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Joseph F. Rice School of Law

  • Clinic Director with student working

Tax Clinic

Tax Clinic students, staff attorneys, and pro bono volunteers provide legal assistance to low-income South Carolinians with federal income tax controversies. The Tax Clinic is dedicated to helping taxpayers understand and manage their tax issues, like balances due and tax audits, and to educating them about their rights and responsibilities as U.S. taxpayers.

Case Work

Advice and representation are provided to taxpayers on many types of federal tax issues, such as cases involving:

  • Collection issues, including Offers-in-Compromise, installment agreements and Currently-Not-Collectible status
  • Examination, including audit reconsideration
  • Earned Income Tax Credit
  • Innocent and injured spouse claims
  • Appeals
  • Liens
  • Levies
  • Tax Court litigation
  • Identity theft
  • Cancellation of debt
  • Employment misclassification 

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. 

Community Outreach

The Tax Clinic conducts community outreach and provides community legal education to taxpayers and staff of community organizations that focus on the needs of low-income populations.

The Tax Clinic serves taxpayers who earn less than 250% of the federal poverty level.

Taxpayers Seeking Help  

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 will assist you.

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.  

Taxpayers whose cases have been accepted will be represented by Tax Clinic staff along with South Carolina Law students enrolled in the Tax Clinic and working under the supervision and guidance of the Tax Clinic director. Students will adhere to South Carolina Supreme Court's Student Practice Rule. When classes are not in session, the Tax Clinic director and staff will ensure that cases continue to move forward.

Complete intake form

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