In both of these courses, students represent taxpayers before the Internal Revenue Service on a pro-bono basis. These courses are designed to impart negotiation, advocacy and trial litigation skills to the students, as well as provide a service to taxpayers who might otherwise go unrepresented. In July 1999, the U.S. Treasury Department awarded its first grant to help fund Chapman's tax law clinical education program as part of Congress' effort to foster and promote low income taxpayer clinics. Chapman is one of only 16 law schools nationwide to have satisfied the stringent requirements of the grant program. Our U.S. Tax Court Clinic is designed to teach students valuable, practical tax litigation and trial advocacy skills.
Enrollment is limited to senior students who have completed prescribed tax law courses.
The U.S. Tax Court permits our students to handle cases on a pro-bono basis before the IRS under the supervision of professors who are admitted to practice before the U.S. Tax Court. Students attend class sessions to study the rules of the court, trial proceedings and techniques, and settlement strategies associated with practice before the U.S. Tax Court. Chapman is one of a very few in the nation that participates in this clinical education program. Tax Procedure and Administration Similar to the U.S. Tax Court Clinic, Tax Procedure and Administration is designed to teach students valuable, practical negotiation and advocacy skills. This course concentrates on all stages of the tax audit and appeal process before trial.