Become a Participating Clinic or Pro Bono Program
About These Programs
The U.S. Tax Court welcomes participation from tax clinics and Bar sponsored calendar call programs (collectively, called clinics) that provide free legal assistance to low-income taxpayers and others with IRS disputes. Participating clinics operate independently from both the IRS and the Tax Court. The Tax Court does not endorse or rank individual clinics but includes approved clinic information in materials sent to self-represented taxpayers.
Law School Clinics
Law school clinics must meet the requirements outlined in U.S. Tax Court Requirements for Academic Clinics (Law School).
Current Participants:
Annual certification letters must be submitted to the Chief Judge by February 15. Include all information specified in Section 1(e) of the Requirements for Academic Clinics (Law School). The Court will send a reminder in January and confirm receipt of your submission.
New Applicants:
Submit a letter containing the information from Section 1(e) of the Requirements for Academic Clinics (Law School), excluding Section 1(e)(6). The Court welcomes applications year-round and will confirm receipt of your submission.
Non-Law School Academic Clinics
College-based clinics that are not law schools must follow the U.S. Tax Court Requirements for Academic Clinics (Non Law School).
Current Participants:
Annual certification letters must be submitted to the Chief Judge by February 15. Include all information specified in Section 1(e) of the Requirements for Academic Clinics (Non Law School). The Court will send a reminder in January and confirm receipt of your submission.
New Applicants:
Submit a letter containing the information from Section 1(e) of the Requirements for Academic Clinics (Non Law School), excluding Section 1(e)(6). The Court welcomes applications year-round and will confirm receipt of your submission.
Nonacademic Clinics
Clinics not affiliated with educational institutions must comply with U.S. Tax Court Requirements for Nonacademic Clinics.
Current Participants:
Annual certification letters must be submitted to the Chief Judge by February 15. Include all information specified in Section 1(g) of the Requirements for Nonacademic Clinics. The Court will send a reminder in January and confirm receipt of your submission.
New Applicants:
Submit a letter containing the information from Section 1(g) of the Requirements for Nonacademic Clinics, excluding Section 1(g)(5). The Court welcomes applications year-round and will confirm receipt of your submission.
Bar Sponsored Calendar Call Programs
These programs must adhere to U.S. Tax Court Requirements for Bar Sponsored Calendar Call Programs.
Current Participants:
Annual certification letters must be submitted to the Chief Judge by February 15. Include all information specified in Section 1(c) of the Requirements for Bar Sponsored Calendar Call Programs. The Court will send a reminder in January and confirm receipt of your submission.
New Applicants:
Submit a letter containing the information from Section 1(c) of the Requirements for Bar Sponsored Calendar Call Programs, excluding Section 1(c)(6). The Court welcomes applications year-round and will confirm receipt of your submission.
IRS Office of Chief Counsel Student Practice Program
This program is administered by the IRS and follows U.S. Tax Court Requirements for Office of Chief Counsel Student Practice Program.
Questions? If you have questions about the program or requirements, please contact us or call 202-521-3366.