College of Law
Students
The Georgia State University College of Law Low-Income Taxpayer Clinic (the "Clinic") was formed in September 1992 to provide professional skills training to law students and to offer representation to taxpayers who are unable to obtain paid professional tax counsel.
Student attorneys develop important lawyering skills by interviewing and counseling clients, conducting factual investigations, legal research and analysis, negotiating compromises, drafting documents and litigating. Students are involved in administrative proceedings before the Internal Revenue Service ("IRS") and in judicial proceedings before the United States Tax Court. They are responsible for their own caseloads, but are closely supervised by the Clinic Director and Associate Director. In addition, students participate in weekly strategy meetings where they have the opportunity to discuss the substantive and procedural problems of their own cases and the cases of other students. The Director and Associate Director assist the student attorneys in all phases of their clinical education. The Clinic is open to selected students who have completed a law school level basic tax course.
