Students in the Low-Income Taxpayer Clinic (LITC) represent individuals with federal and state tax controversies through administrative advocacy and litigation in the United States Tax Court. Students can expect to gain exposure to a broad range of tax problems, both substantive and procedural, that will be valuable when working with clients of any income level in the future. Students also work with community organizations to provide information about tax issues and taxpayer rights and responsibilities to individuals who speak English as a second language.
The LITC is a 7 credit course and meets the New York Pro-Bono requirement. Students must enroll in the 4 credit clinic and the 3 credit seminar, taken concurrently. The 4 credit clinic and 3 credit seminar are mandatory graded and ineligible for letter grade conversion to pass (“P”) election.
The Clinic fulfills the Law School’s professional responsibility requirement for graduation, but does not fulfill the New York State Bar ethics requirement.
The Clinic fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter.