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Tax Clinic

The Tax Clinic is offered as a full-year graded clinical course during the Fall and Spring semesters. Participants earn two credit hours per semester and earn a total of four credit hours for the year. The Tax Clinic is also offered as a graded clinical course over the summer. Participants in the summer session must enroll in both Summer I and II sessions and will earn two credit hours for the entire summer. The clinic enrolls 8 to 10 advanced students for the academic year (Fall and Spring semesters) by application and invitation only.

The clinic serves low-income residents in the West Texas Panhandle area of Texas and Eastern New Mexico by offering representation to taxpayers who are unable to obtain professional tax counsel. Students interested in tax related law and in developing related lawyer skills will benefit from the counseling, research, and investigative responsibilities that the Tax Clinic requires, such as:

The Tax Clinic began operation in September of 2000. In May 2008, Professor Vaughn E. James will assume the responsibilities of the Clinic Director. The tax clinic is funded by a matching grant from the Internal Revenue Service, and it provides legal help to taxpayers with incomes equal to or less than 250% of the federal poverty level in disputes with the IRS. Taxpayers seeking representation must contact the LITC at (806) 742-4312 or (800) 420-8037 for the initial eligibility screening.

Under the direct supervision of the Clinic Director, clinic students will provide assistance in all areas involving disputes with the IRS to low-income taxpayers, including, but not limited to:

Prerequisites