Summer 2024 Class Descriptions
State Income Tax Clinic I (LWVL560)
Instructor(s): Mengjun He
1-4 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT)
This tax litigation clinic, also known as the "Tax Appeals Assistance Program (TAAP) - Franchise and Income Tax”, is a joint effort between the USD Legal Clinics and the Taxpayer Rights Advocate Office at the Franchise Tax Board (FTB). Under supervision of an attorney from the FTB’s Taxpayer Rights Advocate Office, students assist taxpayers with state income tax appeals before the Office of Tax Appeals (OTA) against FTB. Students receive legal practice and skills training, including identifying legal issues, conducting tax research, communicating with clients, gathering and identifying evidence, drafting legal briefs, and representing clients/taxpayers in negotiations with the FTB and at oral hearings before OTA.
Note:
This course is being taught remotely for the Summer session.
State Income Tax Clinic II (LWVL561)
Instructor(s): Mengjun He
1-4 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT)
Clinic II interns refine their skills, working on complex cases and cases already begun as Clinic I interns. Students may mentor first time clinic participants, serve as lead attorney on cases, and have additional opportunities to appear in court or administrative proceedings. Supervising attorneys/adjunct professors provide individualized coaching, based on the Clinic II interns needs and interests. Prerequisite: Successful completion of Clinic I in the same clinic.
Note:
This course is being taught remotely for the Summer session.
State Sales & Use Tax Clinic I (LWVL562)
Instructor(s): Staff
1-4 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT)
This clinic is a joint effort between USD Legal Clinics and the California State Board of Equalization (BOE). Under the supervision of an attorney from the BOE's Taxpayers' Rights Advocate Office, students will represent clients who are appealing California Sales and Use Tax determinations (tax bills). Students will have the opportunity to gain practical legal skills including client interview and counseling, evidence gathering, preparing legal briefs, and actual negotiation with auditors and attorneys. Furthermore, when necessary, students will have the opportunity to represent clients in a litigation setting at Appeals Conferences (informal hearings) and Oral Hearings (similar to court trials).
Note:
This course is being taught remotely for the Summer session.
State Sales & Use Tax Clinic II (LWGC563)
Instructor(s): Staff
1-4 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT)
Clinic II interns refine their skills, working on complex cases and cases already begun as Clinic I interns. Students may mentor first time clinic participants, serve as lead attorney on cases, and have additional opportunities to appear in court or administrative proceedings. Supervising attorneys/adjunct professors provide individualized coaching, based on the Clinic II interns needs and interests. Prerequisite: Successful completion of Clinic I in the same clinic. The clinic is graded on a 4-tier Pass-Fail basis.
Note:
This course is being taught remotely for the Summer session.