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 23 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.
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.