Tax Law Clinics

Chapman is pleased to offer students interested in tax law both trial and appellate level tax law clinical education opportunities.

The Tax Law Clinic

The Tax Law Clinic is the oldest clinical program at Chapman University School of Law.  Since 1997, students have represented over 2,800 clients and saved taxpayers an estimated $1.5 million dollars in taxes.  From humble beginnings with 14 clients we have grown into a clinic that now handles over 500 client cases per year, making us one of the highest volume law school tax clinics in the nation.

Chapman is currently one of only two law schools in California - and a very small percentage of ABA approved law schools nationwide - to be awarded a federal grant to operate a Low Income Taxpayer Clinic (“LITC.”) We have been a recipient of the LITC grant in each year since the program’s inception.

In the clinic, senior law students have the chance to handle tax cases in all stages of controversy.  The majority of our cases are cases docketed with the U.S. Tax Court.  Although the students are under the supervision of attorney-professors, they are responsible for all aspects of their cases.  Students interview clients, gather facts and evidence, perform research, and meet with the IRS to negotiate a settlement. If settlement efforts fail the student has the chance to take the case to trial.

The clinic is a win-win for the clients, the students, the IRS and the U.S. Tax Court.  Of course, clients benefit from receiving counsel and representation that they otherwise could not afford.  The students learn invaluable skills handling live-clients while still in law school.  The IRS appreciates that we help resolves cases at earlier stages of controversy.  The Tax Court is pleased that our students help settle many cases that otherwise would go to trial.

The Appellate Tax Advocacy Clinic

Our newest tax law clinical opportunity is the first of its kind.  Started in 2008, the Appellate Tax Advocacy Clinic lets students participate in actual appellate tax cases conducted under the auspices of The Center for Fair Administration of Taxation.  The course is designed to give students interested in appellate work the opportunity to handle tax related cases that are on appeal under the supervision of experienced appellate tax litigators.

Students enrolled in the course may participate as amicus curiae in significant matters of federal, state or local tax law. Students conduct research on legal issues, draft appellate briefs, and depending on the jurisdiction of the court and the nature of the case, present their brief before an appellate court.  Students in this clinic develop their written and oral argument skills and, at the same time, gain valuable lawyering skills.

For more information either of our tax law clinical opportunities, contact Professor George Willis at (714) 628-2535 or at gwillis@chapman.edu.