Jump to:
Clinic I information
Clinic I class meetings
Clinic II information
Clinic II class meetings
Low-Income Taxpayer Clinic 7600 (Clinic I)
Summer Semester 2012
Instructors: Professor Ronald W. Blasi, Mr. Willard N. Timm, Jr., Mrs. Bonnie Rich,
Class times:
Monday, May 14 - 12:30-5:00 – Faculty Conference Room – 4th Floor
Wednesday, May 16 - 3:40-5:10 – Computer Lab – 6th Floor
All other Monday classes – Room 653
Clinic work in Rooms 150-163 Tax Clinic
Office Hours - Monday - Friday 9:00 a.m. - 5:00 p.m.
Office Phone: 404-413-9230
website: www.gsulitc.org
e-mail: rblasi@gsu.edu
Books:
The Clinic website is the electronic textbook for this course. The website contains guidance as to all aspects of your activities in the Clinic, including summaries of procedural and substantive tax law that you will be dealing with in the Clinic.
CLINIC I STUDENTS
Attendance, Class Participation, and Makeup Classes:
Attendance is required. Excessive absences may result in exclusion from the class and/or a failing grade, at the discretion of the instructor. Absence from more than four hours of class will be considered excessive. You are expected to work on your cases approximately 10 hours each week (7 hours each week in the Clinic office during normal business hours and another 3 hours each week working on your cases either in the Clinic or elsewhere). The 10 hours you work on your cases are in addition to the time spent in class. During the exam period you are expected to engage in the steps needed to transition your cases. During the term and prior to the exam period, it is not expected that you work 10 hours each week, but on average that is the number of hours you should work during the term. During the summer you are allowed and encouraged to spread those 70 hours through the end of July.
Structure and Grading:
Your grade is based on the following criteria: (a) professionalism , which includes your interaction with your clients, Internal Revenue Service personnel, fellow students and staff, appropriate dress when necessary; (b) adherence to Clinic administrative and other procedures including meeting all time sensitive deadlines; (c) quality of service you render to your clients as determined in part by the evaluations you will receive from your clients at the end of the semester; (d) accuracy and thoroughness of written documents and memoranda; (e) progress of cases especially the submission of at least one memoranda by mid-term and one or more memoranda by the end of the extended term to your supervisor and finalization of documents for submission to the I.R.S.; (f) success in resolving cases including timely closing cases; (g) class participation and involvement in the Clinic; (h) meeting the minimum required Clinic hours; (i) proper maintenance of your electronic (Amicus) and paper files; and (j) compliance with statutory and administrative deadlines. Missing a statutory deadline may result in a failing grade in this course. See additional information on Clinic website relating to standards for grading.
If you have any questions or concerns relating to your progress during the term you should discuss them with Professor Blasi as soon as your questions or concerns arise.
Prerequisites:
In order to handle the issues commonly encountered in the Clinic, students must have successfully completed Basic Federal Taxation (Law 7095).
Goals and Approach:
The principal objective of the Tax Clinic is to provide you with an environment in which you learn to exercise professional judgment in a supervised setting. You will be confronted with ethical and professionalism issues. You also will develop the essential lawyering skills of interviewing clients, gathering and verifying facts, preparing documents that will be filed in court or with administrative agencies, etc... Considerable time will be spent drafting memoranda that will improve your writing. Although students in the Clinic work on tax matters, the practice skills that are developed are applicable to all areas of the law.
Extra Material:
There are several books designed to help understand I.R.S. procedure. Among them are Saltzman, IRS Practice and Procedure, published by Warren, Gorham & Lamont and Effectively Representing Your Client Before the IRS. This is a product of the American Bar Association Section of Taxation Low Income Taxpayers and Pro Bono Committees. There are some copies in the Clinic library.
5/14/2012 (12:30- 5:00 PM)
5/16/2012 (computer lab on the 6thFloor)
5/21/2012
5/28/2012
6/4/2012 (read material on web site)
6/11/2012 (read material on web site)
6/18/2012 (read material on web site)
6/25/2012 (read material on web site)
Attendance, Class Participation, and Makeup Classes: You are expected to work on your cases approximately 13 hours each week (10 hours in the Clinic office during normal business hours and another 3 hours each week working on your cases either in the Clinic or elsewhere). During the exam period you are expected to engage in the steps needed to transition your cases. During the term and prior to the exam period, it is not expected that you would work 13 hours each week, but on average that is the number of hours you should work. We encourage you to spread those hours out through at least July 31, 2012.
Structure and Grading: Your grade is based on the following criteria: (a) professionalism, which includes your interaction with your clients, Internal Revenue Service personnel, fellow students and staff, appropriate dress when necessary; (b) adherence to Clinic administrative and other procedures including meeting all time sensitive deadlines; (c) quality of service you render to your clients as determined in part by the evaluations you will receive from your clients at the end of the semester; (d) accuracy and thoroughness of written documents and memoranda; (e) progress of cases especially the submission of at least one memoranda by mid-term and one or more memoranda by the end of the extended term to your supervisor and finalization of documents for submission to the I.R.S.; (f) success in resolving cases including timely closing cases; (g) class participation and involvement in the Clinic; (h) meeting the minimum required Clinic hours; (i) proper maintenance of your electronic (Amicus) and paper files; and (j) compliance with statutory and administrative deadlines. Missing a statutory deadline may result in a failing grade in this course. See additional information on Clinic website relating to standards for grading.
If you have any questions or concerns relating to your progress during the term you should discuss them with Professor Blasi as soon as your questions or concerns arise.
In addition, as a Clinic II or GRA student, you will be evaluated on the basis of your mentoring Clinic I students. Mentoring requires that you provide as part of your clinical hours assistance to Clinic I students in working and resolving their cases and learning the administrative procedures of the Clinic. You are also required to attend one class. It is at 12 o’clock (noon) on May 14, 2012. When the Clinic I class begins at 1 P.M. you will be introduced to the new students.
Prerequisites: In order to handle the issues commonly encountered in the Clinic, students must have successfully completed Basic Federal Taxation (Law 7095) and Tax Clinic I (7600).
Goals and Approach: The principal objective of the Tax Clinic is to provide you with an environment in which you learn to exercise professional judgment in a supervised setting. You will be confronted with ethical and professionalism issues. You also will develop the essential lawyering skills of interviewing clients, gathering and verifying facts, preparing documents that will be filed in court or with administrative agencies, etc... Considerable time will be spent on tasks that will improve your writing. Although students in the Clinic work on tax matters, the practice skills that are developed are applicable to all areas of the law.
Extra Material: Among them are Saltzman, IRS Practice and Procedure, published by Warren, Gorham & Lamont and Effectively Representing Your Client Before the IRS. This is a product of the American Bar Association Section of Taxation Low Income Taxpayers and Pro Bono Committees.
