Tax Clinic Settles Case Involving $20,000 of Tax Liability After a record-breaking tax season, students, staff and faculty at the MSU-DCL Tax Clinic are enjoying their newest success—a case in which more than $20,000 in tax liability was reduced to $1,000. Third-year student Andrew Muhn, who worked on the case throughout the summer, accumulated information and records documenting the client’s inability to pay multiple years’ worth of back taxes, and proposed an offer in compromise to the Internal Revenue Service. On the basis of doubt as to collectibility, the IRS drastically reduced the amount owed. The client, who had struggled with serious family, drug and psychological problems for much of his adult life, saw the IRS’s decision as a second chance and immediately began making plans to return to school and turn his life around. The case provided multiple benefits as well for Muhn, who plans to practice tax law. “Working on this case was enjoyable as well as educational,” he said. “It gave me hands-on, real-life experience and an opportunity to help someone in need.” The law college runs two clinics—the Tax Clinic and the Rental Housing Clinic—providing no-cost services to low-income clients and clients for whom English is a second language. In addition to serving their clients, the clinics participate in special projects related to their non-profit status. One such project is for the American Bar Association. The Tax Clinic is one of four entities in the country summarizing tax court opinions dealing with issues important to many low-income taxpayers. “The summaries are posted on the ABA website, where MSU-DCL shares credit for them,” said Tax Clinic Director and Professor Michele Halloran. “The project is very visible and is much lauded by the ABA Tax Section.” The website may be viewed at www.abanet.org/tax/groups/lowinc/scases.