Low Income Taxpayer Clinic

Student attorneys will represent low-income individuals ("clients") who have disputes with the Internal Revenue Service (IRS), including clients who have cases docketed in the U.S. Tax Court. Student attorneys will be required to attend 2 hours of lecture per week, and to perform work on assigned clinic cases as necessary, including representing clients before the IRS and the Comptroller of Maryland.

Student attorneys will learn substantive tax laws and tax procedures common to the clinic cases, including how to qualify for and claim various federal tax deductions and credits, how to represent clients before the IRS examination (audit) and collections divisions, and basic IRS Appeals Office and U.S. Tax Court procedure.

No previous tax experience, accounting experience, or coursework is required, although student attorneys should possess the necessary competencies to meet with clients, spot issues, meet deadlines, perform legal research, negotiate, and speak and write effectively.

Evening students with day jobs should understand that they have to be prepared to respond to events with respect to their clients during the day like appeals conferences, Tax Court appearances, IRS filings, client interviews, etc. In addition there are mandatory weekly meetings with the instructor.

Student attorneys who enroll in this course are required to attend Law Practice Orientation, as well as a 4 hour Low Income Taxpayer Clinic Orientation at the start of the semester.

Key to Codes in Course Descriptions
P: Prerequisite
C: Prerequisite or Concurrent Requirement
R: Recommended Prior or Concurrent Course