Clinics & Externships

Federal Tax Clinic

Representing low-income taxpayers in various federal tax proceedings.

The Federal Tax Clinic is taught by Professor Les Book and Reuschlein Clinical Teaching Fellow Linda Love Vines. Students in the Federal Tax Clinic represent low-income taxpayers in controversies with the IRS, both before the IRS and in federal court. Students will work in teams to represent taxpayers involving examinations, administrative appeals, collection matters and cases before the United States Tax Court. In the past, students’ representation has resulted in substantial taxpayer benefits, including taxpayer receipt of many thousands of dollars in work incentives administered through the IRS, relief from joint and several liability for victims of domestic abuse, and successful negotiated resolutions or compromises of liabilities based upon taxpayer financial hardship. Because there are very few opportunities for free or low cost legal representation in federal tax matters, the work of students in the Villanova Federal Tax Clinic has often been the key difference for taxpayers attempting to prove the amount or existence of a federal tax liability or eligibility for refundable credits that can have a significant impact on a taxpayer’s financial condition.

The class work component of the Tax Clinic includes substantive review of issues common to the low income taxpayer community. Therefore, you do not need to have extensive experience with tax law to enroll in this Clinic. You will also be given the tools to problem solve on behalf of the client. The skills you will learn in this Clinic, as in any other Clinic, transcend the substantive law and will benefit you no matter what area of practice you choose after law school.

Faculty

Professor Leslie Book and Reuschlein Clinical Teaching Fellow Linda Vines.

Credit Hours

Four. The Tax Clinic satisfies the practical writing requirement.

Prerequisites

Introduction to Taxation

Semesters Offered

Fall and Spring

Time Commitment

Approximately 12-15 hours per week.

Application Process

Lottery, with a preference given to third year students who have not previously been enrolled in a clinical program. Priority will be given to two (2) second year students in the Spring semester only. (Second year students cannot take the Tax Clinic for the Fall semester. Completion of Introduction to Taxation is a prerequisite.)

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