This is a single semester internship for second- and third-year students, which may be extended to a second semester with the permission of the Director. This clinic gives students the opportunity to work with underserved communities and, under supervision, represent low-income clients involved in tax controversies before the IRS, District Counsel, and the U.S. Tax Court. Students perform outreach services by providing education on the rights and responsibilities of U.S. taxpayers to the community particularly for those whom English is a second language. Students are required to attend Tax Court sessions and the weekly clinic class component.

This clinic requires prior acceptance by the Tax Clinic Director and enrollment is limited.

Students are required to attend the weekly class component.

• Prerequisites: Federal Income Taxation and Tax Practice and Procedure
• Co-requisites: Tax Practice and Procedure (Students desiring to take Tax Clinic with Tax Practice and Procedure as a co-requisite must obtain consent of the Director of the Tax Certificate Program and/or the Professor teaching the Tax Clinic).
• Course Credit: 3 (one or two semesters)
• Grading: Graded
• Minimum Hourly Requirement: 16 hours per week
• Eligible Students: 2L’s and 3L’s
• Florida Bar Notice of Registrant Clearance: No
• Clinic Location: STU Campus
• Faculty: Professor Daniel Munce