IRS Small Case Tax Clinic

The IRS Small Case Tax Clinic gives students the opportunity to represent the Internal Revenue Service in cases that come within the Small Case Procedures of the U.S. Tax Court.  Students will learn the structure of the IRS and Tax Court, small case procedures, ethics and disclosure issues.  Students will handle several small cases on behalf of the IRS, including filing answers and dispositive motions, working with taxpayers to settle cases, and litigating the cases in Tax Court.  Students will be supervised by senior attorneys from the IRS Office of Chief Counsel.