Clinic

NOTE: Clinic is no longer offered after Fall 2014.

LOW INCOME TAX CLINIC

The Low Income Tax Clinic offers students the opportunity to handle all phases of cases for low income clients with tax problems, while in a supervised and supportive atmosphere.  Participation satisfies the Law School’s practical skills requirement. Clinic is a Pass/No Pass course, with no final examination or paper requirement.  Payment of an $85 Clinic fee is required and will be charged directly to the student’s account.  The fee will be refunded in full if a student drops the class during the “free” add/drop period of the semester. 

The Lewis & Clark Low Income Tax Clinic is a civil practice clinic for the Law School, providing students with practical “hands on” experience in developing lawyering skills.  The Clinic operates out of its own office space in downtown Portland. A free shuttle service to/from the Law School may be available. Students enrolled in Clinic interview and counsel clients; conduct fact investigation; problem solve; draft documents; negotiate cases; and represent clients at administrative hearings, trials, and in appeals.  The Clinic accepts only those cases which maximize the student’s opportunities to learn and to develop practical lawyering skills.

The Low Income Tax Clinic represents low income taxpayers involved with tax matters with the Internal Revenue Service including audits, appeals, and hearings in the U.S. Tax Court. Student participants work on tax issues for low income taxpayers.  Students who specifically register to participate in the Tax Law Program will receive three credits toward the Tax Certificate. Other students may also represent clients with tax issues.

All of the Clinic’s cases are handled by the law students, acting under the full-time supervision of the clinical faculty.  No prior experience is required or preferred and second, third, and fourth year students are encouraged to participate.  Clinic offers an excellent opportunity to determine what it is like to participate in the representation of clients while in a structured, supervised, and supportive atmosphere.

Clinic is a five credit course which requires each participant to spend eight hours per week at the Clinic offices.  Outside reading or case preparation may be required.  During  Spring and Fall semesters the available time slots are: Monday and Wednesday from 9:00 a.m. to 1:00 p.m.;  Monday and Wednesday from 1:00 p.m. to 5:00 p.m.; Tuesday and Thursday from 9:00 a.m. to 1:00 p.m.; Tuesday and Thursday from 1:00 p.m. to 5:00 p.m.  Since students participate in the representation of clients, regular attendance at scheduled times is required. Some flexibility is encouraged since hearings are sometimes scheduled outside of the student’s regularly scheduled Clinic time.

There is a limit to the number of students who may register for each time slot, and early registration is encouraged.  Students should select a schedule which will permit regular and timely attendance.  The Registrar will maintain a wait list for each section.

Clinic commences on the first day of scheduled classes each semester, and students are expected to attend the first meeting of their registered section.  Because of demand for certain time periods, and in fairness to students who are on the wait list, registration cannot be guaranteed for a student who does not attend Clinic on the first day that he or she is scheduled, or otherwise does not make appropriate arrangements with the Clinic prior to the first day of class. Prior to the start of the semester, the Clinic will contact each student who has registered to confirm the student’s intent to participate. Unless alternate arrangements are made, the contact will be made by one of the methods reflected on the registration form.

Certification under the Student Appearance Rule is not necessary to appear in the U.S. Tax Court.

The Clinic offices are located in the Board of Trade Building, 310 SW 4th Ave., Suite 1018, Portland.  The telephone number is 503-768-6500. The Clinic may also be contacted by e-mail at lclc@lclark.edu.

 

With professor permission: WIE or Capstone writing requirement is optional