This is a clinic in which students and clinic faculty represent low-income taxpayers at various stages of tax controversies with the Internal Revenue Service (IRS) and the Connecticut Department of Revenue Services (DRS). Students handle all phases of client representation, including: interviewing and counseling, fact investigation, advocating before IRS and DRS auditors, negotiating with the appeals and collections divisions of those agencies, and conducting trials before the United States Tax Court. Classroom seminars use actual clinic cases and other materials to explore the tactical, ethical, and substantive and procedural law problems faced by legal practitioners. Students also participate, in addition to weekly seminars, in regular tutorial meetings to discuss casework. Casework requires a significant time commitment, generally 10-15 hours per week. Open to second and third year students. Credits will be allocated as follows: 2 credits seminar (LAW 7626) and 4 credits fieldwork (LAW 7642). All credits are awarded on a graded basis.