YANKTON DAILY — 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.