Assistant Professor of Practice; Director of Low Income Taxpayer Clinic; Director of Tax LL.M.
The Low Income Taxpayer Clinic (LITC) provides students with the opportunity to develop real-life lawyering skills working as “student attorneys” under faculty supervision on tax-related legal issues. Students will assist low-income taxpayers in disputes with the Internal Revenue Service (IRS), including possible appearances before the US Tax Court.
The LITC students’ primary experience will be to work under the Tax Court’s student practice rule and perform, or directly assist other lawyers performing, the tasks of competently assisting low-income taxpayer clients. The clinic provides intensive experiences with interviewing and counseling clients and negotiating with the IRS. Students will also be exposed to the legal and ethical problems that attorneys face in practice.
The LITC is directed by Sarah Narkiewicz. Sarah practiced as a tax attorney at The Stolar Partnership and Husch Blackwell prior to coming to Washington University in 2004. She helped found the Low Income Taxpayer Clinic in 2014. She currently serves as an Assistant Professor of Practice. In addition to directing the LITC she also directs the Tax LL.M. Program.
The LITC is also assisted by Dan Kempland, supervising attorney.
Typical Student Activities
Students in the clinic will use and develop the following lawyering skills:
- Legal analysis and reasoning
- Legal research
- Factual investigation
- Client interviewing and counseling
- Oral and written communication
- Organization and management of legal work
- Recognizing and resolving ethical dilemmas.