Nearly half of South Carolinians struggle to make ends meet. Without proper assistance, unexpected taxes or tax bills due to the IRS can compound these problems and lead to devastating financial consequences, such as penalties and interest owed to the IRS, liens on property, and garnished wages. 

To address this need, the University of South Carolina Joseph F. Rice School of Law established a new Low-Income Tax Clinic to provide legal representation to help qualifying clients with various IRS disputes, including audits, collections issues, and litigation in federal courts. 

“A lot of people have tax problems, and it's hard to know where to get help and it's hard to afford help. This clinic is meant to fill that void,” says Clint Wallace, associate professor of law and faculty director of the Tax Clinic. “Hopefully, through our representation we can give people peace of mind and help them take care of these problems that can really be personally devastating if they're not dealt with.”  

The Tax Clinic operates year-round with a full-time staff attorney and is the state’s first academic tax clinic in which students represent clients under the supervision of practicing lawyers and faculty. The Tax Clinic is supported by a grant from the IRS with matching contributions committed by the USC Rice School of Law and students will be able to enroll starting Fall 2025. In the meantime, the clinic is operating with student interns under the supervision of a licensed attorney.  

To qualify, taxpayers must earn less than 250 percent of the federal poverty standard; for 2024, that equates to $36,450 for a single individual and $62,150 for a family of three. While the Tax Clinic will focus on providing services in the Midlands, its services will be available to residents from across the state.  

“There are so many low-income taxpayers in our community who often find themselves lost in our complicated tax system,” Wallace says. “Through the USC Rice School of Law Tax Clinic, we will help figure out constructive resolutions while providing students with a meaningful experiential legal education.”   

More details are available on the Tax Clinic website, including the prospective client intake form, available here. For additional questions, please call Tax Clinic staff attorney Arthur Bartlett 803-777-8614.