2/3 Credits (Clinic)
The Tax Clinic may be offered in two different configurations, depending on the semester: Placement Clinics or Clinical Component
When the clinic is offered as a Placement Clinic, it places students at the Appellate Tax Board of the Massachusetts Revenue Department, where they handle tax cases and issues for 10 hours per week. Students assist administrative law judges in deciding disputed tax cases by preparing bench memos and also assist the Board's legal counsel in drafting decisions. In addition, students meet in a weekly class that explores issues raised by their cases, including the administration and enforcement of state and federal tax laws. Students will also gain very practical knowledge in areas of federal and state tax law, which is of particular importance to every practicing attorney. This version of the clinic may only be taken for 3 credits.
When the clinic is offered as a Clinical Component course, a variety of placements are available, including the Appellate Tax Board, but also agencies such as the Department of Revenue, private law firms, and other settings that expose students to tax laws and the practice of tax law. The clinical component version may be taken for 2 credits (10 hours of clinic work per week) or 3 credits (15 hours per week). There is not a weekly class in this version, but rather periodic seminars, usually 4–5 per semester, taught by the course instructor. Students also submit weekly journals in this version. Both versions of this course satisfy the Experiential Education requirement.
“I loved the tax clinic! It confirmed all my thoughts of wanting to do tax law when I become an attorney… I highly recommend the tax clinic to any student that thinks they have an interest in tax law or to any student that wants to have a clinic where they feel like they are needed and beneficial to the process. We were even offered multiple opportunities to attend hearings. I am very grateful for this opportunity.” —From an anonymous student evaluation of the clinic