A graduate tax student may receive academic credit for uncompensated legal work in an externship if the student works for a state or federal judge, a government agency, a non- profit organization, or a for-profit entity. The Director of Externships must approve any placement, determining that the desired placement will involve the type and nature of work worthy of academic credit and appropriate attorney supervision of the work. In addition, in consultation with the Academic Director of the Tax Program, the Director of Externships shall determine that the type and nature of work is sufficiently focused on tax law to merit academic credit towards the completion of the Graduate Tax Program. A graduate tax student may not receive externship credit if he or she receives any financial compensation for the work.
During an externship placement a graduate tax student must complete all course requirements including, but not limited to, timesheets and contemporaneous, faculty-guided reflection work. A graduate tax student desiring to receive academic credit for an externship must fill out an application form and receive approval to enroll in an externship course prior to registering for such a course.