16. High-Level
Service Learning for Graduate Tax Programs
Presenters: Mark R. Nixon, Bentley College
William Wiggings, Bentley College
Description: This poster
session focuses on how to provide a meaningful service learning experience for
Master of Taxation (MST) students. Until now, the best exposure to the
"real world" tax problems a graduate taxation program could provide
for their MST students was to require/encourage a tax internship or
participation in VITA. Now there is an opportunity to have MST students
participate in Low-Income Taxpayer Clinics (LITC). These LITCs operate in much
the same manner as pro bono law clinics established at nearly every law school
in the country.
The purpose of an LITC is not to
have students prepare tax returns, but rather to have students represent
clients who have controversies with the IRS. The controversy representation
will generally be wide-ranging and will require qualified faculty supervision.
This is a high-level service learning that is directly connected to classroom
education. One of the best aspects of developing an LITC is that Congress will
provide up to $100,000 per year to support an LITC at a business school.
At Bentley College we have operated
an LITC for four years. We are pleased to discuss grant application, start-up,
and operational issues with other graduate tax programs.
