The State Income Tax Clinic at Loyola is part of the remote operation of the state-run tax appeals assistance program (TAAP), housed currently at the Taxpayers’ Rights Advocates Office at the Franchise Tax Board. TAAP has been in existence since 2006, offering free legal assistance to qualified taxpayers appealing an FTB action before the California Office of Tax Appeals (OTA) while also providing participating students a unique opportunity to practice all essential lawyering skills.
Key program features and benefits include the following:
- Full lawyering Role for Students: In our program, you, the students, are assigned your very own clients and very own cases. You will be the face of the client representation, responsible for all aspects of your assigned cases. You will manage the electronic case files, case calendar and all deadlines, interview and communicate with your own clients, conduct factual research and evidence collection, negotiate with opposing counsels to resolve the case, provide guidance and counseling to your clients, write advice letters to clients, and write and submit appeal briefs to the court, and may have the opportunity to represent your client at an oral hearing before the OTA.
- Flexible Virtual Class Time & Work Time: Another feature is we are very flexible. We operate exclusively remotely. Other than a weekly 3-hour case work meeting online on Thursdays 9:00am – 12:00pm, you mostly work on your own cases outside the group meeting time, at the convenience of your own schedule and your own location, but with the ongoing support of a readily available supervising attorney, an extern buddy, and a small group of peers. Even on the class schedule, there are flexible makeup options the same week.
- No Prerequisites for Admission & Equal Benefit for Students with no tax interest: the tax clinic is not just for students who are interested in tax law or had prior tax law knowledge or experience. We have no prerequisites. Anyone above 1L is welcome to join. In fact, more students in our program are here just to get some well-rounded experience in all aspects of lawyering skills - client communication, written and oral advocacy, negotiation, legal research, and evidence gathering. All these skills are readily transferrable to other legal settings and even to other life situations. Many students also use our program as a path-finding opportunity to plan their future career.
The class is for two units, which also completes the pro bono requirement. More units can be allowed with school approval. If interested, please send a cover letter and resume to ftbtaap@ftb.ca.gov.