Low-Income Taxpayer Clinic
U.S. Tax Court Requirements for Academic Clinical Programs
Preamble
Many accredited law schools operate academic tax clinics (academic tax clinics) that provide assistance to low-income and unrepresented taxpayers.
Academic tax clinics help taxpayers to comply with the Internal Revenue Code and to deal appropriately with the Internal Revenue Service and the Federal courts. The United States Tax Court (the Court) recognizes the important assistance that academic tax clinics provide to otherwise unrepresented taxpayers.
For academic clinics which agree to adhere to the requirements stated herein, the Court includes standard information about the clinic in mailings to petitioners and permits law students enrolled in academic tax clinics to participate in Court hearings and trials.
The Court will apply the following requirements with regard to recognition of academic tax clinics and student participation in proceedings before the Court.
Requirements
Sec. 1.Standards for Recognition of Academic Tax Clinics
To be recognized by the Court, an academic tax clinic shall:
a. Constitute a clinical program offered by a law school accredited by the American Bar Association, in which a
law student receives credit(s} for academic and practice advocacy training. An academic tax clinic shall be
supervised and directed by an attorney (the director) who is a member in good standing of the Bar of the Court.
.
b. Establish guidelines for screening cases, including therein the objectives of public service and judicial and
administrative economy. An academic tax clinic's guidelines should be interpreted so that assistance is offered,
as appropriate, to low-income taxpayers who have filed a petition with the Court or who expect to do so.
c. Inform all persons associated with the academic tax clinic that the director is personally responsible at all times
to the Court and to the taxpayer/petitioner for meeting deadlines, monitoring case preparation, ensuring full
compliance with the Court's Rules of Practice and Procedure and with orders issued by the Court, and, in
general, properly preparing a case for hearing, trial, or other disposition.
d. Submit to the Chief Judge, on or before February 15 of each year, a letter (sample format attached) which
includes:
(1) the name, address, and contact information (including the e-mail address) of the clinic director;
(2) the city, cities, or geographic area served by the clinic;
(3) an updated one page "stuffer letter" that the Court can use to notify taxpayers of the availability of clinic
services for the coming year (a suggested form stuffer letter is attached to these requirements)
(4) a statement that the academic tax clinic will comply with these requirements;
(5) a copy of or electronic link to the academic tax clinic's guidelines as described in section 1.b., above;
(6) a copy of or electronic link to the law school's academic calendar for the coming year;
(7) if readily available, an approximate number of those taxpayers with cases pending in the Court that the
academic tax clinic consulted with and/or entered an appearance for during the calendar year preceding the
submission of the letter; and
(8) any suggestions that the academic tax clinic may offer for better assisting low-income taxpayers in their
interactions with the Court.
e. Immediately inform the Chief Judge of any material changes in the information submitted to the Court pursuant
to section 1.d., above.
Sec. 2. Appearance and Representation
A petition, subsequent pleading, motion, or other paper may be filed with the Court through an academic tax clinic under the following circumstances:
a. In any case in which a petition is filed with the Court through an academic tax clinic, the counsel's name
appearing first on the petition shall be that of the director, who shall be designated lead counsel in the case,
unless another attorney who is a member of the Bar of the Court is designated in the petition as lead counsel.
The names of other counsel who are members in good standing of the Bar of the Court may appear on the
petition, but the names of students may not so appear.
b. If a petition has been filed with the Court, and the petitioner is not represented by counsel, an entry of
appearance shall be filed with the Court pursuant to Rule 24(a) (3), Tax Court Rules of Practice and Procedure,
signed by the director and, if appropriate, by any other attorney who is a member of the Bar of the Court who
may be designated as lead counsel in the case.
c. All pleadings, motions, stipulations, and other papers, (subsequent to the petition) submitted to the Court for
filing shall be reviewed and signed by the lead counsel as described in subsections (a) and (b) above.
d. A director of an academic tax clinic or other lead counsel that finds it necessary and/or appropriate to withdraw
from a case or effectuate a substitution of counsel must comply with the requirements of Rule 24(c) and (d), Tax
Court Rules of Practice and Procedure.
e. All pleadings, motions, stipulations, notices of trial, and other Court papers shall be brought to the personal
attention of the clinic director, including situations where another attorney is acting as lead counsel. The Clerk
of the Court will make service of any papers, including orders and notices of trial, only upon the lead counsel
in accordance with Rule 21(b) (2), Tax Court Rules of Practice and Procedure.
f. The director or lead counsel is the only person(s) who should make contact with the Court or the Clerk of the
Court in a case described in these requirements. A student participant may not contact the Court concerning a
case described in these requirements.
Sec. 3. Student Participation in Court Proceedings
If the requirements set forth above are satisfied, the Court will permit students who are enrolled in an academic tax clinic for credit and who are in good standing with the academic institution to participate in proceedings before the Court pursuant to the following procedures:
a. Any student enrolled in an academic tax clinic described in these requirements that intends to request
permission to participate in proceedings before the Court shall obtain from the petitioner advance written
consent to participate in the case.
b. When a case described in these requirements is called for hearing or trial, lead counsel shall answer the
calendar call, advise the Court whether the case is ready for hearing or trial, and introduce any student enrolled
in the academic tax clinic who seeks permission to participate in the proceedings.
c. If the Court permits a student to participate in a case upon compliance with subsections (a) and (b), lead
counsel shall remain in the courtroom at petitioner's counsel table at all times during the hearing or trial of the
case. A student who is permitted to participate in a case may, in the discretion of the presiding Judge or Special
Trial Judge, present all or any part of a petitioner's case at a hearing or trial. However, the presiding Judge or
Special Trial Judge may at any time exercise the discretion to require the student to step aside and to require
lead counsel to complete the hearing or trial.
Sec. 4. Academic Clinic Contact Information
If these requirements are satisfied and an academic tax clinic is recognized by the Court, the Court will use stuffer letters to provide petitioners with specific contact information for the academic clinic.
Sec. 5. Termination of Recognition
The Court, in its discretion, may withdraw recognition of an academic tax clinic at any time, provided notice stating the cause for the loss of recognition is furnished to the academic clinic director. In such a case, counsel of record would be required to file a motion to withdraw, pursuant to Rule 24(c), Tax Court Rules of Practice and Procedure.
