clinic
Defined in 1 place of the United States Code.
The term “clinic” includes—
(A) a clinical program at an accredited law, business, or accounting school in which students represent low-income taxpayers in controversies arising under this title; and
(B) an organization described in section 501(c) and exempt from tax under section 501(a) which satisfies the requirements of paragraph (1) through representation of taxpayers or referral of taxpayers to qualified representatives.
Source
- 1998–present26 U.S.C. § 7526Internal Revenue Code · Low-income taxpayer clinics · for purposes of this section