College of Law
REVIEW PROCEDURES
IRS & U.S. Tax Court Correspondence
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, refund claims, innocent spouse relief requests, and other similar documents. You should allow enough time 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.
MAILING PROCEDURES
All correspondence sent to the IRS must be sent via Certified Mail Return Receipt or UPS. This is necessary in order to confirm the date of mailing. UPS packages should be ready to ship no later than 3:00 p.m. of the day to be sent. The Administrative Secretary will prepare the shipping label. If you prepare the label yourself, you can obtain confirmation of delivery by visiting: http://www.ups.com/tracking. This confirmation must be printed and placed in the client’s file. 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 correspondence should be on Clinic letterhead, and a copy of the signed original should placed on Side IV of the file.
Client Correspondence
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. These envelopes may be found in the bottom tray located in the far right corner on the counter in the Administrative Assistant's office. Fold them in three and place them in the outgoing envelope. 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.
