Summer 2026 Class Descriptions
Federal Tax Clinic I (LWVL555)
Instructor(s): Richard Carpenter
1-4 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT)
Prerequisite(s): Tax I
This is a hands-on clinical tax course for students who wish to develop tax controversy skills. Students working under the supervision of the Tax Clinic supervising attorney will represent low income taxpayers in resolving their tax disputes with the IRS. Students will learn client interviewing skills, how to interact with IRS personnel, and also how to effectively resolve a client’s federal tax dispute. The clinic class is graded on a 4-tier Pass-Fail basis.
Students interested in working in the clinics for either academic credit or as a volunteer must first fill out and submit the USD Legal Clinics Application for Law Students . Clinic staff will review your application and confirm enrollment.
Federal Tax Clinic II (LWVL556)
Instructor(s): Richard Carpenter
1-4 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT)
Prerequisite(s): Tax I, Federal Tax Clinic I
Federal Tax Clinic II is a hands-on clinical tax course for students who wish to continue refining their tax controversy skills by working on more complex federal tax clinic cases under the supervision of the Tax Clinic supervising attorney. Students will continue representing low income taxpayers in resolving their tax disputes with the IRS. The clinic class is graded on a 4-tier Pass-Fail basis.
Students interested in working in the clinics for either academic credit or as a volunteer must first fill out and submit the USD Legal Clinics Application for Law Students . Clinic staff will review your application and confirm enrollment.