Tax Clinics

Loyola Law School's top 10-ranked tax program features an array of clinical options for students.

  • 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.  

  • Loyola's Low Income Tax Payer Clinic affords students an opportunity to gain real-world experience while working with indigent clients who might not have the means to hire a private tax consultant.

  • Loyola's Non-Profit Tax and Transactions Clinic is a live-client representation clinic in which students provide transactional, non-litigation and non-dispute oriented work involving nonprofit formation, governance, tax-exempt status and operation of nonprofit organizations serving low-income clients or otherwise addressing issues dealing with poverty.

  • The Taxpayer Appeals Clinic provides students a glimpse of the administrative process behind tax appeals.

  • The State Income Tax Clinic, at Loyola is part of the remote operation of the state-run tax appeals assistance program (TAAP), housed currently at the Taxpayers’ Rights Advocates Office at the Franchise Tax Board. TAAP has existed since 2006, offering free legal assistance to qualified taxpayers appealing an FTB action before the California Office of Tax Appeals (OTA) while also providing participating students a unique opportunity to practice all essential lawyering skills.

     

  • After training by, and under the supervision of, State Board of Equalization attorneys, student’s will staff the Tax Appeals Assistance Program Business Taxes Section, which provides representation, without charge, to members of the public who have qualifying sales and use tax matters pending before the Board.