Course Description:
Students represent live clients in tax appeal proceedings before the
California State Board of Equalization (BOE). The clients are
disadvantaged taxpayers appealing a tax liability less than $40,000,
and students represent them under supervision of a faculty member who
is an attorney with the Tax Appeals Assistance Program. This
representation involves the direct communication with clients and with
attorneys/representatives of the Franchise Tax Board and the BOE.
Students will draft briefs and letters, and may have the opportunity
to argue an appeal before the BOE in person. Students will work on
approximately 2 to 3 cases per semester, from initial interviewing
though trial and final disposition. Students meet weekly with the
supervising attorney in a seminar class setting. Students receive
credit for their work in practice, reflections, and case rounds with a
supervisor. To receive full credit, students must attend all seminar,
case rounds, and office hours and work a minimum of 100 hours
(including preparation for class) per semester. This course is limited
to 6 students. Federal Income Taxation is not a prerequisite or a
required concurrent course, but it is recommended. This course
will be graded on a pass/no pass basis.
