Each semester the Clinic works on forty to fifty client cases. These clients provide a wide variety of tax controversies. The Clinic generally accepts a maximum of eight student representatives into the class. Thus, each student enjoys the experience of representing at lease five clients during a semester as well as a close working relationship with the Director and Assistant Director.

The educational objective of the Clinic is to prepare students by practicing fundamental lawyering skills through the development of the following:

• Advocacy
• Recognition and resolution of professional and ethical dilemmas
• Factual investigation
• Client relations
• Letter writing to clients and government agencies
• Drafting legal memorandum and other legal documents
• Problem solving
• Legal analysis
• Legal research
• Counseling
• Hands-on experience negotiating settlements with revenue agents, appeals officers, and attorneys for the IRS
• Time management
• Interviewing and counseling clients
• Prepare cases for IRS conferences at Exam/Collection/Appeals/Chief Counsel
• Learning the importance of pro bono work