Tax Clinic
Handbook
Handbook
Average number of hours per week, not including class time or Education & Outreach time; includes Weekly Supervision Meetings
What is 14?
The formal recording of a debt on the IRS' books
What is assessment?
What is an installment agreement?
This court hears tax cases before the IRS has made an assessment.
What is the U.S. Tax Court
This form is titled Power of Attorney and Declaration of Representative
What is Form 2848?
Includes whether the client has a meritorious legal claim, and a recommendation as to whether the Clinic should engage the client
What is an intake memo?
Type of assessment reported on a tax return
What is a summary assessment?
The last day on which the IRS can attempt to collect on a tax debt; usually 10 year.
What is the collection statute expiration date (CSED)?
Often referred to as a "90-day letter" or "ticket to tax court"
What is a Notice of Deficiency?
Gives a broad overview of a taxpayer's account with the IRS
What is an account transcript?
All work on cases (not just “billable hours”) must be recorded in this
What is the case work log?
Allows the IRS to make changes to a tax return because of calculation or clerical error
What is a math error assessment?
Allows a taxpayer to make a payment that is lower than what is owed; based on financial ability
What is an offer in compromise (OIC)?
The two courts with post-assessment refund jurisdiction over tax controversies.
What are the U.S. District Courts and the Court of Federal Claims?
Shows the information reported on a taxpayer's tax return, but is not a copy of the return
What is a tax return transcript?
A review of cases, discussion of issues, planning of case strategy and reflecting on these experiences and your growth as a lawyer
What are Weekly Supervision Meetings?
The difference of tax shown on the return and what the IRS believes is the true tax owed
What is a proposed deficiency?
What is currently not collectible (CNC)?
Before the U.S. Tax Court will hear a case, the case must go through this office within the IRS
What is the Independent Office of Appeals (Appeals)?
Collection Information Statement; used to apply for many collection alternatives
What is Form 433?
The Director of the national Low-Income Taxpayer Clinic Program issues this letter allowing students to practice before the IRS.
The last day on which the IRS can make an assessment; generally 3 years
What is the assessment statute expiration date (ASED)?
The seizure of a taxpayer's property by the IRS to satisfy a tax debt
What is a levy?
A Tax Court case where the deficiency is less than $50,000
This form replaces Form 1099-MISC for independent contractors beginning in 2020.
What is Form 1099-NEC?