The Clinic Director must review most documents prior to them being sent to the IRS or Tax Court. These documents include petitions, the memoranda that accompany Offers in Compromise, appeals notebooks, audit reconsiderations, refund claims, innocent spouse relief requests, and other similar documents. You should allow enough time (about two weeks) for review and revision prior to the due date for submitting such documents. Suggested revisions to documents are intended, in part, to improve your writing skills.
All correspondence sent to the IRS must be sent via UPS. This is necessary in order to confirm the date of mailing. UPS packages should be ready to ship no later than 2:30 p.m. of the day to be sent. The Administrative Secretary will prepare the shipping label. The Secretary will receive a delivery confirmation e-mail which will then be matched to the label and placed in your mailbox. This confirmation must be placed in the client’s file attached to the piece of mail or notebook that was sent out. IRS correspondence and confirmations of mailing should be placed on Side IV of the file. It is the student attorney's responsibility to ensure that all documents have been timely mailed. This responsibility may not be shifted to the Clinic Secretary.
All IRS correspondence should be on Clinic letterhead, and a copy of the signed original should placed on Side IV of the file.
All significant correspondence, other than form letters, must be reviewed by the Associate Director prior to being mailed. After signing a letter to be sent to the client, make a copy and place it on Side II of the client file. Always include a self-addressed-stamped-envelope when sending something for the client to return to you. Seal the envelope and place it in the Administrative Assistant's “Outgoing Mail” box for mailing.
All correspondence should be on Clinic letterhead, and a copy of the signed original should be placed on Side II of the file.
