Info for Students
Under the supervision of LITC Director Sarah Lora, student interns will represent low income taxpayers in tax controversies with the IRS. Students will represent clients in all facets of the administrative proceedings and litigation. Students will interview and counsel clients, conduct factual investigations, draft documents, negotiate cases, and represent clients in hearings, trials, and appeals.
Clinic Course Requirements
LITC is a three-semester hour class. Students are required to attend a two-hour class one morning per week in addition to eight hours per week on casework.
Students may choose their own work schedule Monday through Friday between 9:00AM and 5:00PM, with the approval of the professor. There are only two limitations: (1) the student’s schedule must include at least two days per week at the clinic, and (2) the student must commit to a consistent schedule for the semester. There are procedures to adjust one’s schedule as necessary.
There is a limit to the number of students who may register for the tax clinic and early registration is encouraged. The clinic normally accepts seven first time students each semester and two advanced students, i.e., those who have already taken clinic once. During the summer term, the clinic accepts 4 students.
- The clinic is a credit/no credit course, with no final examination and no paper.
- Under normal circumstances, students will satisfy their WIE writing requirement at clinic.
- Credits count towards the Tax Certificate
- Hours worked beyond the course requirements count toward the Pro Bono Honors Program.
Please consult the course catalog for more information.