Appellate Tax Clinic

Students participating in this clinic learn the art of writing briefs as amicus curiae, or friend of the court, in cases which are related to tax law and/or tax administration. To the extent permitted by the briefing schedules in pending cases, students author amicus briefs that are filed in cases pending before the U.S. Supreme Court, the Federal Courts of Appeal, the U.S. Tax Court, the California Office of Tax Appeals and/or the California Appellate Courts. Students will also be taught the various procedural rules which govern appeals of tax cases under both federal and California law.