"Participating in the student intern program with the Michigan Tax Tribunal provided an invaluable experience in the areas of state and local law and property tax disputes.  The students perform a variety of tasks, beginning with preparing basic templates and orders and progressing to more advanced research and writing projects.  The opportunity to work one-on-one with judges and participate in hearings was very rewarding.  Everyone on the staff was friendly, helpful and genuinely interested in making this a positive experience for the student interns.  The Michigan Tax Tribunal is a wonderful place for students to learn and polish their writing and analytical skills." Kari L. Miles, Thomas M. Cooley, LLM in Taxation Program; The Law Office of Kari L. Miles, PLLC

"Working at the Michigan Tax Tribunal is an extraordinary experience; the supportive staff creates an environment where productivity, excitement, and positive atmosphere are the norm. Students freely discuss the law with approachable, experienced, and knowledgeable Judges with whom they work daily and have discussions regarding the law and future professions in the legal field.  I was faced with an array of unique and fascinating legal topics.  This not only gave me the opportunity to improve my research, writing and analytical skills, I was able to learn about different areas of the law to which I had not yet been exposed.  In addition to legal research, I was able to sit in on cases where I learned about the nuances that would help me to maneuver through court proceedings and realized their potential complexities and how to deal with them.  The lessons I gleaned from the Michigan Tax tribunal will stay with me throughout my legal career.  It is a wonderful place for any student who is interested in taxation Law." Dwayne Gordon, Cooley Law School; University of Florida LLM Program.

"As an MSU student, the opportunity to gain insight into the inner workings of the Michigan Tax Tribunal has been especially rewarding. Under the Tribunal's mentoring program, each student is assigned to a Tribunal member. Each Tribunal member actively involves students in their cases. Through this opportunity to work closely with the judges, I have sharpened my writing and research skills and developed my interest in state and local taxation." Drew Taylor, Michigan State University, PricewaterhouseCoopers, LLP

"My externship at the Michigan Tax Tribunal has been challenging and extremely rewarding. The projects I have received have helped me develop my skills in the state and local tax area. I am especially thankful that I have been afforded the opportunity to work directly with Tribunal judges. Working with the judges has given me a special insight into the expertise necessary to make decisions based on the unique intricacies in the field of tax. I am grateful for the experience and knowledge I have gained from my placement here." Michelle Lowrie, Thomson Reuters

"My externship at the Michigan Tax Tribunal has offered me an unprecedented opportunity to build the unique skills required for state and local tax practice. This opportunity arises from the Tribunal's commitment to expose its students to challenging issues in both procedural and substantive areas of the law. Nowhere else will a student have access to the specialized tax knowledge and experience that the Tribunal's members willingly provide. It is this combination of challenging projects and access to tax expertise that makes the Tribunal's program different from any other." Matthew Scholz, Cooley Law School

"The benefit I have derived from the program has been and continues to be priceless. The learned instruction I have received from each of the judges has helped me immensely in my academic and professional pursuits. I leave the Tribunal knowing that I have been allowed an opportunity few other students will ever know and I thank the Tribunal for this awesome experience. I know that I will be a far better attorney for having served as a judicial law clerk than if I had not." Gillian Lewter-Miller, Herzfeld & Rubin, PC, New York

"I highly value the time I spent working as a judicial law clerk at the Michigan Tax Tribunal. Everyone was friendly and helpful, was supportive of my educational pursuits, and was willing to accommodate my demanding law school schedule. Additionally, the tribunal judges, chief clerk, and the rest of the staff took their mentoring roles seriously and were always willing to take the time to answer my questions. I was assigned a variety of tasks during my time at the Tax Tribunal, including file review, drafting orders and opinions, and assisting with the management of a complex caseload. The responsibilities that I had were challenging, and I greatly improved my legal research, writing, and judgment skills as a result. I also gained a fantastic mentor in Judge Smith. The wealth of knowledge that I gained from the experience was extensive and useful. I learned a lot about the wide variety of taxation issues that fall under the scope of the Tax Tribunal's jurisdiction. I truly believe that the experience that I gained while clerking at the Tax Tribunal was a distinguishing factor on my resume and aided me in finding employment after law school." Melissa M. Hornyak, Cooley law School, Research Attorney, Michigan Court of Appeals

"My internship with the Michigan Tax Tribunal was both educating and rewarding. It expanded my knowledge about state and local taxes. It gave me the opportunity to draft opinions and orders that had real meaning to the litigants in real cases. I participated in tax and legal discussions with other students and judges on a regular basis. I got a chance to personally work with several judges on some of their cases and see how a case originates, is argued, and how it eventually comes to a conclusion. I would recommend an internship at the Tribunal for any student that has interest in practicing tax, accounting or law." Jacob D. Horner, Plante & Moran, PLLC

"I view the time I have spent at the Michigan Tax Tribunal as nothing short of incredible. The educational benefits rivaled that of my coursework, while the work environment gave all the students the opportunity to learn and ask questions without pressure. The Chairman, Administrative Law Judges, and Members have always made themselves available and open for conversation. They were also willing to pull us in for a hearing or to work on cases with interesting questions of law. Knowing that only a few students ever get to experience this level of responsibility and opportunity while still in school, I feel lucky to be here." Mark Hampton, Cooley Law School

"I would find it hard to believe if any of my classmates had a better professional experience than I had working at the Michigan Tax Tribunal. The Tribunal judges expect their interns to contribute to the overall well-being of the agency and its people by requiring students immediately to assume interesting, substantive projects. MTT Judges went out of their way to mentor me, so from day one I was constantly supported and encouraged to grow as a lawyer and to take on responsibility. While the focus of the work is on state and local taxation, the lessons learned regarding strategy, evidence, research and writing have broad applicability. Working directly with MTT judges has proven an invaluable opportunity and I would recommend an internship for any law student." Bill Lentine - MSU Law Student

"Working as a clerk for the Michigan Tax Tribunal was an invaluable experience and one of my best decisions as a law student. Unlike many positions available to law students at other venues, the Tax Tribunal affords students an opportunity to engage in actual legal work, such as writing court opinions, motions and exceptions. Perhaps the most rewarding aspect of this is that much the student's work product is based on his or her own research, observations and insights. Further, students work directly with several Tribunal judges to prepare for hearings and resolve legal issues. This often involves insightful discussions and debate. Because each judge has a unique perspective and approach to the practice of law, the student quickly develops an appreciation for truism that there is never one right answer or correct way to resolve a legal dispute. As one judge told me daily during my time at Tribunal, "being a good lawyer requires one to be constantly engaged in meaningful discussion with other lawyers." Any student who works for the Tribunal will find there is no shortage of opportunity to exercise this truly gratifying practice." Tiffany Maggard - Wayne State Student