William and Mary Law School

Federal Tax Clinic

This clinic consists of two components: a seminar about federal tax practice and procedure and a practicum in which students assist in the representation of low income Virginia taxpayers before the IRS and in U.S. Tax Court cases. The seminar includes a detailed and systematic exploration of federal tax practice. Students are instructed in interview techniques, client relations, case evaluation, settlement, negotiation, and trial techniques and strategies. Ethical issues are also explored. Third-Year Practice is required.

Quotations from Federal Tax Clinic students:

"I feel more comfortable with federal income tax issues, in general. I also believe that ‘learning by doing’ helped me reiterate the skills that I learned."

"I was able to get more real hands on experience with day to day legal work. Also the satisfaction of helping pro-bono clients is so great that I want to continue making it a part of my practice post-law school."

"I really liked the practical instruction in tax controversy work. The book was very good, and Professor Bell did a great job teaching it and applying it to our own cases and his wealth of experience."

"I enjoyed the experience of working with actual clients and interacting directly with the IRS. It was interesting to get a sense of the dynamics of interacting with all sides of a process rather than focusing solely on the intellectual challenge of a particular case/issue."