University of Minnesota Ronald M. Mankoff Tax Clinic

Our tax clinic does NOT prepare taxes, but here are some tax preparation resources.

Free tax preparation sites and resources How to get your taxes done for free.

What is the IRS's main job?

The Internal Revenue Service (IRS) administers and enforces U.S. federal tax laws.

Thank you to of Minnesota Law School for the article.

As a Result of Tax Clinic's Advocacy, Minnesota DOR Makes Changes That Benefit Low-Income Taxpayers | University of Minnesota Law School Tax time may be less stressful for some low-income Minnesotans who have difficulty paying their tax bills thanks to recent state policy changes resulting the efforts of two students working through Minnesota Law’s Ronald M. Mankoff Tax Clinic.

Under the Student Practice Rule adopted by the Minnesota Supreme Court, our clinic students are permitted to represent clients in actual court and administrative agency proceedings under the supervision of clinic faculty. For more information, please refer to the website.

Minnesota Law Clinics | University of Minnesota Law School Real Cases. Real Clients. Real Impact. For more than 100 years, the University of Minnesota Law School has offered students the opportunity to earn a first-rate clinical education working on real cases with real clients.

Do you qualify?

If you have a letter from the IRS or have an active controversy with the IRS, we may be able to assist you. Please note that under the terms of our federal grant we generally cannot provide full representation (but may be able to provide a consultation) for individuals and families that are over 250% of the federal poverty line.

Professor Caleb Smith oversees the Ronald M. Mankoff Tax Clinic as faculty director. He has more than a decade of experience working on low-income taxpayer issues.

Our clinic students do not generally prepare tax returns unless it is required to resolve the controversy in a case.

Did you know that Federal tax returns were not always due April 15? In 1913, March 1 was the big day; in 1918 it was moved to March 15; and finally in 1954 the current Tax Day was established.

Our clinic students participate in a clinic seminar during the fall semester, which provides training in clinic office procedures, lawyering skills and professional responsibility with an emphasis on those relevant to tax practice, and tax procedure and law relevant to representing low-income taxpayers. Guest speakers from the IRS, MN Department of Revenue and practicing bar provide useful information about the practice of tax law.

Why was I notified by the IRS?
The IRS sends notices and letters for the following reasons:

You have a balance due
You are due a larger or smaller refund
We have a question about your tax return
We need to verify your identity
We need additional information
We changed your return
We need to notify you of delays in processing your return

Our clinic is grounded in the development of practical skills necessary to effectively represent low-income taxpayers who have a tax controversy.

Tax cases generally include audits of tax returns, filing and trying cases in Tax Court and Federal District Court, and bringing taxpayers into collection compliance.

University of Minnesota Ronald M. Mankoff Tax Clinic updated their website address.