LAW 7941 - Tax Law Clinic

Prerequisite: Federal Income Tax - LAW 7133. (Replaces course formerly titled U.S. Tax Court Clinic.) In this variable unit course students handle actual tax controversy and collections cases for taxpayers on a pro bono basis before the IRS and in U.S. Tax Court under special rules of student practice. Under supervision of attorney-professors, students are responsible for all aspects of their cases including interviewing clients, gathering facts and evidence, researching applicable laws, and meeting with the IRS for potential settlement. If the case is for trial, the student normally represents the client in court and completes all post-trial work. This course is required for the Tax Law Emphasis Certificate. This course is an approved elective towards the Business Law Emphasis Certificate. This course will satisfy the Experiential Course Requirement. Prerequisite: Federal Income Tax. 2 - 3 credits.