Southern Methodist University School of Law has been operating a Federal Tax Clinic since January 1977. In order to give law students valuable experience of handling actual tax cases, the Tax Clinic offers free representation to taxpayers who are involved with IRS audits, appeals, and collection matters and who meet the qualifications for being accepted as a client of the Tax Clinic. In some cases the Tax Clinic represents taxpayers before the United States Tax Court. The Tax Clinic can help taxpayers in negotiation and resolution of contested matters with the IRS. In order to determine whether a taxpayer qualifies for representation by the Tax Clinic, a free one hour consultation is offered to prospective clients. Clients are accepted only after the student attorney, who conducts the interview, and the Tax Clinic Director review the results of the initial interview to determine the suitability of the client. Representation may be offered to those taxpayers who cannot otherwise afford representation and to taxpayers in cases where the fee which would normally be charged by a tax practitioner could be expected to equal or exceed the amount of tax in controversy.

Each semester 10 to 15 SMU law students represent individuals and corporations who have disputes with the IRS. The Tax Clinic is staffed by law students who are trained in tax law and supervised by Larry Jones, a full time practicing tax attorney and Director of the Tax Clinic. Students participating in the program are competently representing taxpayers and are diligently seeking to resolve their issues. Cases are accepted only when the proposed adjustments by the IRS are susceptible to further factual development or legal argument. The Tax Clinic not only gives students significant attorney/client experience, it also fulfills the need of taxpayers–who would otherwise be unrepresented–to free and competent legal representation.

The Tax Clinic receives referrals from various sources including the IRS, attorneys, and accountants. The Tax Clinic is open weekdays from 8:30 a.m. to 5:00 p.m., and is located on the first floor of Storey Hall on the SMU campus at 3315 Daniel, Dallas, Texas. Law Students will be available on Monday, Wednesday, and Friday from 10 a.m. to 12 p.m. to schedule appointments. To speak with a law student during this time call 214-768-2868 to schedule an appointment. At all other times prospective clients should call (214) 768-2562 for further information or to schedule an appointment.