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United States Tax Court, 400 Second Street, NW, Washington, DC 20217 Telephone: 202-521-0700
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Requirements for Recognition by the U.S. Tax Court

Tax clinics and pro bono programs provide important advice and assistance to many low-income, otherwise unrepresented taxpayers who have disputes with the Internal Revenue Service. You may view a list of clinics the Court recognizes.

The United States Tax Court includes on its Web site requirements for recognition of academic clinical programs (“U.S. Tax Court Requirements for Academic Clinical Programs”) and nonacademic clinical programs (“U.S. Tax Court Requirements for Nonacademic Clinical Programs”). The Court also includes on its Web site requirements for recognition of pro bono programs ("U.S. Tax Court Requirements for Bar-Related Pro Bono Programs"), and the student practice program sponsored by the Office of Chief Counsel of the Internal Revenue Service (“U.S. Tax Court Requirements for Office of Chief Counsel Student Practice Program”).

Procedures for Programs the Court Currently Recognizes

Every year in January, the Court will contact clinics and pro bono programs currently recognized by the Court to request that, by February 15, the clinic or program director/coordinator send a letter containing the information specified in paragraph 1(e) of the Requirements for Academic Clinical Programs, paragraph 1(f) of the Requirements for Nonacademic Clinical Programs, and paragraph 1(c) of the Requirements for Bar-Related Pro Bono Programs. The Requirements include a sample of the letter the clinics and programs are requested to send to the Court. The Court will acknowledge receipt of the information.

Procedures for Programs the Court Does Not Currently Recognize

The Court invites academic and nonacademic tax clinics and pro bono programs which are not currently recognized to review the Court’s requirements for recognition and to consider seeking recognition at anytime. Those clinics and programs should send a letter containing the information specified in paragraph 1(e) of the Requirements for Academic Clinical Programs, paragraph 1(f) of the Requirements for Nonacademic Clinical Programs, and paragraph 1(c) of the Requirements for Bar-Related Pro Bono Programs, except that academic clinics, nonacademic clinics, and pro bono programs which are not currently recognized by the Court need not provide the information requested in paragraphs 1(e)(8), 1(f)(7), and 1(c)(5) of those Requirements, respectively. The Court will acknowledge receipt of the information.

Please direct any questions concerning the Requirements to Assistant Deputy Counsel Dan Guy on 202-521-3390.

Please contact us with any questions concerning the Requirements.

 
  To contact the Webmaster for technical issues or problems with the Web site, send an e-mail to webmaster@ustaxcourt.gov. For your information, no documents can be filed with the Court at this or any other e-mail address. For all non-technical questions, including procedural, case-related, or general questions about the Court, you must contact the Office of the Clerk of the Court at (202) 521-0700 or by postal mail at U.S. Tax Court, 400 Second Street, N.W., Washington, DC 20217, Attention: Office of the Clerk of the Court.
   
  Last updated: July 30, 2008