Federal Tax Clinic Class Details
Student Representatives listen intently to a presentation
The Clinic class meets for 2 hours each week. The class is comprised of lectures, simulations, and class projects which emphasize the understanding of various Internal Revenue Service documents, forms and correspondence.
This course also covers interview skills, negotiation techniques and stresses the absolute necessity of taxpayer confidentiality when representing a taxpayer before the Internal Revenue Service and the U.S. Tax Court.
A complete memorandum of law must be prepared or updated for each client. A simulated financial statement and Offer-in-Compromise negotiation must be completed on a hypothetical taxpayer situation. Additionally, we conduct a simulated defense of a taxpayer before the IRS Appeals or Chief Counsel's Office and each student drafts a petition to the United States Tax Court again based on a hypothetical taxpayer.