Accredited colleges and universities operate academic tax clinics (academic clinics) that provide free assistance to low income and self-represented petitioners. Some academic clinics are supervised by practitioners who are admitted to practice before the Court while other clinics may provide a referral to outside attorneys who provide free legal assistance to low income petitioners or who operate a calendar call program.
Academic clinics help self-represented petitioners 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) acknowledges the important assistance that academic clinics provide to self-represented petitioners.
For academic clinics operated by a college or university which agree to abide by the requirements stated herein, the Court includes information about the clinic in mailings to self-represented petitioners. In addition, in 25 cities in which the Tax Court holds trial sessions, petitioners’ counsel room is reserved for persons admitted to practice before the Court, including attorneys associated with tax clinics and Bar sponsored calendar call programs. The Tax Court does not endorse or recommend any particular clinic or Bar sponsored calendar call program.
The Court applies the following requirements with regard to academic clinics operated by a college or university.
An academic clinic operated by a college or university participating in the Court’s academic clinical program shall not charge any fee for services to taxpayers. An academic clinic may ask taxpayers using its services to reimburse the clinic for incidental costs such as filing fees, copying costs, and postage charges. To participate in the Court’s academic clinical program, an academic clinic shall:
A petition, subsequent pleading, motion, or other paper may be filed with the Court through an academic clinic under the following circumstances:
If these requirements are satisfied and the Court permits an academic clinic to participate in this program, the Court will use stuffer notices to provide self-represented petitioners with specific contact information for the academic clinic. It is important that the academic clinic immediately notify the Court of any change in director, address or telephone number.
The Court, in its discretion, may terminate participation in the program by an academic clinic at any time, provided notice stating the cause for the termination 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.
Please contact us with any questions concerning the Court’s program or requirements, or call 202-521-3366.
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