Pro Bono Tax Clinic


The Pro Bono Tax Clinic provides students with the opportunity to assist low-income individuals in certain tax disputes before the California Board of Equalization ("BOE"). Under the direct supervision of a BOE attorney, the students provide legal assistance with claims involving Renter's Assistance Credits, California Residency issues, and Head of Household status, among other issues. The students meet regularly with a BOE attorney who instructs them about the relevant law and assists them in the development of their clients' factual and legal arguments. The students draft procedural letters, legal memoranda and briefs that are submitted to the BOE. Students may also have the opportunity to argue the client's case at a BOE hearing.
All GGU JD's and LLM Tax students are eligible to participate in the Pro Bono Tax Clinic. There is no prerequisite for this course, although Federal Income Tax or Characterization of Income & Expenditures is recommended. Students can earn up to a maximum of 2 units for participation in the Clinic. All units can transfer to the LLM Tax degree.