Tax Law Field Clinic

Catalog description

Students are placed in select legal services offices with low-income taxpayer clinics. Out in the field, students will have the opportunity to work with experienced practitioners on a variety of personal income tax issues affecting their clients. Students will learn how to analyze complex documentation, how to articulate tax concepts to low-income clients, many of whom have little understanding of the tax system, and how to advocate on those clients' behalf. Upon completion of the clinic, students will have acquired an understanding of the inner workings of a tax controversy case and will have developed skills as an advocate for taxpayers. Basic course in Federal income tax helpful, but not a prerequisite. Weekly seminar taught by Elizabeth Hay and Daniel Hsiung, The Legal Aid Society Low-Income Taxpayer Clinic. Administrative Law and Federal Income Tax are preferred as pre- or co-requisites. Background in accounting or financial areas are also considered but not required. Recommended: LAW 7521 and LAW 7601 are preferred as prerequisites or corequisites.