The Chapman Tax Law Clinic is the oldest clinical program at Chapman University School of Law. Our students have served thousands of taxpayers, saving millions of dollars in taxes.
Chapman is currently one of only two law schools in California - and a very small percentage of law schools nationwide - to be awarded a federal grant to operate a Low Income Taxpayer Clinic (“LITC”). The law school has been a recipient of a LITC grant award in each year since the program’s inception.
In the trial level tax clinic, law students have the chance to handle cases in all stages of controversy. The majority of cases are docketed with the U.S. Tax Court. Although students are under the supervision of attorney-professors, the student is expected to take primary responsibility for all aspects of their cases. This may include interviewing clients, gathering facts and evidence, performing research, and meeting with the IRS to negotiate a settlement. If settlement efforts fail, the student may have the opportunity to take the case to trial.
The clinic benefits the clients, students, IRS and the Tax Court. Clients benefit from receiving counsel and representation that they otherwise could not afford; students learn invaluable skills handling live clients while still in law school; the IRS appreciates the assistance in resolving cases at earlier stages of a controversy; and the Tax Court is pleased that our students help settle many cases that otherwise would go to trial.
The Appellate Tax Advocacy Clinic
Chapman launched an Appellate Tax Advocacy Clinic course in 2008. This clinical course lets students participate in docketed appellate tax cases conducted under the auspices of The Center for Fair Administration of Taxation. Here, students do not represent taxpayers, but rather they participate as amicus curiae in significant matters that effect 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.
For more information either of our tax law clinical opportunities, contact us at (714) 628-2535 or at firstname.lastname@example.org.