Sales & Use Tax Clinic

Michael Larkin
Professor Michael Larkin

The California State Board of Equalization Tax Appeals Assistance Program Business Taxes

After training by, and under the supervision of, State Board of Equalization attorneys, student’s will staff the Tax Appeals Assistance Program Business Taxes Section, which provides representation, without charge, to members of the public who have qualifying sales and use tax matters pending before the Board. Students will conduct client interviewing and counseling, write legal memorandum and briefs, and may have the opportunity to represent clients/taxpayers at appeals conferences and oral hearings before the Board. The clinic is taught year round. The class can be taken for one or two units. Two units (either taken at the same time or taken at the rate of one unit for two semesters) also completes the pro bono requirement. The class meets on campus every other week, usually on Thursday mornings from 9 a.m. to 12 p.m. Students need not be focusing on tax law to participate. If interested, please send a cover letter and resume to the supervising attorney Michael Larkin

NOTE: Your application materials (i.e., resume and cover letter) must be reviewed before sending them out. Both the Externship Department and Career Development Department are available to conduct those reviews. In addition, if you are interested in earning units for any of these opportunities, please note that a verified Loyola GPA of 2.33 is required for a part-time externship and a GPA of 3.33 is required for a full-time externship.