Prospective Students Welcome to the Bookstein Institute’s Low-Income Taxpayer Clinic

Introduction:

The Low-Income Taxpayer Clinic (“LITC” or “Clinic”) is part of the accounting course ACCT 442 for undergraduate accounting students or ACCT 698B for graduate students in the M.S. in Taxation Program. Students enrolled in the tax clinic course would be assist low income and immigrant taxpayers on matters relating to taxpayers’ controversies and issue resolution with IRS. Also, assistance would include facilitation of educational seminars throughout the city of Los Angeles on various topics relating to the rights and responsibilities of taxpayers. By assisting low income taxpayers, students learn how to successfully engage in the practice of tax in a large law firm environment or in a solo practice.

Clinic Objective:

The Clinic’s educational objective is to provide students with an understanding
of the federal tax process and procedure, as well as the professional and ethical responsibilities of the tax practitioner.
The educational objective of the Clinic is to prepare students for the accounting practice of tax through further development of the following:

• Problem solving and critical thinking
• Tax research
• Factual investigation
• Communication
• Counseling
• Negotiation
• Practice and Time Management
• Recognition and Resolution of Ethical Dilemmas

Method of Instruction:

The Clinic is not a simulation course. The Clinic represents low-income taxpayers pro bono in their disputes with the IRS. Each student is assigned live cases and will interact directly with clients under the supervision of the Clinic’s Director. Weekly class sessions are held to cover substantive issues, procedural mattes, professional and ethical obligations in the practice of tax, as well as Clinic administrative procedures and clinical skills in general. These sessions also include more informal discussions of specific clients’ issues. Additionally, students meet with either the Clinic Director on a weekly basis to discuss and evaluate their assigned cases. The Clinic Director is available for consultation anytime outside class sessions and scheduled weekly meetings.

Time Commitment:

Although the Clinic is a “live” accounting firm setting, students are expected to work no more than they would in a traditional advanced accounting course. In that regard, the generally accepted rule of thumb for time spent on a course outside of class is 2 hours for every 1 hour of in-class credit. Thus, in a 3 hour course such as the Clinic, a student should expect to spend approximately 6 hours working on assigned cases in addition to the time spent in the classroom.

As is the case with other courses, some students will spend more time on Clinic work than others. This may be due to differences in knowledge, time management or just out of plain concern and sympathy for their clients. Work will expand to fit the time allotted to it, so students must learn to effectively manage their time, efforts and resources to ensure that tasks are completed as efficiently as possible. This is a fundamental practice management skill that is critical to a future accountant’s success. Just as the management of any accounting firm is concerned about its staff’s abilities to resolve matters as efficiently as possible, the Clinic staff is committed to helping students manage their caseloads through instruction, prioritization and, if necessary, reassignment.

Grading:

The Clinic course is unlike a traditional accounting course in that students are largely not graded relative to the performance of their peers. In fact, competition among students is discouraged. The success of any law firm depends on the cooperative efforts of its lawyers, and if that cooperation yields successful results, everyone should benefit accordingly. Likewise, in the Clinic, students are expected to cooperate by helping each other with client matters and by sharing knowledge generally. There is no grading curve. Thus, if every student performs well, all grades will reflect such performance. Students are evaluated on the following:

• Written communications
• Adherence to Clinic procedure
• Progress of cases
• Client evaluations
• Midterm and a final
• Attendance and participation

Types of Cases Handled:

The Clinic does not handle state taxes. The Clinic only handles tax controversies involving federal income or employment taxes. Case assignments are made by the Clinic Director. Cases coming to the Clinic are most likely in one of the following five stages:

1. Taxpayer has received written correspondence from the IRS.
2. Taxpayer has received a 30-day letter.
3. Taxpayer has received a 90-day letter.
4. Taxpayer has filed a petition with the U.S. Tax Court pursuant to the "small case" procedure and is seeking help with either settlement or litigation.
5. Taxpayer has failed to respond to IRS 30-day or 90-day letters, tax has been assessed, and the matter has been transferred to collections. This type of case will be accepted where there is a substantive tax issue involved or where tax equity dictates it.

Supervision:

Students working in the Low Income Taxpayer Clinic are supervised by a faculty member, who has extensive experience with federal tax controversies. An Administrative Coordinator is employed to assist in the administration needs of all who work in the Clinic.

Registration Information:

Students interested in registering for the Clinic course must have successfully completed ACCT 440.

After registering for the Clinic course, forward the following information to the Clinic Secretary via e-mail – taxclinic@¬csun.edu or stop by the Clinic. Please provide the following information during registration:

• Full name
• Social Security Number
• Anticipated Graduation date
• Phones - Home, Work, Cell
• If employed - Full-Time or Part-time - number of hours
• Preferred e-mail address

This information is necessary to obtain permission for students to practice before the IRS and to secure a CAF number. A CAF number allows students to file Power of Attorney forms in order to represent their clients before the IRS.

Students interested in obtaining more information about the opportunity to work in the Clinic should contact the Clinic Director, or Dr. Efrat, at rafi.efrat@csun.edu