The federally-funded Clinic offers this assistance as a public service and as a means of training law students in tax practice. The Clinic is open to both J.D. students as well as those students pursuing an LL.M. in Taxation. The Clinic offers a one quarter seminar on federal taxation and IRS practice and procedure, followed by two quarters of practice in the Clinic. Students represent clients before the IRS in examination, appeals, and collection proceedings, and in the United States Tax Court.
Students engage in client counseling, research, negotiation, and written and oral advocacy.
Students are assisted and supervised by the Director of the Clinic on all cases. Enrollment is limited to eight students, who must enroll for three quarters, and receive two credits per quarter.