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Legal Internship

Business Woman Smiling

CTLP interns participate in all aspects of representing clients in tax controversy issues.  Specifically, interns conduct intake, perform follow-up interviews, advise clients (mostly by telephone, with occasional walk-ins and in-person appointments), and represent clients before the IRS via telephone and correspondence.  In the course of such representation, interns draft documents such as refund claims, requests for audit reconsideration, financial information statements and letters supporting proposed payment alternatives, applications and letters supporting requests for innocent spouse relief, appeal letters, and U.S. Tax Court pleadings. 

Interns will also be involved in conducting legal research as well as preparing materials for representation of clients before the Virginia Department of Taxation.   As well, interns may participate in outreach activities to various constituencies and attend U.S. Tax Court calendar calls when the court is in session in Richmond, VA.  Interns may also attend CLE or other training provided to members of CTLP’s Pro Bono Panel.

Testimonials from our Interns

"My internship at CTLP was a very rewarding experience. We worked on a wide range of cases, from helping incarcerated people obtain their missing stimulus payments, to assisting on audit and Offer in Compromise cases. I had taken one tax course but had not considered tax law in more detail before, and exposure to a wide range of cases made me realize how tax law touches on many other areas of law. The most interesting insight I had was observing how much outreach and education CTLP does in order to reach low-income taxpayers. We had the chance to help with outreach at the Multicultural Festival, and Gladys was always willing to share her outreach work with the Hispanic community as well. Even in the incarcerated people cases I worked on, I observed how word of mouth helped spread news of the help CTLP could provide. The CTLP attorneys definitely ensured that interns get to see all aspects of working at a legal aid nonprofit. They are incredible at what they do and very responsive to any questions that arise.


All in all, it was a fantastic summer and internship experience, I know I will draw on my experiences here repeatedly in the future. Thank you so much to the entire CTLP crew!"


- Y. Kim

Summer Intern 2023

University of Virginia School of Law

"My summer internship with CTLP provided me with a host of invaluable experiences and skills that I will carry throughout my legal career. I learned about the types of tax issues faced by low income taxpayers and how those issues are handled before the IRS and the Virginia Department of Taxation. My time at CTLP has also provided me with a significant amount of practical experience by enabling me to independently manage a caseload and interact directly with clients while simultaneously receiving guidance from the incredible staff here. Nancy and Kim were always open for a question or discussion about a client, which was a major help when one of my cases posed a new or abnormally complex issue. The networking luncheons organized by Nancy were also a great way to connect with various tax practitioners in the Richmond area. I would highly recommend any law student with an interest in tax law and/or public interest to intern with CTLP!"

- B. Biggs

Summer Intern 2023

University of Richmond School of Law

"Working at CTLP has been my most rewarding experience in law school. David and Nancy are a fantastic team, always ready to answer questions and help guide while simultaneously allowing me to grow and learn how to approach client’s issues and balance their needs.  Most importantly my time at CTLP gave me the opportunity to work with clients in need and help them toward resolving tax issues that have been burdening them. Working at CTLP is the easiest decision I would make over and over again!"

- A. Christensen

Spring Intern 2022

University of Richmond School of Law

"I interned at CTLP in the summer of 2021, before I went into my final year of law school. This internship offered an unparalleled chance to gain experience with direct client contact, and really fostered a sense of independence in handling cases, though the talented CTLP staff attorneys were always very responsive whenever I ran into questions or concerns. It was a rewarding experience getting to build those relationships with clients as I communicated with them about their tax issues, and it  prepared me well for my 3L experience in Washington and Lee's academic tax clinic.  CTLP helped me to build a strong foundation in the type of income tax issues low-income taxpayers face, and in tax law more generally. I'm thankful for that base of knowledge and skills, as I know it will serve me well in my career as a tax attorney after graduation. Beyond practical skills, it was also humbling to see the passion and dedication with which the CTLP staff attorneys approach their work. CTLP's focus on helping low-income taxpayers directly, and on advocating for broader change, inspired me, and as a result, I know I will continue to seek out pro-bono opportunities to serving low-income taxpayers throughout my future career."

- K. Gallagher

Summer Intern 2021

Washington & Lee University School of Law

Check out Katie's spotlight at the Washington & Lee University School of Law website.

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