Tax
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Prof. Elizabeth Maresca
Clinical Associate Professor of Law,
Tax Clinic |
AN INVESTIGATION BY THE IRS IS UNSETTLING for even the most sophisticated taxpayer. It's even more difficult for low to moderate income taxpayers to navigate the puzzle of an IRS audit.
If you're interested in learning about tax law, while helping clients who need professional guidance, then consider the Tax Clinic.
As a Tax Clinic student, under the guidance of your attorney-professor, you will take primary responsiblity for all aspects of your case. You will gain invaluable experience in interviewing and counseling clients; gathering and analyzing facts; conducting legal research; drafting memoranda; preparing pleadings, motions, and other court papers; and meeting with the IRS to negotiate a settlement. If settlement talks fail, you may even have the opportunity to take your case to trial.
THE TAX CLINIC PROVIDES CLIENT SERVICES IN THE THE FOLLOWING THREE AREAS:
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| Client Representation |
Students represent clients who have legal disputes with the IRS or NYS Department of Taxation. These cases are usually in litigation or pre-litigation administrative disputes, such as audits, examinations and refund claims, and they address issues like identity theft, dependency exemptions, the Earned Income Tax Credit, family credits, innocent spouse relief, stolen refund and small businesses.
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| Tax Planning |
Proper tax planning can significantly reduce tax burdens and decrease exposure to a costly and time consuming tax audit. Students will collaborate with small business owners in crafting tax efficient business strategies.
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| Systemic Client Advocacy |
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The IRS interacts on a regular basis with low to moderate income workers and small business owners. Students in the Clinic will advocate for these individuals at the Agency level by commenting on regulations and providing comments and critiques of IRS procedures that affect our client base.
| You do not need to have extensive experience with tax law to enroll and succeed in this clinic. Through the seminar and supervision, you will be given the tools necessary to advocate on behalf of clients - day care providers, home-health care aides, barbers, nurses, waiters, store clerks, small business owners, and many single parents - who often lack English literacy skills and have little to no ability to defend themselves against the government.
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