Our federal tax clinic provides free legal representation to low-income people in disputes with the Internal Revenue Service (IRS) while allowing law students to practice tax law.
Students represent clients with assessments, collections, compliance and other matters. They are supervised by the tax clinic director but obtain their own student attorney designation from the IRS and tax court. This designation allows the student to represent low-income taxpayers in tax controversies before the IRS, IRS appeals and the tax court.
- 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.
2019 Low-Income Taxpayer Clinic Eligibility Guidelines
Based on Household Size*
|1 Member - $31,225
2 Members - $42,275
3 Members - $53,325
4 Members - $64,375
|5 Members - $75,425
6 Members - $86,475
7 Members - $97,525
8 Members - $108,575
*Household incomes ceilings are based on 48 contiguous states, Puerto Rico and D.C. See IRS guidelines for Alaska or Hawaii.
The 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, visit the IRS' website.
Ramon Ortiz, Director
414 East Clark Street
Vermillion, SD 57069