WINTER 2015/16 |
The Federal Tax Clinic opened its
doors at USD Law at the beginning
of fall 2015 and is headed by Clinic
Director Sonya Miller.
Federal Tax Clinic
Opens at USD Law
The Alternative Dispute Resolution Board
sent eight teams around the country this
last calendar year. Two teams attended a
client counseling competition in Minneapolis
where they placed fourth and sixth. Two
teams also participated in a mediation
competition in Columbia, Missouri. Two
negotiation competitions took place: one
in Chicago (fourth and 12th places) and the
other in San Diego on sports law (eighth
place). Also, a team took part in an arbitration
competition in Lincoln, Nebraska.
Hosts Panel and
In March, the Criminal Justice Education Project of USD
Law hosted a screening of HBO’s “Gideon’s Army” along with
a panel discussion related to the presentation. The documentary
follows the personal stories of three young public defenders who
are part of a small group of idealistic lawyers in the Deep South
challenging the assumptions that drive a criminal justice system
strained to the breaking point. The panel included Traci Smith,
Mary Moriarty, Eric Shulte and June Hardwick.
The Federal Tax Clinic started the fall semester with two
clients and now has 14. This provides each student involved
with the clinic about three to four cases each. Students gain
valuable experience while helping real clients.
The types of cases the clinic is handling are a variety
of issues including unreported income, failure to file tax
returns, disallowed credits, deductions, exemptions and
filing status, claim for refund, and identify theft.
Tax controversy cases come to the clinic at various
stages, which often dictate the type of help that can be
provided and with which organization within the IRS the
clinic must work in order to resolve the client’s matter.
The IRS organizations that the clinic works with most
frequently are the Automated Underreporter Program,
Examinations, Appeals, and Collections. The Clinic is also
able to represent taxpayers in the U.S. Tax Court.