Using a focused series of classes related to issues facing individual low income taxpayers embroiled in conflict with the Internal Revenue Srvice or in litigation before the United States Tax Court (innocent spouse relief, earned income credit, dependency exemptions, appeals of audits and collection due process issues, tax litigation), this course first prepares tax students to represent taxpayers regarding such issues, then provides the opportunity to practice before the IRS and in the Tax Court. In a clinical setting, students are trained in all facets of practice before the IRS and the Tax Court. Once trained, under the supervision of clinical staff, the students undertake representation of low income taxpayers in tax audits, appeals, collection proceedings, and, if necessary, before the Tax Court. All facets of client representation, including initial client meetings, representation agreements, client advocacy, and ending the representation, are experienced by each clinic participant.
2 quarter hours (4 total hours possible if taken in 2 consecutive quarters).