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.
Taxpayers Seeking Assistance
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:
- 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.
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.
Request our help
Our People
Clint Wallace
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.