Info for Students
Under the supervision of LITC Director Sarah Lora, student interns will represent low income taxpayers in tax controversies with the IRS. Students will represent clients in all facets of the administrative proceedings and litigation. Students will interview and counsel clients, conduct factual investigations, draft documents, negotiate cases, and represent clients in hearings, trials, and appeals.
Clinic Course Requirements
LITC is a three-semester hour class. Students are required to attend a two-hour class one morning per week in addition to eight hours per week on casework.
NOTE: Due to the COVID-19 pandemic, during the Fall 2020 semester, all meetings between interns and clients will occur by video or telephone conference unless special circumstances necessitate an in-person meeting. Interns may work remotely during their office hours. If interns have difficulty working from home, they may schedule a time to work in the office. Due to space constraints we will limit the number of interns working in the office each day. Most Friday seminars, including Boot Camp, will be remote.
Due to the COVID-19 pandemic and to ensure social distancing, there will be two sections for the 8 clinic hours:
Tuesday and Thursday: 9:00am to 1:00pm (4 students)
Tuesday and Thursday: 1:00pm to 5:00pm (4 students)
With consent of the professor, office hours may be adjusted to coordinate with student schedules.
There is a limit to the number of students who may register for the tax clinic and early registration is encouraged. The clinic normally accepts seven first time students each semester and two advanced students, i.e., those who have already taken clinic once. During the summer term, the clinic accepts 4 students.
- The clinic is a credit/no credit course, with no final examination and no paper.
- Under normal circumstances, students will satisfy their WIE writing requirement at clinic.
- Credits count towards the Tax Certificate
- Hours worked beyond the course requirements count toward the Pro Bono Honors Program.
Please consult the course catalog for more information.