Federal Taxpayers Clinic

Legal Clinics

Since 1977, the Tax Clinic has represented low-income taxpayers who have federal income tax disputes with the Internal Revenue Service. In certain cases, the Tax Clinic also represents taxpayers before the United States Tax Court. The clinic offers representation to taxpayers who cannot otherwise afford representation, and to taxpayers in cases where the fee to be charged by a tax practitioner is expected to equal or exceed the amount of tax in controversy.

Becoming a Client

The Tax Clinic offers representation to taxpayers who cannot otherwise afford representation and to taxpayers in cases where the fee to be charged by a tax practitioner is expected to equal or exceed the amount of tax in controversy. In order to determine whether a taxpayer qualifies for representation, a free one-hour consultation with student attorneys is offered to prospective clients.
Free consultations are offered to taxpayers who:

Owe taxes to the IRS;
Have been advised that they are going to be audited by the IRS;
Have received a letter from the IRS proposing a deficiency as the result of an audit; or
Have had a levy or tax lien filed against them by the IRS.

Several factors are considered when deciding to accept a client, including the individual’s financial situation, the educational value of the controversy, and the workload of the Tax Clinic. The Tax Clinic does not provide any legal advice to individuals until they are accepted as clients.

To apply for assistance, fill out this form or call 214.768.8299.

The Tax Clinic is open from 8:30 a.m.–5 p.m. Monday through Friday.

Guidelines for Screening Cases

The Tax Clinic is operated by law students under the supervision of a practicing attorney admitted to practice before the United States Tax Court. It is the policy of the Tax Clinic to serve persons who financially and otherwise cannot obtain suitable representation. The case of each person who applies to the Tax Clinic for assistance is considered individually.

The Tax Clinic represents taxpayers who have controversies with the IRS and who have filed a petition in the United States Tax Court or anticipate filing a petition.

While the Tax Clinic does not have any set financial guidelines, we are cautious not to represent clients who can afford legal representation. The Tax Clinic considers the following in determining whether to accept a person applying for assistance:

Current and future income and expenses of the person applying.
Number of members of the applicant’s family.
The nature and complexity of the issues involved.
Whether the Tax Clinic has the expertise and/or time to handle the case.
The economic effect on the client.
Whether the client has the ability to represent himself/herself or obtain suitable paid representation.
Whether the client lives within a 100 mile radius of Dallas, Texas.
Whether the client is committed to assisting the Tax Clinic in resolving the case.

Services Offered to Clients

The Tax Clinic and its student attorneys assist with:
Offers-in-Compromise
Installment Agreements
Audit Reconsideration Requests
Innocent Spouse relief
Protest letters
Collection Due Process hearings
IRS Appeals conferences
Settlement negotiations
Federal tax liens
U.S. Tax Court
Representation before the U.S. Tax Court

Cost of Representation

If accepted for representation, clients are charged a $25 administrative fee and are responsible for any court filing fees incurred on their behalf.

Educational Value

Law students participating in the Tax Clinic learn that the practice of law demands tremendous dedication to both the law and the pursuit of their client’s best interests. These students are provided the opportunity to handle all aspects of controversies with the IRS, including interviewing clients, preparing cases for appeals conferences and appearing at the conferences themselves, preparing offers-in-compromise, filing petitions with the United States Tax Court, negotiating settlements with the IRS, and occasionally appearing before the Tax Court. The Tax Clinic not only gives students significant attorney/client experience but also fulfills the need of taxpayers to free and competent legal representation.

Grace Beasley (Class of 2027)

“Being in the SMU Federal Taxpayers Clinic has been one of the most meaningful experiences of my time in law school. The clinic provided a unique opportunity to step beyond the classroom and apply legal concepts in a real-world setting, working directly with clients who genuinely needed assistance navigating complex tax issues.

Through this experience, I developed practical skills that are difficult to replicate in a traditional academic environment, including client interviewing, problem-solving, and communicating complicated legal and financial concepts in a clear and accessible way. More importantly, the clinic reinforced the importance of public service and the role lawyers can play in making the legal system more equitable and approachable.

Working alongside Professor Mitchell and the other clinic students, I gained confidence in my ability to handle responsibility and advocate effectively on behalf of clients. It is an experience I would highly recommend to any student looking to gain hands-on legal experience while making a tangible impact in the community.”

Ashlyn Feeney (Class of 2027)

“Working in the SMU Federal Tax Clinic was a very valuable and rewarding experience. It offered hands-on learning, allowing me to work directly on real cases rather than just studying concepts in a classroom. Additionally, tax students are given a great level of responsibility as you are assigned your own clients and take an active role in representing them in disputes with the IRS.

Through this experience, I gained a wide range of practical legal skills, including drafting documents, negotiating with the IRS, and working on matters like Offers-in-Compromise and installment agreements. I also developed strong interpersonal skills by communicating directly with clients and helping them navigate difficult and often stressful situations.”

Fernanda Huerta (Class of 2027)

“The SMU Federal Tax Clinic has been one of the few experiences in law school where I’ve been able to take real ownership of legal work from start to finish. Working directly with clients navigating complex and often stressful situations with the IRS has pushed me to think critically, stay organized, and approach problems with both precision and empathy.

What made the experience especially impactful for me was seeing how much clarity and structure can change a client’s situation. Whether helping a client understand their options or working toward a resolution with the IRS, I saw firsthand how thoughtful advocacy can make a tangible difference. Overall, the clinic has helped me grow not only as a future attorney, but as someone who can approach complex problems with confidence and practical judgment.”

Jayson McKinley (Class of 2026)

“Working in the SMU Federal Tax Clinic was one of the most rewarding experiences of my law school career. Under the supervision of Professor Mitchell, I had the opportunity to represent real clients before the IRS, which gave me extremely valuable hands-on experience.

Beyond gaining technical knowledge, I learned how to explain tax concepts in plain language and how to help clients feel heard and supported during stressful situations. Seeing the tangible impact of our work reinforced why I went to law school in the first place. The SMU Federal Tax Clinic was an invaluable bridge between the classroom and real-world practice.”

What does the SMU Tax Clinic do?

The SMU Dedman School of Law Tax Clinic offers representation to taxpayers who cannot otherwise afford representation and who have federal income tax disputes with the Internal Revenue Service (IRS). In limited situations, the Tax Clinic will also represent taxpayers before the United States Tax Court. The Tax Clinic is staffed with law students trained by Gregory Mitchell, Adjunct Clinical Professor of Law.

What kinds of tax issues can the Clinic help with?

Offers-in-Compromise (negotiating a reduced settlement with the IRS)
Installment Agreements (setting up manageable payment plans)
Innocent Spouse relief (resolving joint tax liability issues)
Protest letters (challenging IRS determinations)
Collection Due Process Hearings
IRS Appeals Conferences and Settlement Negotiations
Federal Tax Liens
Representation Before the U.S. Tax Court

Do I qualify for assistance?

The Tax Clinic offers representation to taxpayers who cannot afford representation and in cases where the fee to be charged by a tax practitioner is expected to equal or exceed the amount of tax in controversy. The Clinic represents those who have controversies with the IRS and who have filed a petition in the United States Tax Court or anticipate filing a petition. In order to determine whether a taxpayer qualifies for representation, a free one-hour consultation with student attorneys is offered to prospective clients. While there is no set of financial guidelines, the Clinic considers the following when making its determination to accept a taxpayer applying for assistance:

Current and future income and expenses of the taxpayer applying.
Number of members of the applicant’s family.
The nature and complexity of the issues involved.
Whether the Clinic has the expertise and/or time to handle the case.
The economic effect on the client.
Whether the client has the ability to represent himself/herself or obtain suitable paid representation.
Whether the client lives within 100 mile radius of Dallas, Texas.
Whether the client is committed to assisting the Clinic in resolving the case.
Timing considerations, including whether the Clinic has sufficient staffing at the time the case is submitted (for example, the Clinic has limited staff over the summer months, and new cases that arise shortly before summer may be more difficult for the Clinic to accept).

The Tax Clinic does not provide any legal advice to individuals until they are accepted as a client.

How long will it take to find out if I've been accepted?

You can expect to hear back from the clinic whether your case has been accepted for representation within seven days of your consultation.

What should I bring to my initial consultation?

Please bring copies of your tax returns that are at issue, all IRS correspondence (including notices), and any other documentation that might help us understand your situation—such as payment receipts, prior communications with tax professionals, or documents showing your current financial status.
Before the meeting, you’ll also receive an Interview Consent Form and an Applicant Information Sheet. Please complete both forms ahead of time so the student attorneys can review them and make the most of your consultation time.

What happens at the first meeting?

During your first meeting, two student attorneys will meet with you to discuss your tax issue in detail. They’ll ask about your interactions with the IRS, any deadlines you’re facing, the amount the IRS claims you owe, and the tax years involved.

What is an Offer In Compromise (OIC)?

An OIC is an agreement between a taxpayer and the IRS that allows you to settle your tax debt for less than the full amount that you owe. It is designed for people who cannot afford to pay their full tax liability or if doing so would cause significant financial hardship.

Click here to learn more.

Do I quality for an OIC?

The IRS may accept an OIC based on one of the following three reasons based on §7122 of the Internal Revenue Code. Each one depends on your specific situation and the problem you are facing. Doubt as to Liability. A compromise meets this only when there is a genuine dispute as to the existence or amount of the correct tax debt under the law Doubt as to Collectibility. This is satisfied in any case where the taxpayer’s assets and income are less than the full amount of the tax liability. If the IRS believes you will never be able to pay the full amount owed, they may accept the OIC. Effective Tax Administration (ETA). An offer can be accepted based on ETA when there is no doubt that the tax is legally owed and that the full amount can be collected, but requiring payment in full would either create an economic hardship or would be unfair and inequitable based on certain circumstances. Before a taxpayer can submit an OIC, there are other requirements that must be met. The taxpayer must be current on all tax filings (must have filed all required tax returns); The taxpayer must have received a bill for at least one tax debt included in the offer; the taxpayer must have made all required estimated tax payments for the current year; and If the taxpayer is a business owner with employees, the taxpayer must have made all required federal tax deposits for the current quarter and two preceding quarters.

What are my responsibilities as a client?

As a client, your cooperation and communication are essential to help us represent you effectively. We ask that you:

Please reply promptly to emails, phone calls, or document requests from your student attorneys. Many tax matters involve strict IRS deadlines, so timely communication ensures we can act quickly on your behalf.
Provide necessary documentation and signatures.
Come prepared to meetings. For your initial client meeting, it’s helpful to bring a list of important dates, IRS correspondence, deadlines, and details about any prior communications with the IRS. This helps the student attorneys understand your case fully from the start.
Involve support if needed. In most cases, you are welcome to bring a spouse or family member to your interview. You may also authorize someone we can contact if we are unable to reach you directly.

Faculty and Staff

Gregory Mitchell '94
Adjunct Clinical Professor of Law, Federal Tax Clinic

Gloria Carranza
Legal Assistant

Mailing Address

SMU Dedman School of Law
P.O. Box 750116
Dallas, TX 75275-0116

Physical Address

SMU Dedman School of Law
Storey Hall
3315 Daniel Avenue, Suite 30
Dallas, TX 75205