LAW960

Clinic (CLIN), Letter Grading, Experiential Learning

CLINICS/EXTERNSHIPS

Under close supervision of Hastings faculty, students take lead responsibility to directly represent low-income taxpayers with tax controversies with the Internal Revenue Service (IRS) or the California Franchise Tax Board (FTB). In addition to learning substantive and procedural tax law necessary to represent clients, students learn and practice what it means to be a client-centered lawyer in the tax system. Students take responsibility for all aspects of their cases, including client interviewing, fact-finding, case research, and representation before the IRS and FTB, and, occasionally, the U.S. Tax Court or other federal courts. Tax law topics may include tax credits, audits, appeals, taxpayer rights in tax collections with the IRS and FTB, relief from joint and several liabilities, and federal tax litigation. Throughout the course, students also explore the complexity of the tax systemand how it can adversely impact low-income and limited-English-proficient taxpayers. Clinic students also regularly participate in client outreach and advocacy efforts to help mitigate these negative impacts on clients. This may include preparing and presenting educational workshops to low-income or limited-English-proficient taxpayers or drafting public comments on tax laws, regulations, or forms. Students are expected to average 16-20 hours a week on client casework. Admission to the Clinic requires the prior approval of the instructor. Apply through the online Common Clinic Application.