LAW - 762 Janet R. Spragens Federal Tax Clinic

(3 hrs. per semester)

This clinical program provides students with experience in federal tax practice before the Internal Revenue Service and the United States Tax Court. Students interview and counsel taxpayer-clients, provide assistance in framing legal issues and in preparing appeals before the Internal Revenue Service, and represent taxpayers in the IRS appeals conference or in subsequent tax litigation. Prerequisite: Federal Personal Income Tax (LAW-647). Corequisite: The Lawyering Process (LAW-756). Abramowitz, Mueller Fall, Spring