Three years ago, Allison Ernst said she would have laughed at the thought of enjoying filing tax returns.

But now, the 2002 MSU-DCL College of Law graduate has earned a one-year fellowship at the MSU-DCL Tax Clinic. In the next year, Ernst will work with low-income taxpayers and international people to understand the U.S. tax system.

"I can safely say working with the tax clinic was the best part of my law school experience," Ernst said. "I always intended to be in public-interest law, to help people with things they can't do for themselves."

Ernst, who graduated last spring, was awarded the clinic's first fellowship after she showed a special interest in the MSU-DCL's Tax Clinic and Rental Housing classes.

The MSU-DCL Tax and Rental Housing clinics are nonprofit businesses that provide low-cost help and housing-dispute legal representation to international students and students with financial need.

The fellowship, funded by independent contributors, will pay Ernst's salary for one year and allow her to help file taxes and help train other students involved in the program.

MaryAnn Pierce, the MSU-DCL director of clinical programs, said the tax clinic filed 1,261 federal, state and local tax returns this year, the majority of which were for students.

MSU-DCL clinical professor and Tax Clinic Director Michele Halloran said Ernst deserves the fellowship because of the dedication she showed during class.

"It is what you've been waiting to do all your life as a law student," Halloran said.

Halloran said tax interpreters need to be very investigative of the Internal Revenue Service.

"The IRS makes mistakes all the time," she said. "Don't always believe agencies of the federal government. They have people of varying degrees of expertise working there who make mistakes."

And with extra time to help funding, Halloran said the tax clinic could reach more people.

"As lawyers, it is part of our code to service the public, to help people," she said.