Written by Kelundra Smith
A student in the Philip C. Cook Low-Income Taxpayer Clinic at the Georgia State University College of Law has won a victory at tax court.
Law students participate in the Tax Court Calendar Call Program multiple times per year. They consult with clients and speak with the Internal Revenue Service to try to settle a case.
At the calendar call on April 29, third-year law student Casey Tuchscher (J.D. ’19) argued an Earned Income Credit case for a woman with the help of clinic Fellow Emily Yaun (J.D./M.B.A. ’17).
“We did a consultation that resulted in filing an entry of appearance and representing the taxpayer in her Tax Court case,” Yaun said. “We felt the taxpayer had a strong case and needed assistance. There were witnesses involved in the case so it likely couldn’t be continued. I requested the court recognize Casey Tuchscher under the Student Practice Program so that she would be allowed to try the case herself under my supervision.”
The court appearance allowed Tuchscher to practice skills she had learned in the tax clinic for two semesters. The student’s work resulted in a full concession from the IRS in favor of the taxpayer.
“I would only allow one of my best students to work the case,” said Ted Afield, director of the Tax Clinic. “It was a great result for the taxpayer, and a fantastic experience for the student who won her first trial as a law student. It was also particularly gratifying to watch one of my best current students achieve such a great result under the supervision of one of my best former students. It was easily one of the best days I’ve ever had as a law professor.”