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Michele L. Halloran

Michele L. Halloran
[Hi-Res Photo]
Clinical Professor of Law & Director of Clinical Programs
104 Clinic
610 Abbot Rd.
East Lansing, MI 48823

Before coming to MSU College of Law, Professor Halloran was a partner at the law firm of Howard and Howard for nine years. She has served as an administrative law judge for the Michigan Tax Tribunal; a law clerk to the Honorable Mary S. Coleman, former chief justice of the Michigan Supreme Court; a prehearing attorney for the Michigan Court of Appeals; and a law clerk for the State Board of Tax Appeals. Currently, she serves as president of the newly-formed Michigan Women's Tax Association. Professor Halloran administers all aspects of the Law College's clinical programs as their director. As director of the MSU Law Tax Clinic, she is responsible for the general operations and management of the clinic, which serves low-income clients and taxpayers for whom English is a second language, and provides MSU Law students with experience practicing tax law.

J.D., cum laude, Thomas M. Cooley Law School, 1979; B.A., summa cum laude, LeMoyne College, 1973

  • Tax Clinic I
    (Formerly DCL 476) Students enrolled in Tax Clinic I become “client ready” by representing clients with respect to a broad range of federal, state, and local tax controversies. Students advocate for their clients by working through a variety of administrative determinations, as well as by routinely participating in collection due process and Appeals hearings before the Internal Revenue Service and informal conferences before the Michigan Department of Treasury. In addition, they litigate cases in the United States Tax Court, the Michigan Tax Tribunal, the United States District Courts, the Sixth Circuit Court of Appeals, and Michigan appellate courts. Students also counsel ESL taxpayers about their rights and responsibilities under the Internal Revenue Code, and engage in numerous outreaches designed to educate the public about tax issues and requirements. All work takes place under the guidance and close supervision of experienced clinical faculty. Class sessions focus not only on substantive tax issues, but also on professional development, ethical considerations, policy matters, and client and case management. Students must work a minimum of 196 hours – in addition to class time – during the semester, and are expected to participate in a one-day orientation scheduled before the beginning of the semester.
  • Tax Clinic II
    (Formerly DCL 515) Tax Clinic II is a continuing opportunity to students who have successfully completed coursework in Tax Clinic I to enable them to further refine their skills in counseling and representing clients, to take on more complex assignments, and to assist in mentoring Tax Clinic I students. Students must work a minimum of 196 hours during the semester.

Michigan; Federal District Court (Eastern and Western Districts, Michigan); United States Tax Court

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