AEM 4875

Low-Income Taxpayer Law & Accounting Practicum

Course Description

Course information provided by the 2025-2026 Catalog.

This is a one-semester experiential course where students learn about low-income taxpayer issues as well as prepare individual income tax returns and offer tax advice for low-income taxpayers in the Tompkins County community. In addition to providing a valuable service to the community, students develop their professional skills and client service skills as well as proficiency with a professional tax preparation software product and a deeper understanding of technical tax issues.

Prerequisites AEM 2210 or AEM 2225 or equivalent or permission of instructor.

Exploratory Studies (CU-CEL)

Last 4 Terms Offered 2025SP, 2024SP

Learning Outcomes

• Connect and extend knowledge from prior courses and/or training to provide excellent tax law and tax accounting services to low-income taxpayers in the Tompkins County community.
• Explain complex tax issues in an understandable way to clients.
• Identify and carry out distinct roles in an inter-professional standard, reflect on personal progress, and identify lessons for future work.
• Establish personal learning goals considering relevant professional standards, reflect on personal progress, and identify lessons for future work.
• Elicit community partner and client experience in working with the clinic. Analyze success in meeting their goals.
• Examine differences, seek to acquire cultural knowledge as appropriate, and practice appropriate interaction with community partners and clients.

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