Tax Law Clinic Tax Court I. Prerequisite: Law 7095 This clinic will permit students to assist individual clients to prepare their cases for presentation before the Small Claims Division of U.S. Tax Court and before the administrative appeals offices of the Internal Revenue Service. Under appropriate supervision, students will provide advice in a wide range of matters arising under the Internal Revenue Code. They will interview clients, research legal issues, analyze facts, prepare protests and petitions. This course may be taken by a limited number of students, and students seeking to enroll must have an overall GPA of 2.30.