Since its inception in the early 1980s, the Ronald M. Mankoff Tax Clinic at Minnesota Law has helped low-income taxpayers save millions of dollars in tax debt and obtain tax relief. In 2022 alone, the clinic reduced tax liabilities by $1 million.
Tax Clinic director Caleb Smith, assistant dean of clinical education, says while the numbers are impressive, they do not represent everything the clinic does.
“The real impact is the help we provide to everyone who comes through our doors,” he says.
Under the supervision of experienced tax attorneys and with the support of a federal grant and generous donors, student attorneys work directly with clients and the IRS, gaining invaluable experience while delivering critical support to the community. The Tax Clinic oversees more than 100 cases annually, often as a lifeline to individuals struggling to navigate the tax system on their own.
Many of the Tax Clinic’s clients face tax issues that feel overwhelming, especially when the amounts involved are too small to justify hiring a private attorney. Clients come from diverse backgrounds including single mothers, immigrants, retirees, and students. They all share a common need for guidance through what might seem like an overwhelming situation. Some also face other pressing financial challenges, including medical bills and housing insecurity, which can push taxes to the back burner.
“Taxes are usually a symptom of other financial issues, and the letters from the IRS can be really frightening,” Smith says.
Free legal assistance has the power to help clients resolve their tax disputes, alleviate anxiety, and even help them regain control of their finances.
For the students who staff the Tax Clinic, the experience goes far beyond learning tax law. Under Smith’s guidance, student attorneys oversee their own cases. They establish client relationships, interact with the IRS on behalf of their clients, develop management capabilities, and sharpen their problem-solving abilities.
“The clinic gives students massive amounts of confidence,” Smith says. “They learn how to handle real cases, communicate with clients, and navigate complex systems. Those are skills that stay with them throughout their careers.”
The Tax Clinic owes its name to Ronald M. Mankoff ’54, whose initial funding helped establish the Minnesota Law Tax Clinic in 1981. Mankoff passed away in 2023 in Dallas, Texas. He practiced tax law for decades in Dallas, Texas, and argued more than 50 tax cases and appeals, including the landmark Commissioner vs. Tufts decision before the U.S. Supreme Court.
“His generosity sets a tone,” Smith says. “It speaks volumes to have someone stay engaged with the Law School and a program like this. It lets students know that the work they do matters, that their early experiences in law school can shape the kind of lawyer they become.”
For the first time in its history, the Tax Clinic added a full-time clinical fellow, Hannah Stephan ’22, who joined the team in July. Her arrival comes at a critical time, as staffing reductions at the IRS earlier this year could make it more challenging for individuals to resolve tax issues on their own.
“We think we can automate our way out of things, but everyone hates the automated options when calling for help,” Smith says. “Everybody wants a human to fix these things. And with taxes, that’s tenfold. If we make it harder for people to talk to someone at the IRS, our clinics are going to be more needed than ever before.”