Loyola University Chicago

School of Law

Federal Tax Clinic Client Process

When you call, basic information is taken down to see if you meet the Clinic's requirements.

When a taxpayer contacts the Clinic, the taxpayer is first interviewed over the phone to determine if his or her case meets the requirements of the Clinic.

If the taxpayer's situation meets these requirements, the taxpayer is called in for a formal interview with the Student Representative. If the case is complex or controversial, the Director may attend the interview. During the interview, the student representative discovers the facts in order to make a recommendation to the Director whether to accept the taxpayer as a client. If the Director determines that the nature of the taxpayer's tax problem is appropriate for the Clinic to consider, that the taxpayer satisfies the "taxpayer eligibility guidelines", and that the taxpayer is committed to assisting the Clinic in resolving his case, the Director formally accepts the taxpayer as a client of the Clinic by executing a Client Agreement.

The student representative begins serving the client by obtaining a Power of Attorney, Form 2848, from the client authorizing the student and the Director to represent the taxpayer in front of the Internal Revenue Service. The student representative will review the facts of the case, identify evidence needed, assist the client to obtain the evidence, research the law, apply the facts to the law, obtain tax transcripts from the Internal Revenue Service, and establish a plan for the taxpayer to resolve his or her tax dispute. This usually involves communicating with representatives of the Internal Revenue Service by telephone, by mail, by fax and in person.

With the client's consent, the student representative works with the Internal Revenue Service to resolve the dispute from the beginning to the end of the case. If the case cannot be resolved within the semester by the student representative assigned to the case, the case will be transferred to a new student representative the following semester.

During times when there are no classes, the Director of the Clinic assumes complete responsibility for the client's case activity.