Loyola Law School's top 10-ranked tax program features an array of clinical options for students.
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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.
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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.
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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.
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The Taxpayer Appeals Clinic provides students a glimpse of the administrative process behind tax appeals.
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The State Income tax Clinic, also known as the Tax Appeals Assistance Program (TAAP), gives law students the opportunity to represent clients/taxpayers with their state income tax administrative appeals before the California Office of Tax Appeals (OTA), and against the California Franchise Tax Board (FTB). Students work under the supervision of an attorney working in the FTB’s Taxpayers’ Rights Advocate Office. A goal of the program is to provide participating students with practical litigation experience and knowledge in a more relaxed setting of an administrative appeal before the OTA.
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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.