Students working together in the lrc

Federal Tax Clinic​

Yes

The Federal Tax Clinic is taking new cases.

The USD Law Federal Tax Clinic represents lower-income taxpayers who have disputes with the Internal Revenue Service in matters including audits, earned income tax credits, and more. Unfortunately, the Federal Tax Clinic cannot assist community members with tax issues not listed below.

2025 Federal Tax Clinic Award Winner

Javier Partida

Javier Partida received the Federal Tax Clinic award from Professor Richard Carpenter.

Working at the Federal Tax Clinic as a Student

Students enrolled in the Federal Tax Clinic advocate on behalf of low-income taxpayers who have on-going disputes with the Internal Revenue Service. During the semester, the student will conduct client interviews, identify the federal tax issue(s) in dispute, determine the best course of action to resolve those tax issues, review client tax documentation, conduct federal tax research, review the Internal Revenue Code, contact IRS personnel and represent our clients in negotiations with the IRS - all under the supervision of Professor Richard Carpenter.

Prerequisites

  • Tax I is a required prerequisite or concurrent class for students.