Course Catalog

Low Income Taxpayer Clinic (4/4, 5, 6, 7)

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 drafting various U.S. Tax Court documents.

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.

Students will be expected to average 25 hours of clinic work for each week of the semester.

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 a full, one day Law Practice Orientation Program, as well as a 4 hour orientation Low Income Taxpayer Clinic Orientation Program.

Current & Previous Instructors:
J. Peter Haukebo; Beverly Winstead;

529H (CRN: 93758)       Credits: 6
    Winstead; Haukebo.
    Fall, 2014 (Evening).
    Wed: 5:25-7:25  
    Room 309.
    0 openings. (Limit 10). Faculty permission required to add or drop.
    Booklist (Updated 7/3/2014).    
529H (CRN: )       Credits: 6
    Winstead; Haukebo.
    Spring, 2015 (Evening).
    Wed: 5:25-7:25  
    Room 309.
    10 openings. (Limit 10).
    


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

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500 W. Baltimore Street, Baltimore, MD 21201-1786 PHONE: (410) 706-7214 FAX: (410) 706-4045 / TDD: (410) 706-7714

Copyright © 2014, University of Maryland Francis King Carey School of Law. All Rights Reserved