The student pilot was practicing touch-and-go landings in a tailwheel equipped airplane. After touchdown on a rutted portion of the runway, the pilot added full power to takeoff again. The airplane began to drift toward the left. Full application of right rudder did not correct the left drift. The student aborted the takeoff, but the airplane swerved off the left side of the runway, and collided with a berm. The student had accrued 27 hours of total instruction.