Externships: Putting Theory into Practice
Tax Law Externship Internal Revenue Service
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Description
(3) semester hours, one semester requirement. Prerequisite: Federal Taxation, and at least a second year, second semester student. Students should have an interest in tax law and have grades in tax law courses which reflect an ability to master tax law concepts. Work in the Tax Clinic is a plus. Students will work a minimum of 10 hours per week in the Atlanta offices of the Associate Area Counsel (Small Business/Self-Employed) for the Internal Revenue Service. Counsel's Office represents the Commissioner of Internal Revenue in the United States Tax Court, provides legal opinions and advice in a wide range of matters arising under the Internal Revenue Code, and makes formal recommendations to the Department of Justice concerning suites by and against the Service. Student responsibilities may include: interviewing witnesses, drafting pleadings, trial preparation, researching specific legal questions, drafting opinions in response to intra-agency inquiries, and attending civil and criminal conferences. Additionally, the Tax Court and the Service have entered into an agreement to allow the legal externs to try cases before the Tax Court, while under the supervision of an attorney. All students who have not previously taken an externship must attend a classroom component at the law school. Consent of the Lawyer Skills Externship Program faculty required for enrollment.
Credit hours: 3
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