Tax Appeals Assistance Practicum
The Tax Appeals Assistance Practicum, in cooperation with the Office of the Taxpayers' Rights Advocate within California's State Board of Equalization, where students represent disadvantaged tax payers in their appeals to state tax court. Students represent live-clients in tax appeal proceedings before the California State Board of Equalization. The clients are disadvantaged taxpayers appealing a tax liability less than $20,000, and students represent them under supervision of attorneys with the Tax Appeals Assistance Program. Students will work on approximately 5 to 7 cases per year from initial interviewing, though trial and final disposition of the cases. Law faculty specializing in taxation will serve as advisors to the students and will meet bi-weekly with students. Students meet weekly with the supervising attorneys. Students receive credit for their work in practice, regular reflective journals and rounds with supervisors and faculty advisors. To receive full credit, students must attend all seminar, case round and faculty advising session and work at least 105 hours in the field per semester. This course requires a two-semester commitment and is capped each term at 6 students. Federal Income Taxation is not a prerequisite but is strongly recommended for students in this course. This course satisfies the Professional Skills Requirement and will be graded with HP/P/C/F.