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  Clinical, Student Practice & Bar-Related Pro Bono Program
 
 

Requirements for Participation in the United States Tax Court Clinical, Student Practice & Bar-Related Pro Bono Program

Tax clinics and Bar-related pro bono programs provide important advice and assistance to many low-income, otherwise unrepresented taxpayers who have disputes with the Internal Revenue Service. The participating clinics listed are not part of the Internal Revenue Service or the Tax Court. The Tax Court does not endorse or recommend any particular tax clinic or Bar-related pro bono program.

The United States Tax Court includes on its Web site requirements for academic clinics (“U.S. Tax Court Requirements for Academic Clinics”) and nonacademic clinics (“U.S. Tax Court Requirements for Nonacademic Clinics”). The Court also includes on its Web site requirements for Bar-related pro bono programs ("U.S. Tax Court Requirements for Bar-Related Pro Bono Programs"), and the student practice program sponsored by the Office of Chief Counsel of the Internal Revenue Service (“U.S. Tax Court Requirements for Office of Chief Counsel Student Practice Program”).

Procedures for Programs Currently Participating

In order for an academic clinic, nonacademic clinic or Bar-related pro bono program to participate, the clinic or Bar-related pro bono program director/coordinator must send a letter to the Chief Judge containing the information specified in paragraph 1(e) of the Requirements for Academic Clinics, paragraph 1(g) of the Requirements for Nonacademic Clinics, and paragraph 1(c) of the Requirements for Bar-Related Pro Bono Programs by February 15 of each year. The Requirements include a sample of the letter the clinics and programs are requested to send to the Court. The Court will send a reminder of this requirement in January of each year to clinics and Bar-related pro bono programs already participating and will acknowledge receipt of the clinics' and Bar-related pro bono programs letter requesting participation.

Procedures for Programs Not Currently Participating

The Court invites academic and nonacademic tax clinics and Bar-related pro bono programs which do not currently participate to review the Court’s Requirements for participation and to consider submitting a request to participate in the Court’s program at anytime. Those clinics and programs should send a letter containing the information specified in paragraph 1(e) of the Requirements for Academic Clinics, paragraph 1(g) of the Requirements for Nonacademic Clinics, and paragraph 1(c) of the Requirements for Bar-Related Pro Bono Programs, except that academic clinics, nonacademic clinics, and Bar-related pro bono programs which are not currently participating need not provide the information requested in paragraphs 1(e)(8), 1(g)(7), and 1(c)(5) of those Requirements, respectively. The Court will acknowledge receipt of the information.

Please contact us with any questions concerning the Requirements.

 
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  Last updated: February 1, 2010