LAW 7600E - Tax Law Clinic: Tax Court I.

6 Credit Hours

Prerequisites: LAW 7095. Law 7095 (Basic Federal Taxation) is necessary either before or simultaneously with Tax Clinic- Tax Court I.
Requirements: This course may be taken by a limited number of students, and students seeking to enroll must have an overall GPA of 2.30.
Description
This is an elective course. This clinic will permit students to assist individual clients to prepare their cases for presentation before the Small Claims Division of U.S. Tax Court and before the administrative appeals offices of the Internal Revenue Service. Under appropriate supervision, students will provide advice in a wide range of matters arising under the Internal Revenue Code. They will interview clients, research legal issues, analyze facts, prepare protests and petitions.