Working in partnership with local social service organizations, the South Carolina Bar and attorneys contributing pro bono time, Tax Clinic lawyers and students help low-income taxpayers resolve problems with the IRS.
The Tax Clinic received grant funding from the Taxpayer Advocate Service and operates under a special arrangement with the Department of the Treasury, enabling
law students to represent taxpayers in real cases by conducting interviews, counseling
clients and litigating cases.
Taxpayers often come to the Tax Clinic through referrals from the IRS, the United States Tax Court, recommendations from friends, or awareness raised by the local Taxpayer Advocate Service and community organizations. For many South Carolinians, the Tax Clinic, and the students who staff it, provide indispensable assistance in helping taxpayers navigate the complexities of tax disputes, offering a lifeline in what can be a daunting and bewildering process. Collaborating with community organizations, Tax Clinic students will also have the opportunity to educate taxpayers on their rights and responsibilities as U.S. taxpayers.
The Tax Clinic operates on a year-round basis, and the services offered through the Tax Clinic are free to qualifying taxpayers. However, clients may be responsible for paying certain costs, such as filing fees.
Advice and representation are provided to taxpayers on many types of federal tax issues, such as cases involving:
Students will work in teams representing taxpayers to protect their legal rights. By securing refunds and credits to which taxpayers are entitled, providing relief from joint and several liability for innocent spouses, reducing tax liabilities through negotiated resolutions or compromises of liabilities, and helping taxpayers otherwise manage their liabilities, students will seek to improve their client's financial wellbeing. The Tax Clinic provides students a unique opportunity to have extensive client contact, to conduct fact investigation and legal research, and to develop, present, and argue cases on behalf of vulnerable taxpayers who would otherwise not have access to justice.
To request assistance with your tax issue, you may call 803-777-8614 and leave a voicemail message or complete the intake form below. Someone from the Tax Clinic will then reach out to you and determine whether we can assist you.
Clint Wallace teaches tax law and tax policy, and he is the Faculty Director of the law school’s Low-Income Taxpayer Clinic and the Volunteer Income Tax Assistance program, both of which provide services and support to promote economic security among vulnerable taxpayers.
More information about the Tax Clinic for students