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Philip C. Cook Low-Income Taxpayer Clinic

Education Through Service

The Georgia State University College of Law’s Low-Income Taxpayer Clinic has been operating for 22 years as a nationally recognized component of the college’s lawyer skills training program. It provides federal tax controversy resolution services to low-income taxpayers residing throughout the State of Georgia.

Educating Students

The mission of the clinic is to assist law students bridge the gap between the substantive knowledge gained in traditional doctrinal law school courses and the practical knowledge needed to effectively perform as legal professionals.  The clinic helps students develop their professional judgment so as “to promote justice and public good.” It accomplishes this mission by giving students practical experience in resolving taxpayer disputes with the Internal Revenue Service and exposure to professional and ethical issues.

Students handle all aspects of controversies with the IRS, including interviewing clients, drafting briefs, preparing cases for appeals conferences, appearing at the conferences, preparing offers-in-compromise, filing petitions with the United States Tax Court, negotiating settlements with the IRS and occasionally appearing before the Tax Court.

These skills are highly transferable to both large firm and solo practices.

Serving the Community

The clinic provides a service to the community by representing taxpayers who are unable to afford legal representation. Client eligibility depends on the individual’s financial situation, the elements of the controversy, and the workload of the clinic. Those seeking representation must provide information relating to their financial status.

Note: This website contains useful information on the federal income tax dispute resolution process, but it is not intended to serve as a substitute for legal counsel. To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained on this website (including links and attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.
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Information on complaints.