LLM - 306C IRS Litigation Clinic
The IRS Litigation clinic provides the opportunity to defend the Internal Revenue Service before the United States Tax Court. Students will be assigned cases (with the supervision of IRS attorneys) under the Small Case Procedures of the Tax Court which are set for a trial session toward the end of the semester. The trial preparation work may include communicating and meeting with taxpayers (or their representatives), drafting court documents and identifying litigation hazards for settlements. The culmination of the course is the representation of the IRS in Tax Court. Courtroom work may include presenting settlements, arguing motions, or a trial. Offered through the LLM in Taxation Program. JD students seeking to enroll must obtain the approval of the program director. JD students are required to concurrently register for LAW 896A Externship: Civil Field Placement . There are no course prerequisites however, LLM 319 Federal Tax Procedure and/or LLM 341D Tax Litigation is recommended. US Citizenship, a criminal background check, and a tax compliance check are required, with applications due approximately one month before the start of the semester. This course counts toward completion of the Experiential Learning Requirement for JD students. The clinic is for CR/NC.
View the Fall 2019 course schedules: