Low Income Taxpayer Clinic

Catalog No.: 724

Course Description:

This controversy clinic will provide upper-division students the opportunity to represent clients before the Internal Revenue Service and/or Tax Court, develop professional skills, and learn tax procedure, while directly serving the community. All students must attend an all-day skills training and regular class sessions, which will include one-on-one meetings with the supervising attorney. Students must also participate in evening intake clinics over the semester to fulfill the course requirements, and work on their cases. Students will earn Law Clinic units working at the Low Income Taxpayer Clinic (1 unit for each 50 hours of work). The first 3 units of the clinic – 724A – are graded, the 4th unit – 724B – is credit/no credit only. Professional skills course. Pre-requisite: Federal Income Tax (270)