Students who participate in the Tax and Transactional Law Clinic will gain meaningful and transferrable experience in representing individuals with tax matters and other legal matters that arise throughout the course of the representation. Tax law not only impacts the high income population, but rather it transcends economic status, nationality, race, gender, and age and the students in this clinic will work with clients that have diverse backgrounds and experiences. Students will have the opportunity to negotiate with the Internal Revenue Service and the New York State Department of Taxation and Finance, develop strong working relationships with clients, adversaries and colleagues and work with applicable state and federal ethical rules. Throughout the course of the semester, students will have the opportunity to apply relevant legal theory and doctrine in client interviewing and counseling, communicate effectively with all parties orally and in writing and exercise professional judgment in all stages of representation. The clients in this clinic initially seek representation for federal and state income tax controversies and throughout the course of the representation students will also have the opportunity to assist clients in matters unrelated to the tax controversy such as basic estate planning documents and business related transactions.