End of Semester

Your course grade is based on the following factors: professionalism, which includes your interaction with your clients, Internal Revenue Service personnel, fellow students and staff, appropriate dress when necessary and adherence to clinic administrative and other procedures including meeting all time sensitive deadlines; quality of service you render to your clients; accuracy and thoroughness of written documents and memoranda;  progress of cases; and success in resolving cases, including timely closing of cases. Class participation, involvement in the clinic, meeting the minimum required clinic hours, special projects or assigned writing projects may also be factored in to your grade.

In particular, at the end of each term you should make every effort to close cases that have essentially been resolved.  In addition, both at the end of the term and during the term you should close cases where your client has not responded to several attempts at contact.  You should transition your remaining unresolved cases according to the procedures outlined below.

Normally, the end-of-term procedures must be completed by the last day of each term’s final exam period.  Between the last day of classes and the last day of exams, you should primarily work on complying with these end-of-term procedures. Under special circumstances, students may request an extension at the end of the fall and summer semesters (not the spring). All requests for extensions must be directed to your supervisor.  If an extension is granted, all procedures must be completed by 5 p.m. on the extended due date.

You will be given an incomplete in the clinic course until all procedures are properly completed.

If you are returning to the clinic in the next semester, you need not transition your cases, but the aforementioned goal of resolving cases by semester’s end is still applicable. All students, including those who are returning to the clinic the next semester, will also need to submit the End of Semester checklist,  the personal perspective memo and clinic evaluation to the administrative coordinator.

End of Semester Procedures

(Applicable to all students, including returning students)

  • Visit the special clinic evaluation form on the link that will be given to you and complete the evaluation.  You should also upload your one or two-page memo describing your perspective of the clinic and any suggestions for improvement.
  • Clean up your files by attaching all paper to the appropriate section in the file and ensure all key documents have been scanned in and named into the electronic file folder in the appropriate section: BasicData, ClientCorr, IRS-TC, Misc.; and
  • Update the Amicus File Summary with any new factual information, deadlines, issues, actions taken, and suggested “next steps” for the new student attorney – Each year at issue should be set out separately and labeled using the correct “Status,” “Issues,” and “Resolution Method.”  See Dr. Evil’s Amicus File Summary as an example;
  • Submit the end of semester checklist form signed and dated to the administrative coordinator. You are responsible for having your name checked off by the administrative coordinator as having submitted the memo, end of semester checklist and evaluation forms.

Transitioning Cases

(Applicable for non-returning students)

  • Send a transition letter to each client along with two copies of a new, two-page power of attorney (POA) form for the client’s signature. Include a business reply mail envelope for client. Request the client to sign the two copies of the POA but not to date the second pages. Personalize the letter and keep in mind the evaluation of you and the clinic your client will be asked to complete. Advise the client of the status of the case. Remind the client of any additional information or documents that the client is expected to send to the Tax Clinic. File the letter on the electronic folder “”ClientCorr” as TransLtr(month and year – i.e. 0509) and the paper copy in the “Client Correspondence” section of the paper file;
  • Complete both pages of the power of attorney and print the client’s name(s) where indicated on the second page.
  • Send a transition letter to each IRS representative with whom you have been working; however do not revoke the power of attorney.  File the Transition Letter as TransLtrIRS (month and year such as 0509) in the electronic folder “IRS-TC” and the paper copy in the IRS pat of the paper file;
  • Print off a record of account from e-services for each year at issue;
  • Print All File Time from Amicus and place it under the case tracking tab on side I of the file;  post all time on Amicus.
  • Prepare a transition memo and print two copies. Place one on Side I of  the file and deliver the other to the Associate Clinic Director. Save the electronic version as TransMem(include month and year, such as 0509) in the BasicData section.
  • Return all files to your drawer.

Forms