Nikki McCain

Low Income Tax Clinic Director


School of Law 109

Phone: (605) 658-3531



Professor Nikki McCain is the Director of the Federal Tax Clinic. Professor McCain joined the University of South Dakota faculty in 2017. Professor McCain teaches Low Income Taxpayer Clinic I and II, along with Secured Transactions in the Spring semester. Professor McCain has represented clients in tax disputes with the IRS for over five years.

Teaching Interests:

Low Income Taxpayer Clinic I and II; Secured Transactions.

Research Interests:

State and Local Taxation; Clinical Legal Education.


  • LLM, Taxation, University of Denver, 2013
  • JD, Florida Coastal School of Law, 2012
  • BS, Political Science, Middle Tennessee State University, 2009

Licensures and Certifications:

  • Admission to Practice, District Court of North Dakota
  • Bar License, South Dakota Board of Bar Examiners
  • Admission to Practice, United States Tax Court
  • Bar License, Tennessee Board of Law Examiners