LAW 7612 - Tax Procedure & Administrative Clinic

Prerequisite, LAW 7133. The clinical component of the Tax Procedure and Administration course allows students to handle actual tax controversy cases for taxpayers on a pro bono basis before the IRS and in U.S. Tax Court under special rules of student practice. Students learn the practical application of tax procedures and handle all aspects of their cases, including trial if necessary. When taken with the Tax Procedure course, this course is counted as an elective toward the Certificate in Taxation. This course will satisfy the Experiential Course Requirement. Prerequisite: Federal Income Taxation and concurrent or prior enrollment in Tax Procedure and Administration. Letter grade. 1 credit