Low Income Taxpayer Clinic

Course Description

In this clinic, student attorneys represent low-income clients who have disputes with the Internal Revenue Service (IRS), including clients who have cases docketed in the U.S. Tax Court and with 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.

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. In addition, there are mandatory weekly meetings with the instructor. Evening students with day jobs should understand that, in addition to attending all lectures and weekly meetings, 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.

This clinic will be offered in fall 2024 and spring 2025 as a one-semester clinic for six credits. All students enrolled in fall clinic will be required to attend in-person clinic orientation on Friday, August 23, 2024, and those enrolled in spring clinic will be required to attend in-person clinic orientation on Friday, January 10, 2025, in addition to any clinic-specific orientation that the professor may schedule.

Current and Previous Instructors

Key to Codes in Course Descriptions

P: Prerequisite
C: Prerequisite or Concurrent Requirement
R: Recommended Prior or Concurrent Course

Currently Scheduled Sections

CRN: 22368

  • Spring '24
  • 6
  • 402
  • Wed: 5:25-7:25

    Evening

  • Beverly Winstead

  • 5 openings. (Limit 10).

Satisfies Cardin Requirement

CRN: 93758

  • Fall '24
  • 6
  • 309
  • Wed: 5:25-7:25

    Evening

  • Beverly Winstead

  • 0 openings. (Limit 10).

Satisfies Cardin Requirement

CRN: 22368

  • Spring '25
  • 6
  • 402
  • Wed: 5:25-7:25

    Evening

  • Beverly Winstead

  • Enrollment Limit: 10

Satisfies Cardin Requirement