College of Law
Opening a case
When the facts warrant discuss with the Clinic Director, Assistant Director, or Supervisory Attorney whether a case you are closing in whole or in part should result in a new case being opened. This situation may arise when, for example, one aspect of the case is complete but there is a separate matter requiring a different resolution and thus a new case would be opened.
An example of this: A client’s Tax Court case is concluded by resolving the case and a Decision is entered. However, there is still some amount of tax owed and the client is unable to pay even that amount. If warranted, an offer in compromise may be considered. If so, the Tax Court case is closed (see Closing Procedures) and a new case is opened as an OIC. The Clinic Director, Assistant Director, or Supervisory Attorney will approve the action by signing the closing sheet and initialing the notation on the closing sheet that a new folder/case should be opened, who it is to be assigned to and the issue. The new folder/case opening will date from the date of this action. The case will retain the original 4-digit number followed by the type case – i.e. XXXX-OIC, XXXX-TC (Tax Court), XXXX-AR (Audit Reconsideration), XXXX-IA (Installment Agreement), etc.
