INTERNAL REVENUE SERVICE EXTERNSHIP (EXTN9167)
2 credits.
Prerequisites: Minimum Cumulative 2.80 GPA, Federal Income Taxation.
Co-requisite: Tax Practice and Procedure (Note: Tax Practice and Procedure must be taken in the fall whether the externship is completed in the summer, fall, or spring.)

Students selected for this program are placed with the Internal Revenue Service District Counsel's Office. IRS externs are primarily engaged in tax research and the writing of legal memoranda in the preparation of cases for litigation before the U.S. Tax Court.

Students must attend a lecture on tax research methodology and an informational meeting. Externs are instructed in professional skills, legal writing, tax research, professional responsibility and tax practice and procedure. When possible, the students will accompany the attorneys to U.S. Tax Court. Students are required to produce a minimum of 30 pages of written work and must work a minimum of 180 hours. The program is limited to two students per semester and summer term. Selection of externs for the summer, fall, and spring semesters is made the preceding spring.

A resume and cover letter should be submitted to Professor John Coverdale no later than April 1.
Students must apply in the spring for the summer, fall, and spring externships.

The course is graded on a Pass/D or Fail basis.

NOTE: Four credit maximum for all externships.