TAX CLINICRetainer AgreementSupervising Attorney’s Signature: Date: /20111 TAX CLINIC RETAINER AGREEMENT FOR PARTICIPANTS IN THE MICHIGAN STATE UNIVERSITY AMERICAN-SINO TURFGRASS EDUCATION PROGRAM ("Client") residing at ___________________________________, and the Michigan State University College of Law ("MSU Law ") Tax Clinic, 610 Abbot Road, East Lansing, MI 48823-3369 (517-336-8088), agree to the following: • Client retains the Tax Clinic and authorizes its tax clinicians and supervising attorney(s) to represent Client in the following matter(s): Counseling regarding rights/responsibilities under the Internal Revenue Code for an English-as-a-second-language taxpayer, and as an ancillary part of the counseling, preparation of federal/state/local tax returns for tax year 2011. • Client understands that all aspects of the client’s matter are handled by tax clinicians under a Michigan Court Rule [MCR 8.120] authorizing representation by law students enrolled in the Tax Clinic at MSU. The tax clinicians and supervising attorney(s) provide legal services as part of the clinical educational program offered by MSU Law. Several different residents or the Tax Clinic Director may be assigned to work on Client's case at various times. • Tax returns will be completed for mailing by the Client on or before the filing deadline (including any filing extensions that may be obtained for the client); however, there are no guarantees concerning the availability of completed returns before the filing deadline. • The tax clinician representing Client agrees to take necessary and reasonable steps, based on his or her best judgment in consultation with the supervising attorney, to perform the work required by Client in a timely manner. The tax clinician assigned to represent Client will inform Client of the progress of the matter, and will respond to Client's inquiries about the matter and its status. • Client's cooperation and support are essential to enable tax clinicians to represent Client. Client's failure to fully participate as requested by the tax clinician will likely hinder the tax clinician's ability to perform the work requested, and could cause the Tax Clinic to withdraw from representation. Representation in this matter requires Client’s agreement to: • Fully cooperate with the tax clinician to obtain facts and other materials needed to complete the work specified above (this includes promptly responding to telephone calls, emails, correspondence, and requests for information);2 • Notify the tax clinician of any changes in client's name, address, email address, telephone number, or employment; • Promptly provide, as requested, all documents and records in Client's possession or available to Client concerning the work to be performed; • Promptly inform the tax clinician of all contact (by telephone, letter, email, or otherwise) to and from the taxing authorities; • Promptly complete all forms required by the Tax Clinic; • Follow instructions given to Client by the tax clinician. • Services to Turfgrass students are free of charge. • Either Client or the Tax Clinic may end MSU Law Tax Clinic's representation at any time. Within the limits established by law and the Code of Professional Responsibility, the Tax Clinic reserves the right to withdraw from representation if it becomes unable to continue representing Client, or if Client fails to honor the terms and conditions retainer agreement. If the Tax Clinic withdraws from representation, it will promptly notify Client in writing. • All Client matters that are discussed are confidential and will not be shared with anyone outside the Tax Clinic without Client's written consent. Client consents that this matter may be used by MSU Law for educational purposes in a closed classroom at the Tax Clinic. Once representation is ended or terminated, the Tax Clinic will scan Client’s file and retain it electronically. The Tax Clinic will return original documents to Client unless it determines that mailing the documents to Client would be too costly; in that event, client will be required to come to the Tax Clinic to pick up the original documents. Client agrees that if Client does not advise the Tax Clinic of Client’s change of address and the postal service returns mailed original documents back to the Tax Clinic because of “bad address,” the Tax Clinic may destroy the original documents. Client also agrees that the Tax Clinic may eliminate the electronic copy of Client’s file five (5) years after the termination of Client’s matter without further notice to Client. • If the Tax Clinic determines that Client's interests conflict with those of any of the Clinic's other clients, the Tax Clinic may withdraw from representation upon prompt written notice to Client • Before signing this agreement, Client has had an opportunity to read and discuss the agreement with the Clinic Director, and to ask questions Client may have had about the content of the agreement or representation by the Tax Clinic. Client is hereby informed and understands that Client has a right to have this retainer agreement reviewed by an attorney who is not part of the Tax Clinic. Client acknowledges receipt of a copy of this signed retainer agreement.3 Client signs this agreement knowingly and voluntarily, and accepts the terms and conditions as stated. Client's Signature: Date: /2011 Supervising Attorney’s Signature: Date: /2011 Rev