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  • Business and Tax Clinic

  • Course Description

    Pre-requisite: Completion of first year curriculum. Pre-or-co-requisite: Ethics
    Preference: Completion of Federal Income Tax and any Business Law courses.
    Summer 2008 Prof. A. Mathewson
    Fall 2008 Prof. E. Gerding
    Spring 2009 Prof. A. Mathewson

    This clinic is part of the law school's Economic Development program. Although specific types of client matters cannot be guaranteed, the Business and Tax Clinic will emphasize the following:

    • student representation of low-income taxpayers in disputes before the IRS

    • taxpayer education in English and Spanish on basic topics, including tax relief and cash benefits for low-income taxpayers and compliance steps for small businesses

    • assistance to nonprofit organizations seeking an IRS determination of tax-exempt status

    • support of community-based efforts to promote economic development

    • legal services to low-income, small-business clients who cannot afford to hire a lawyer.

    Small-business cases will likely include the following:

    • giving advice on the choice and formation of business entities;

    • drafting organizational documents;

    • reviewing and drafting leases, purchase and licensing arrangements and other contracts

    • resolving business disputes.

    Each student will complete a community education component, as determined by a supervising faculty member. Cases and instruction will also include matters of personal interest to a new lawyer seeking to open his or her own practice.

    Clients of the law school’s Clinical Law Programs include individuals and organizations that have multiple legal and non-legal needs and objectives.  Students of the Business and Tax Clinic often collaborate with students of the Community Lawyering Clinic or Southwest Indian Law Clinic in providing services to these clients.

    Students will be required (1) to attend and actively participate in up to five classroom sessions during each week of the academic semester and (2) to maintaina schedule of 24 office hours each week during Summer, 16 office hours each week during Fall and Spring semesters.

    Students having specific questions about the Business and Tax Clinic are encouraged to visit with Prof. Mathewson, or Prof. Gerding.