Tax Clinic Handles Record Number of Returns MSU-DCL’s clinical programs—comprising the Tax Clinic and the Rental Housing Clinic—are approved by the State Bar of Michigan as agencies eligible to receive pro bono contributions from attorneys. The MSU-DCL Tax Clinic has had a banner year processing tax returns and handling controversies with the IRS—all at no cost to its clients. The clinic processed a record number of returns during this year’s tax season, according to Tax Clinic Director and Clinical Professor Michele Halloran. Eight students enrolled at the clinic handled 1,500 returns for more than 500 clients during the January-April season—compared to 382 clients during the entire 2001 calendar year. That translates to 64 clients per student during this tax season alone. Each year, students working under Halloran’s direction prepare returns on behalf of people for whom English is a second language. In addition, the clinic represents low-income taxpayers in controversy with the IRS. Most controversies involve the earned-income credit, the dependent exemption, installment agreements or innocent-spouse relief. An action handled by Michael Brightling, ’02, eliminated a client’s entire liability in a case where the IRS rejected a child as a dependent. Brightling’s actions on behalf of the client deterred the IRS from proceeding to trial. Students typically handle matters from beginning to end, interviewing clients, researching information, preparing files and providing services. Halloran reports no specific profile for her students although, she says, most are enrolled in MSU-DCL’s Tax Concentration. The Tax Clinic depends on donations, grants and contributions from individuals and entities. Last year, the clinic was awarded an $80,000 grant from the IRS to help cover expenses of providing no-cost services. MSU-DCL’s clinical programs—comprising the Tax Clinic and the Rental Housing Clinic—are approved by the State Bar of Michigan as agencies eligible to receive pro bono contributions from attorneys. The State Bar encourages members to provide no-cost legal services or donate to non-profit programs that provide no-cost services. Information about the clinics or about tax-deductible donations to the clinics is available from Michele Halloran or MaryAnn Pierce at 517/336-8088. Vygaudas Usackas MSU-DCL Hosts Lithuanian Ambassador Vygaudas Usackas, Lithuanian ambassador to the United States, visited MSU-DCL in March. During his visit he conducted a European Union class and met with law faculty as well as faculty members from MSU’s International Programs and James Madison College. Usackas holds a law degree and has an extensive political science background. Before assuming his current position in March 2001, he held several positions with Lithuania’s Ministry of Foreign Affairs, served as NATO liaison, and was chief negotiator for the republic’s entry into the European Union. He has published and lectured widely on European Union and NATO matters.