Federal Tax Clinic Practice For Accounting Students.
本文介绍了北德克萨斯州立大学首个获IRS批准的联邦税务诊所，供会计研究生代表纳税人处理审计和上诉，为其他会计系开设类似项目提供参考。
Abstract The graduate accounting program at North Texas State University (NTSU) is the first in the nation approved for a Federal Tax Clinic by the Internal Revenue Service (IRS). Accounting students enrolled in the NTSU Federal Tax Clinic have permission of the National Office of the IRS to represent taxpayers at audit and appeals levels. The program at North Texas State is indicative of the IRS' changing policy towards clinical tax practice. Previously confined to selected law schools, clinical programs in tax are now possible for accounting departments offering a graduate specialization in taxation. Since such offerings are on the upswing [Broden and Lubell, 1979], the procedures followed by North Texas State University in its Tax Clinic should be of immediate interest to faculty of other accounting departments. This article discusses the composition of the North Texas State University Federal Tax Clinic and delineates the operating procedures followed by its students subsequent to contact by taxpayers.