The Federal Tax Clinic represents individuals in disputes with the IRS. Students interview and counsel clients who could not otherwise afford representation or who have cases going to trial under the small tax case procedures in the U.S. Tax Court. Students represent clients at audits, negotiate with IRS Appeals, and actually litigate cases in the U.S. Tax Court. Principal educational goals include developing familiarity with tax rules and procedures and ethical considerations in tax practice. Students develop skills in interviewing, counseling and negotiation through simulation exercises and then use these skills in their cases. Students argue a mock motion and participate in a mock Tax Court trial. Federal Income Tax is a pre-requisite. Preference will be given to students who have taken an additional tax course or who have otherwise demonstrated an interest in tax.