Saving Documents

All Clinic related documents must be saved to the “I” drive within the applicable client folder (see below).  In addition, student attorneys must scan all significant correspondence from the IRS or forms, petitions, and other documents submitted to the IRS, which are not otherwise saved to a client’s folder.  All documents on the “I” drive are linked to a client’s Amicus file.

Naming Conventions

To enhance efficiency in locating a particular document, the clinic has developed a system of uniform nomenclature.  Each matter is assigned a 4-digit case number and a case name, typically the last and first name of the client, and a file is created on the I for that Case.  (Ex., for a case named John Delorean, Case No. 1455, the Folder would be called 1455-DeloreanJohn).  From there, you should save the documents created in the appropriate folder, according to the uniform nomenclature described below.

The document names are intended to indicate what type of document it is, when it was created (numerical month and year).  For example, a Transition Letter would be named TransLtr1208

The names of both files and documents should be as close to 8 characters as possible.  Do not use spaces or special characters; only characters allowed are dashes or underscores, NO parentheses, brackets, spaces or periods.

Following is a description of the folder names, indicated in bold, and uniform document names:

Client Correspondence

  • Engagement Letter – Engag-0816 (using the month and year)
  • New semester introduction letter – SmithIntro (using first 4 letters of author’s last name)
  • Information request – InfoReq-0816 (using date)
  • Closing Letter – CloseLtr1-0816
  • Declination Letter – DeclineLtr-0816
  • Transition letter to client – TransLtr-0816

 IRS Correspondence

  • POA Revocation would be: POARvk
  • Transition letter to the IRS: TransLtr-0816

Internal Forms

  • RecMemo-0816
  • TransMem-0816

OIC (or OIC2, in the event of a second submitted OIC)

  •  OICStmentF (“F” indicates “final”)
  •  656
  •  656L
  •  433A
  •  433B


  • Protest Letter – ProtstLr-0816
  • Appeal Memo – AppMemo-0816

Audit Reconsideration 1996 (the year would indicate the tax year at issue)

  • Audit Reconsideration – AuditRecon96
  • Cover Letter – CoverLtr1208
  • MemoSmith-0816

Tax Court

  • Petition Cover – PetCvrLtr
  • Petition – Petn
  • Place of Trial – PlcofTrial
  • Form4
  • Affidavit of Waiver of Filing Fee – FeeWvr
  • Entry of Appearance – EntryApp
  • Motion to Withdraw – WdraMtn