Loyola Law School's top 10-ranked tax program features an array of clinical options for students.
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.
Low Income Tax Payer Clinic
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.
Non-Profit Tax and Transactions Clinic
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.
Taxpayer Appeals Clinic
The Taxpayer Appeals Clinic provides students a glimpse of the administrative process behind tax appeals.
State Income Tax Clinic
The California State Board of Equalization Tax Appeals Assistance Clinic (TAAP Program) gives law students the opportunity to assist taxpayers with their state income tax appeals before the State Board of Equalization. Students work under the supervision of an attorney working in the State Board of Equalization Taxpayers’ Rights Advocate Program. A goal of the program is to provide participating interns with practical experience and knowledge about preparing an appeal and representing taxpayers before the Board of Equalization.
Sales & Use Tax Clinic
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.