The Office of Chief Counsel, Internal Revenue Service, offers a program for law student volunteers, paid law student interns, and law student summer interns (student practice program). The United States Tax Court (the Court) recognizes the benefits that the student practice program provides to both law students and the Office of Chief Counsel. In appropriate circumstances, the Court permits law students enrolled in this program to participate in Court hearings and trials.
The Court will apply the requirements set forth below with regard to participation by the Chief Counsel Student Practice Program.
To participate in the Court’s student practice program, the student shall:
A responsive pleading, motion, or other paper may be filed with the Court through the student practice program under the following circumstances:
If the requirements set forth above are satisfied, the Court may permit students in the student practice program to participate in proceedings before the Court pursuant to the following procedures:
To contact the Webmaster for technical issues or problems with the website, send an email to email@example.com. No documents can be filed with the Court at this email address.
For all non-technical questions, contact the Office of the Clerk of the Court at (202) 521-0700.