Helping Florida filers, UF law students serve the public in the Low-Income Taxpayer Clinic
More than 60 taxpayers statewide have obtained $30,000 in refunds in the last two years, thanks to help from law students in the University of Florida’s Low-Income Taxpayer Clinic.
One of only eight of its kind in the state, and the only one at a law school, the clinic — part of UF’s Levin College of Law — allows law students to work directly with Florida filers. The clinic provides educational presentations to low-income individuals and people who speak English as a second language. Law students represent taxpayers with various issues, such as earned income tax credit audits, refund claims, and collections matters.
Gaining hands-on experience with tax law and pro bono work, as well as interacting with the public through the clinic, has been invaluable for UF law students.
“This experience inspired me to take my pro bono time seriously; I will continue to focus on it in my career in at least some capacity every year,” said Zachary Torres, a UF law student in the LL.M./S.J.D. program who plans to work at Weil, Gotshal & Manges LLP in Miami. “Civic duty isn’t something that goes away once we leave law school, and I’ll make sure to offer my services to clinics like UF Law in the future.”
Since the clinic — directed by Derek Wheeler, J.D., a legal skills professor — launched in the summer of 2022, it has reduced taxpayer liabilities by more than $200,000. The clinic participates in the American Bar Association’s Virtual Settlement Week each semester, assisting taxpayers in settling their tax court cases.
Students in the clinic also help the community by presenting information to taxpayers at the local library, Santa Fe College, and the Peaceful Paths domestic abuse network. The clinic partners with the United Way of North Central Florida to ensure that any taxpayers who utilize Volunteer Income Tax Assistance preparation services have access to tax assistance if a controversy arises.
“Clients have needed a guiding hand to deal with the IRS and that’s what we have tried to offer every time,” Torres said. “The clinic space made me feel like I was part of a law firm doing so many different things, and it was a wonderful experience.”
Ryan Cook, a 2022 UF Levin College of Law graduate, said that helping filers navigate paperwork — and offering guidance regarding complicated IRS codes and regulations — was especially rewarding. Cook now works at a regional law firm in Central Florida and has applied what he learned in UF’s clinic to his current job.
“UF Law is the only law school in Florida that offers practical tax experience as part of its curriculum. Legal practice in any area is very different from legal education, so any opportunity to gain practical experience is invaluable,” Cook said. “This is especially true for students interested in tax, as practice before the IRS is an especially unique and complex area.”