VERMILLION — Led by their professor, a group of law students at the University of South Dakota (USD) seeks to get hands-on experience practicing law while aiding lower-income families and individuals with federal tax disputes.
Students taking the Low-Income Tax Clinic (LITC) class at USD represent clients below the poverty level, established by the U.S. Internal Revenue Service (IRS), who need help dealing with tax issues including, assessments, collections and compliance.
“We deal a lot with people who are trying to claim dependents on their income tax returns, and the IRS hasn’t accepted it for some reason,” Briana Geraets, a second-year law student in the class, told the Press & Dakotan. “The clinic (steps) in and we need to find alternative ways to prove that these people actually are dependents under the taxpayer.”
Students in the LITC also deal with IRS tax audits and can organize offers or compromise settlements for the clinic’s clients, she said.
“We fill out Power of Attorney forms with the IRS, so we get power of attorney for the client and can work on their behalf,” said Geraets, who is currently working with nine clients through the LITC.
Being able to help the people is a great experience, she said.
Once students complete the class, they can continue to help individuals through the Volunteer Income Tax Clinic…
