FEDERAL TAX CLINIC
SYLLABUS – Spring 2016
Michael D. Novy, Director
Phone: (312) 915-7839
Email: MNovy@luc.edu
Richard Witkowski, Assistant Director
Phone: (312) 915-7252
Email: RWitkowski@luc.edu
Dan Pavlik, Probono coordinator
Phone: (312) 915-6426
Tax Clinic - phone (312) 915-7176
Tax Clinic - fax (312) 915-7831
Course Logistics: Starting January 20, 2016, we will meet every Wednesday in Room 1001 from
10:30 a.m. to approximately 12:10 p.m. Training, lectures, student presentations and simulations
will generally be held during the first part of the session. Case review will be held during the
second part, time permitting.
Code of Conduct: The Loyola University Chicago School of Law Code of Conduct shall govern
all aspects of this class. See, www.luc.edu/law/fyi/pdfs/Code of Conduct.pdf .
Required Materials:
1. Internal Revenue Code1
2. Treasury Department Circular 230.
3. The Tax Clinic Manual and appendices.
a. A copy is on TWEN. A paper copy may be printed in the clinic. A copy will be
sent by email as first assignments to each student about two weeks prior to the
beginning of the semester. The manual is required reading as it provides detailed
rules and procedures which will guide you in carrying out your duties as a Student
Representative.
4. Effectively Representing Your Client Before the “New” IRS by the ABA
a. A copy is on TWEN. It is also at “O: Student/Resource/”. Reading references in
the syllabus refer to this document. One copy of this ABA publication and one
copy of Treasury Department Circular 230 are in the Tax Clinic Office.
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Although your copy of the Code from Federal Income Taxation should be sufficient, please be
sure to locate all of the assigned code sections when necessary.
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Course Description: The Federal Tax Clinic at Loyola University Chicago School of Law
operates as a law office. Clients come to the Clinic through referrals from private attorneys, the
American and Illinois Bar Association, social service agencies, previous clients and even the
IRS. If the Director and/or the Assistant Director determines that the nature of the taxpayer's tax
problem is appropriate for the Clinic to consider, that the taxpayer satisfies the "taxpayer
eligibility guidelines", and that the taxpayer is committed to assisting the clinic in resolving
his/her case, the clinic formally accepts the taxpayer as a client of the clinic by executing a Client
Agreement. The Clinic operates as a Low-income tax Clinic as defined in IRS Publication 3319
and described in our manual Appendix A.
Educational Goals, Objectives, and Stdent Learning Outcomes: This course counts as an
Experiential Learning and a Skills Course. Please refer to the descriptions in the course
catalogue course 483 and http://luc.edu/law/experiential/clinics_index.html .
The purpose of the Federal Tax Clinic is to educate the student in the practice of federal tax law
and dispute resolution before the Internal Revenue Service (IRS) and the United States Tax
Court. The tax clinic is neither exclusively a "skills center" nor a "theory center." Instead, all the
numerous components of tax law practice are integrated in the curriculum of both classroom
study and legal practice with actual clients. Some of the subjects include client interviewing and
counseling, negotiations, and tax litigation. Students handle cases at the IRS and Tax Court level
on a clinical basis and, with the clinic attorneys, prepare all appropriate written responses to the
IRS, prepare Tax Court petitions, and litigate tax cases. Federal Income Tax is a prerequisite, and
Tax Audits, Procedure and Ethics is recommended. For more information about the Federal Tax
Clinic, please visit our web site.
Teaching Approach: This is a hands-on, learn by doing clinic. Students are assigned existing
cases as well as new potential clients to schedule an interview as soon as practicable. In
developing the assigned cases the student acquires the needed evidence, assesses the issues and
works under the guidance of the clinic’s directors to develop, evaluate and execute the
appropriate action(s) to take in representing the client. A teamwork approach between fellow
clinicians and the directors is fostered and the Directors are available as needed to give
assistance. Each semester the Director secures a special order from the Director of Practice
authorizing the students to practice before the Internal Revenue Service. In addition, the Director
each calendar year enters into an agreement with the Chief Judge of the United States Tax Court
authorizing the students to practice in the Tax Court. Consequently, depending on the needs of
the assigned casework a clinical student can gain direct experience in most if not all areas of
federal tax controversy work.
Class Assignments: Your primary assignments for class will consist of reading material in TWEN
and related I.R.C. provisions. Related reading material may be distributed to your mail box folder
in the clinic. Also, you will have a minimum 3-hour office hours scheduled for the same time each
week. (Note: on average time commitment is 10 to 12 hours per week depending on case load and
exigencies in your case.) Once a semester you are to attend a U.S. Tax Court Calendar Call.
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Class Attendance & Preparation: Class attendance is mandatory. Clinic attendance for the
student’s office hours (3 hours each week) is mandatory. Attendance at one U.S. Tax Court
Calendar Call is mandatory.
Your grade and the quality of your learning experience will be determined by your class
attendance/participation and your casework. You are expected to attend class regularly and be
fully prepared to discuss the assigned material. Students who regularly miss class violate ABA
rules and may be precluded from completing the course. If you need to miss class, please let the
directors know by email either in advance, or as soon thereafter as possible.
Course Requirements: Each student is responsible for making one 15 minute oral presentation
to the class during the semester on a topic assigned by the Director relevant to the casework. Each
student will represent a hypothetical client in two role-plays. Each student is responsible for
preparing or updating a case memorandum for each case assigned and a closing memorandum or
transfer memorandum for each case that remains open at the end of the semester. Each student is
expected to perform the casework, class work and report time in a professional manner.
“Regular” and Engaged Participation: Class participation is an essential part of the law school
experience, as well as a good introduction to the realities of legal practice in which you will often
be asked to deliver an opinion orally. Consequently, we may call on students randomly to
respond to questions concerning the reading, or hypotheticals presented in class. This
questioning is intended to aid you in improving oral communication skills. We also encourage
you to listen respectfully to the questions and comments of your classmates.
Although we believe in using technology to enhance learning, we are also aware that some
technology, such as laptops and/or the internet can negatively impact learning. Commonly cited
problems with laptops are that they seem to encourage verbatim transcription of class discussion,
rather than focusing on most important themes, as well as distractions that occur when the laptop
is used for purposes other than note-taking. Although many students believe that they can “multitask,” studies suggest that the concept of multi-tasking is more of a myth; some new instead
suggest that a more appropriate term is “constant partial attention,” which actually results in
lower productivity. Accordingly, some professors, as well as entire law schools, have banned
internet access and/or laptops from the classroom.
We do not believe that taking notes on laptops is necessary or even always beneficial to every
student. However, we will permit students to use laptops in class if they are used responsibly for
legitimate class purposes. You are not to use laptops to play games, surf the web, use email or
other uses unrelated to class. In addition, please remember that if you use your laptop
inappropriately, it may serve as a distraction to everyone around you who can easily see your
screen. Similarly, please refrain from using other electronic devices in class, such as cell phones,
iPods or tablets; you should ideally have these devices turned “off” and not be using any
applications on these devices, including, but not limited to text messages.
If we find students abusing the privilege of using laptops or other electronic devices, we reserve
the right to ban their use – either for individual students or the entire class. In addition, we will
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consider students who inappropriately use laptops to be absent from class (because they are
indeed mentally absent) for the purpose of class participation.
Assessments of Student Learning:
Your final grade will be calculated based on:
PLEASE READ THE FOLLOWING CAREFULLY!
The following factors will be taken into account in grading:
1. Work product – 30%; This includes all written work including client correspondence,
filings, documents and memoranda, as well as, the fact that you are prepared for and are
effective in your interaction with clients and IRS representatives in meetings and by
telephone.
2. Professionalism – 20%; maintaining professional decorum with clients, IRS
representatives, peers and supervising attorneys; meet commitments.
3. Adherence to Tax Clinic Policies and Procedures – 20%; this includes adherence to the
Tax Clinic policies and procedures. See the Tax Clinic Manual and Appendix B (e.g.,
maintaining contemporaneous, complete and organized client files, keeping accurate time
sheets).
4. Class attendance, participation, presentation, and role plays – 30%. We will conduct a
series of professional skills exercises (role plays) throughout the semester. Your
approximate 15 minute oral presentation of a tax topic not covered directly in class also
involves important professional skills. We will provide you with intensive feedback on
your performance to help you to improve. Class participation is designed to give you
credit for the level and quality of your engagement in class discussions. We will measure
your improvement in performing these skills as 30% of your grade.
No grade will be given unless all assignments are turned in and all case work is satisfactorily
completed. You should anticipate an average time commitment of 10 to 12 hours per week
depending upon the case load and the exigencies in your case(s).
EXAMPLES of STUDENT REPRESENTATIVE RESPONSIBILITIES
 All assignments must be turned in on a timely basis and bear the date it was turned in.
 Second drafts must be turned in with the first draft to expedite reviewed.
 Regularly scheduled office hours are required so taxpayers know when you are available.
 Meet with the Director or Assistant Director each week to discuss the status of your cases.
 Keep track of your daily activities entering time and activity on Legal Server in each client file.
 By Friday update Legal Server.
 You are responsible for all work in connection with your assigned clients and cases.
 Meet all deadlines.
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 Keep the Director and Assistant Director informed of anything that might adversely impact on
you completing your casework or class work.
 Participate in a tax examination and collection role play.
 Attend an individual exit interview at the end of the semester.
 Duties are completed when you receive a Release of Tax Clinic Duties.
Access to Directors by Students:
You have a required weekly meeting with one of the Directors. In addition, we want to be as
available to you as possible, please feel free to contact us by email or telephone at: Michael D.
Novy (Director) - phone (312) 915-7839 – email: MNovy@luc.edu and Richard Witkowski
(Assistant Director) - phone (312) 915-7252 – email: rwitkowski@luc.edu . If you want to catch
one of us in close proximity to class, I would suggest that we meet after class.
Staff:
Green, Lana (Receptionist & Office Manager)
Novy, Michael (Director)
Witkowski, Richard (Assistant Director)
Pavlik, Dan (Probono coordinator)
Spring 2016 Federal Tax Clinic Roster:
Name
Bennett, Richard Ryan
Cruz, Matthew
Harder, Lauren
Petrosino, Michaela
Tong, Xiaochen (Sherry)
Van Tubbergen, Tyler
Position
Clinic I- Student Rep
Clinic I- Student Rep
Clinic I- Student Rep
Clinic I- Student Rep
Clinic I- Student Rep
Clinic I- Student Rep
Tentative Outline of Course Topics
The following is an outline of topics that we will cover during the semester. Please note that
what is listed here may evolve as issues emerge from our discussions in class and activity on our
cases.
Class discussion will focus primarily on highlights of the materials; not every facet of the
assigned tax matter will be discussed in class. You are responsible for completing all of the
assigned readings, regardless of whether they are directly discussed in class.
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THE CLASSES:
Assignment for 1/20/2016 Introduction
1)
Read Syllabus, Clinic Manual & Appendices
Assignment for 1/27/2016 Procedures
1)
Existing clients: Read Transfer Memo & introduce yourself to client.
2)
New clients: Schedule conference by phone or letter. Set up time & date. If sending a
letter, your letter must be reviewed before mailing.
3)
Meet with clinic assistant for computer help.
4)
Make sure each client’s power of attorney (POA) has been scanned to the client’s file.
5)
See TWEN. See Circular 230 – read Sections 10.21 through 10.34.
6)
Meet with the Director/Assistant to report progress.
7)
By Friday enter time and activity on Legal Server for each case.
* Review Clinic Office Procedures & Case Memoranda.
* Practice before the IRS (Circular 230).
* Good case management practices.
* Interviewing Skills.
* Case Review: Student may discuss concerns in assigned cases.
Assignment for 2/3/2016 Collection
1) Review Chapter 10 (Pages 1-23 & 63, 64) Tax Collection: Procedure and Strategies.
2) By Friday enter time and activity on Legal Server for each case
3) Meet with the Director/Assistant to report progress.
* Collection Cases: full and installment payment, Offers in Compromise.
* Taxpayer Advocate cases.
* Case review: Student may discuss concerns in assigned cases.
(2/8/2016)
Monday
U.S. Tax Court Calendar Call (Small Case)
Meet at 230 S. Dearborn Street in the lobby at 9:00 AM.
(Unless excused, students are required to attend one calendar call this semester.)
Assignment for 2/10/2016 OIC How-To
1) Read Forms 656 and 433A and IRC Sec. 7122.
2) By Friday enter time and activity on Legal Server for each case
3) Meet with the Director/Assistant to report progress.
* Offer-in-Compromise – the how-to’s
* Case Review: Student may discuss concerns in assigned cases.
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Assignment for 2/17/2016 OIC Simulation
1) Prepare forms 656 and 433A for the OIC negotiation simulation.
2) By Friday enter time and activity on Legal Server for each case
3) Meet with the Director/Assistant to report progress.
* Negotiation simulation for OIC case
Assignment for 2/24/2016 Assessment
1)
For new clients begin case memorandum by preparing a separate statement of each issue
and facts.
2)
Read Internal Revenue Code (IRC) Sec. 6201, 6202, 6203, 6215, 6851, 6861 and 6020(b)
re: assessment/refund and IRC Sec. 6501, 6502, 6503, 6511, 6512, 6513 and 6514 re:
SOL.
3)
By Friday enter time and activity on Legal Server for each case
4)
Meet with the Director/Assistant to report progress.
* Assessment Cases: tax forms, tax rates and IRS Examination notices.
* The Statute of Limitations (SOL) for assessment cases and for collection cases.
* Case review – Student may discuss concerns in assigned cases.
Assignment for 3/2/2016 Amended Returns / Appeals/etc.
1) New client case memorandum: Add law for each of the taxpayer’s issues.
2) Read the handouts: Pub. 556 rev. 9-2013 (pgs. 8, 9, 13-17);
3) Read: Pub 3598 rev. 7-2012;
4) Read: IRM 4.19.1.5.6 clerical errors;
5) Read: Additional instructions on preparing protests.
6) By Friday enter time and activity on Legal Server for each case
7) Meet with the Director/Assistant to report progress.
* IRS Procedures: Audit Reconsideration, Amended Returns, Math Error Notices,
Appeals Protest.
* Case review: Student may discuss concerns in assigned cases.
SPRING BREAK 3/6/16 – 3/13/16
(3/14/2016)
Monday
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U.S. Tax Court Calendar Call (Small Case)
Meet at 230 S. Dearborn Street in the lobby at 9:00 AM.
(Unless excused, students are required to attend one calendar call this semester.)
Assignment for 3/16/2016 Audit Simulation
Prepare for Audit Problem simulation.
1) By Friday enter time and activity on Legal Server for each case
2) Meet with the Director/Assistant to report progress.
3) Begin reviewing the application of law (new and transfer cases) to the facts and the
conclusions in your case memoranda. Submit a print copy of your draft Client Memos to
Prof. Witkowski 3/16/2016.
Do Audit Problem
Assignment for 3/23/2016 Tax Court
1) Visit the United States Tax Court website and view the video. Click on “Taxpayer
Information” and on the far right side is a button for “video”. There are also a number of
DVDs by the Director’s door titled An Introduction to the Tax Court which you can view in
the alternative to the online video. If you take a copy to view outside of the clinic please
return it.
2) Review Chapter 7 of “Effectively Representing Your Client Before the IRS” entitled
Litigating a Case in the Tax Court. The books are on the shelf above the open case files and
available on the “O” drive in the Resources folder under ABA Effectively…. Click on
“Home.html” to start the program.
3) By Friday of this week enter time and activity on Legal Server for each case
4) Meet with the Director/Assistant each week to report progress.
* United States Tax Court Rules & Procedures - basic
* Case review: Student may discuss concerns in assigned cases.
* Individual Exercise - draft a Small Tax Case Petition.
5) Submit a draft Tax Court Petition to Prof. Witkowski by COB 3/28/2016.
Each petition should allege items with particularity and assign error and state facts which
support the taxpayer’s claim. All associated items should be attached. No duplicates are
needed.
Assignment for 3/30/2016 Injured or Innocent Spouse
1) Read IRC Sec. 6015 & the Handouts on Innocent Spouse and Injured Spouse. See TWEN.
2) Chapter 19 Obtaining Relief from Joint and Several Liability Section 6015.
3) By Friday enter time and activity on Legal Server for each case.
4) Meet with the Director/Assistant to report progress.
* Technical subject: innocent spouse cases and injured spouse cases.
* Case review: Student may discuss concerns in assigned cases.
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Assignment for 4/6/2016 Bankruptcy
1) Submit a print copy of all draft Case Memos to Prof Witkowski by 4/6/2016.
Schedule a one-hour meeting with Prof. Novy by 4/6/2016 for the purpose of conducting
an audit or status review of your cases. The case review should be conducted between
4/6/2016 – 4/13/2016.
2) Review Chapter 21 pages 1-29: Utilizing Bankruptcy to Reduce an Individual’s
Outstanding Tax Debts.
3) By Friday enter time and activity on Legal Server for each case.
4) Meet with the Director/Assistant to report progress.
* Bankruptcy aspects in tax cases.
* Case review: Student may discuss concerns in assigned cases.
Assignment for 4/13/2016 Trust Fund Recovery Penalty
1)
Review Chapter 16 Defending the Section 6672 “Trust Fund Recovery Penalty.”
2)
Read power point on TWEN.
3)
By Friday enter time and activity on Legal Server for each case
4)
Meet with the Director/Assistant to report progress.
* Trust Fund Recovery Penalty.
* Case review: Student may discuss concerns in assigned cases.
Assignment for 4/20/2016 Criminal Tax
1) Review Chapter 13: Handling a Case with Potential Criminal Problems, Including Nonfilers.
2) Read IRC Sec. 7201-7207.
3) Submit a print copy of the final Case Memos to Prof. Witkowski by 4/27/2016.
4) By Friday enter time and activity on Legal Server for each case
5) Submit by 4/27/2016 to a Director a one paragraph summary of one case that you worked in
the Tax Clinic that highlighted the social justice that you helped bring to the client.
6) Meet with the Director/Assistant to report progress.
7) Evaluations.
*Criminal aspects in tax cases
* Case review: Student may discuss concerns in assigned cases.
Assignment for 4/27/2016 Final
1) Take appropriate action to correct any case audit exceptions.
2) Meet with the Director/Assistant to report progress.
3) By Friday enter time and activity on Legal Server for each case.
4) Make an appointment to meet with Prof. Novy or Witkowski or Pavlik who will perform a
final review of your client case files and memos before releasing you from your tax clinic
duties.
5) The deadline for this final review meeting is 5/4/2016.
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* Overview of the Federal Taxation System
* Ethics in Tax Cases
* Tax Clinic Game
Last Wednesday Class
FINAL WEEKS
* Complete correction of any case audit exceptions and submit transfer
memos for any cases that remains open.
(5/4/2016)
Exams Begin
(5/12/2016)
This is the last day of Final Exams. Your responsibility for your cases ends.
However, no final grade will be reported until the final memorandum and/or
transfer memorandum for each of your cases has been approved by the Director.
Chicago – Tax Court sessions
2/8/16 (Small)
3/14/16 (Regular)
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