Business and Tax Clinic

Pre-requisite: Completion of first year curriculum. Pre- or co-requisite: Ethics.
Preference: Completion of Federal Income Tax and any Business Law courses.

Summer 2013--Prof. Nathalie Martin, Prof. Grace Allison
Fall 2013--Prof. James Butler, Prof. Mary Pareja
Spring 2014--Prof. James Butler, Prof. Mary Pareja

This clinic section 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 and the New Mexico Taxation and Revenue Department, including Tax Court litigation, audit defense, and collections matters;
• assistance to startup and established nonprofit organizations seeking IRS recognition of tax-exempt status and other operational assistance;
• support of community-based efforts to promote economic development; and
• 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; and
• resolving business disputes.

Cases and instruction will also include matters of personal interest to a new lawyer seeking to open his or her own practice.  We strive to provide a broad-spectrum experience, including pure transactional practice (small business startup, contract drafting), dispute resolution (IRS controversy, small case business controversies) and consumer protection (bankruptcy, foreclosure defense and consumer credit dispute resolution).  

Clients of the law school’s Clinical Law Program 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 (ten during summer’s first three weeks) during each week of the academic semester and (2) to maintain, in addition to classroom hours, a schedule of 24 (2-hours block) fixed office hours (physically present in the clinic, working on clinic matters) each week during Summer, or 16 (2-hours block) fixed office hours each week during Fall and Spring semesters.

Students having specific questions about the Business and Tax Clinic are encouraged to visit with Profs. Allison, Butler, Martin, or Pareja.