federal tax clinic law photo 

Our federal tax clinic is a low-income taxpayer clinic, which provides free legal representation to low-income individuals in disputes with the Internal Revenue Service (IRS).

Services Include:

  • Assisting with an audit or helping to obtain an audit reconsideration
  • Filing a U.S. tax court petition or appearing in U.S. tax court on your behalf
  • Preparing a settlement offer to settle a tax debt
  • Requesting a stay in collections
  • Helping to settle tax debts through the IRS Offer in Compromise program

There are no attorney fees for our services, although you may have to pay any actual costs associated with your case, such as court filing fees and costs for filing certain forms with the IRS.

The clinic can also help taxpayers respond to IRS notices and correct account problems. We will first determine whether you meet income guidelines and other criteria before agreeing to represent you.

2017 Low-Income Taxpayer Clinic Eligibility Guidelines

Based on Household Size* [IRS Guidelines]

1 Member - $30,150
2 Members - $40,600
3 Members - $51,050
4 Members - $61,500

5 Members - $71,950
6 Members - $82,400
7 Members - $92,850
8 Members - $103,300

*Household incomes ceilings based on 48 contiguous states, Puerto Rico, and D.C. See IRS Guidelines for AK or HI.

Amount in controversy, including fees and penalties, must be less than $50,000 per tax year.

We do not assist with tax return preparation. For assistance with tax return preparation, please visit the following website.

For more information or to schedule an appointment, please call toll free: 844-366-8866. For directions or parking information, please contact us.

Read our feature in the 2014-2015 South Dakotan Lawyer alumni magazine.