Late last fall, East Lansing resident Chris Galey was doing yardwork when he was approached by someone interested in purchasing his house.

Galey knew he had some tax trouble, but he didn't know how bad it was.

That day, Galey found his house was in foreclosure and his financial situation in dire need of help, which he couldn't afford. But it is tax-controversy cases such as this that law students at the MSU-DCL Tax Clinic frequently take on.

The clinic, located in the basement of the Campus Town Mall, 541 E. Grand River Ave., has served a growing number of students and community members since its creation in 2000. The clinic's services are provided by MSU-DCL College of Law students enrolled in the semester-long Tax Clinic class that allows students to learn tax law in the classroom while earning clinical experience under the direction of Professor Michele Halloran.

"Part of our aim is to create well-rounded lawyers, not just in theory but in application," Halloran said. "I treat this like a small law firm. They are expected to know what to do when they come in, and they learn by doing."

While the students provide tax services, the tax clinic is not for everyone. The clinic will prepare tax returns only for taxpayers for whom English is their second language. The clinic also will assist with some tax-controversy cases for low-income taxpayers based on the annual Federal Poverty Guidelines.

As the famous deadline, April 15, draws nearer, Halloran noted that in order to receive a guaranteed on-time filing, all eligible users of the clinic must send in all of their return information by mid-March to give students enough time to prepare refunds and have their work reviewed.

"Students are learning how to do this as they go," Halloran said. "Nothing goes out unless it's perfect."

The contact with people and the hands-on clinical experience that the clinic offers has been invaluable to his education, said Parama Saovabha, a law student who works at the tax clinic. Saovabha, who is pursuing corporate law, said the tax clinic made him focus on a tax concentration as well.

"Some people don't understand and it's very difficult to work with someone who hasn't done taxes before," he said. "It's a good learning experience and it's very rewarding."

With his home successfully saved, Galey was impressed by the efficiency and adeptness of the students at the clinic in handling his tax controversy.

"I feel so grateful and overwhelmed by the whole thing," Galey said. "It went from my house being foreclosed for taxes to my mortgage company taking care of things.

"I've never seen more professionalism or courteousness in my life."