TA 306B

Pro Bono Tax Clinic: Sales & Use Tax

1-3 Unit(s)

The Sales and Use Tax Clinic is a hands-on clinic where students will gain real world experience, allowing them to apply what they are learning in the classroom to actual client cases. Under the supervision of an attorney, students will represent clients who are appealing Sales and Use Tax assessments issued by the Board of Equalization (BOE). Students will have the opportunity to gain practical legal skills including: client interview and counseling, gathering evidence, preparing legal briefs, performing case strategy, as well as negotiating with auditors and settlement attorneys from the BOE. 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 a court trial). And although the cases involve tax issues, students do not need to be focused on tax law to participate. This course is graded credit/no credit. Program Director approval is required for all students seeking to register.

Cross-listed with and equivalent to the following course. (Note: no academic credit is awarded for retaking equivalent course.): LLM 306B.