Information for Prospective Students

Those interested in the compelling intersection of tax, poverty, domestic violence, disability, and immigration legal services should consider the Low Income Taxpayer Clinic. As the clinic grows, students may also have the opportunity for transactional tax work and business development.

Second- and third-year law students may register for the four-credit clinic using the Law School's computerized registration system. Though there are no formal prerequisites for the course, it is useful to have taken Taxation of Individual Income and/or courses in estate planning, such as Tax Planning for Real Estate Transactions, Nuts and Bolts of Estate Planning, and Fundamentals of Real Estate. Those interested in the clinic's growing corporate component may consider taking Corporate Tax and Taxation of Business Enterprises.

First-semester students receive four credits for the clinic and are not graded. Second-semester students receive three credits and are graded. Students are required to work eight office hours each week.

"If you have a passion for helping people who are truly in need, then the LITC is the place for you. The vast majority of the clients I've worked with don't have enough money to even make ends meet, let alone pay taxes. A good portion of them were too afraid of the IRS to know what to do if they got on the phone with them. Helping these clients work through their tax issues has not only been a very rewarding experience, but it has taught me that not every encounter with the IRS has to be a bad one. There are plenty of agents out there who are more than willing to do everything they can to help you get through your problem." —Joshua Arocho, 2L

"My experience with the Low Income Taxpayer Clinic was very positive. Through the clinic, I learned a lot about tax as a substantive area of law, including issues related to transportation expenses, dependents, penalty abatement, collections, IRA distributions, homestead credits, and organizational tax planning. More importantly, though, I developed skills important to future practice. In resolving clients issues, I conducted legal research using a wide variety of sources, from cases to statutes to publications. Additionally, repeated interactions with clients and with IRS representatives improved my communication skills. The LITC also gave me the opportunity to work with numbers again as I prepared budgets and tax returns. Developing positive relationships with clients and seeing how my work benefited them was very rewarding. Through this experience, I gained a new perspective of our tax system and how it impacts people from different walks of life." —Karen Boore, '12, Associate, Real Estate Group, Miller Canfield

"The Low Income Taxpayer Clinic gave me practical experience, making the concepts I studied in my Taxation of Individual Income course more concrete. I was required to write persuasively on behalf of my clients in many contexts, and I had near daily opportunities to refine my oral advocacy and negotiation skills in speaking with our client's opposing party—the IRS—to work out a settlement, establish an installment agreement, or request a temporary abatement of collections activity." —Anne Choike, '09, Associate, Jenner & Block

"I've really enjoyed having the opportunity to actually work with clients and help them achieve concrete goals. Most of our clients really have no idea what's going on with the tax stuff, so even with shorter or somewhat simpler cases we're still providing a huge help and they're usually pretty happy to see us. I also like that I can put what I learned in tax class to use." —Mary Harmon, 3L

"I've really loved working with the LITC. Clients come to us in the midst of a thunderstorm and we can help provide at least a ray of sunshine. Sometimes that means just being there to listen; other times it means arguing voraciously with the IRS to reduce the client's liability. Regardless, it's extremely rewarding to be there for people at their lowest points as we help them deal with what seems like an insurmountable challenge." —Rob Huff, 3L

"The Low Income Taxpayer Clinic is challenging, rewarding, and was one of my best experiences during law school. The clinic's professor, Nicole Appleberry, patiently assists students as they learn the ins and outs of the IRS and other government agencies. During my three semesters in the clinic, I was able to finally put down the books and interact with those in the community who needed our help. The cases range from individuals who have fallen ill or had an accident and therefore are not able to prepare and file their taxes on time, to those that have grievous errors in their taxes, leading to past due payments in the tens of thousands. Largely due to my experience in this clinic, when I graduated, I felt well prepared to meet the challenge ahead of me as I began my legal career as a litigator at a general practice firm." —Jessica G. Kingston, '10, Associate, Varnum LLP

"My work in the LITC gave me the tools I needed for my position in the tax controversy group of an international law firm.  I learned how to research the tax code and the regulations, and had the opportunity to prepare memoranda on international and domestic tax issues for individuals, corporations, and partnerships. The clinic also trained me to discuss tax issues with clients and with other attorneys. This, in turn, gave me the communication skills and confidence necessary to land a job in tax litigation."  —James Kelly, '12, Associate, Mayer Brown