Through Harvard Law School’s Federal Tax Clinic, students have the unique opportunity represent low-income taxpayers in disputes with the IRS, both before the IRS and in federal court. Working individually and in teams, they represent taxpayers involving examinations, administrative appeals collection matters, and cases before the United States Tax Court and federal district courts.
In this video, we follow Adeyemi “Yemi” Adediran ’21, a second year student in the Clinic, as he prepares to argue an appeal on behalf of a military veteran with PTSD in the United States Court of Appeals for the 7th Circuit, in Chicago. The veteran’s appeal to the Seventh Circuit centered on his eligibility for innocent spouse relief under the Internal Revenue Code. Over a three year period, the veteran’s wife embezzled $500K from the Appleton, Wisconsin Blood Bank—where she worked as a bookkeeper. She was arrested and sentenced to jail, but because the couple filed taxes jointly and embezzled money is taxable, they were both legally responsible for back taxes on the money.
As an important part of his preparation, Adediran participated in a mooting session before a panel of “judges” including Keith Fogg, clinical professor and director of the Federal Tax Clinic, and Clinical Professor Daniel Nagin, vice dean for experiential and clinical education and faculty director of the WilmerHale Legal Services Center at Harvard Law School (LSC), of which the Tax Clinic is a part.
You can read more about the Federal Tax Clinic and other LSC clinics and services at legalservicescenter.org.
This post was published by Harvard Law Today on November 14, 2019.