- conduct Federal tax research of Tax Court cases
- observe litigation practices in U.S. Tax Court in anticipation of IRS approval to become CE Provider in 2012
- coach U.S. Tax Court non-attorney and attorney bar admission applicants
- write opinions for CPAs and attorney FATPs
- produce white papers on various topics of controversy in domestic and international taxation
- provide Continuing Legal Education (CLE), accredited by the State Bar of California in Federal Taxation for attorneys authorized to practice by the State Bar of California
TLI Honors Judge John F. Dean of the United States Tax Court
- Firstly, to encourage IRS enrolled agents who sought to be "Admitted to Practice, U.S. Tax Court" to apply through an "open admissions policy" to obtain the Certificate in Tax Law offered by the Law School's Graduate Tax Program.
- Secondly, to prepare LL.M. graduates of the Law School for U.S. Tax Court Trial Practice.
- The collaboration ended in 2018 due to lack of interest in the program on the part of IRS enrolled agents.
The Tax Law Institute awarded bridge-funding in January 2020, under the auspices of the "U.S Tax Court Trial Practice Scholarship Fund" at the Tax Law Institute. The first short-term award was granted as a tuition bridge to a military veteran while receiving Vocational Rehabilitation (“VR & E”) services from the Department of Veterans Affairs under the provisions of Chapter 31. The VR & E program is authorized under Title 38, U.S. Code, Chapter 31. It is referred to as the Chapter 31 program. The VR & E program assists entitled Veterans and transitioning-to-civilian Service members with service-connected disabilities and an employment handicap to prepare for employment consistent with the aptitudes and abilities of the veteran. The scholarship award was based on holistic factors such as the recipient’s status as a Service-Connected Disabled Veteran, financial hardship, likelihood of success in passing the United States Tax Court Exam, future potential as a member of the United States Tax Court Bar and demonstrated aptitude for the Tax Law Institute programs.
The award recipient has earned separate Masters degrees in Management and Taxation.
The Tax Law Institute's sponsored Hawaii Low Income Taxpayer Clinic was approved for funding by the Taxpayer Advocate Service of the Internal Revenue Service in November 2020. Located on the Hawaiian island of Oahu, adjacent to Waikiki Beach, at 500 Ala Moana Blvd, the LITC is directed by Janean Kong, Certified Professional Accountant and IRS Enrolled Agent. In addition to her role as Clinic Director, she will serve as the Qualified Tax Expert. Ms. Kong has been associated with TLI since 2014 and is currently a member of the TLI Teaching Faculty and a Certified Pretrial Tax Litigation Specialist with U.S. Tax Court Litigators.org. She assists in the Branerton Mock Conferences in the United States Tax Court Trial Practice and Litigation Program. She is certified by the State of Hawaii as a Tax Strategist, Tax Coach, Master Tutor and is a graduate of the University of Hawaii Professional Program in Accounting. She will be assisted by Kimberely Bates, IRS Enrolled Agent. Ms. Bates is the Clinic's Tax Compliance Officer and Quaified Business Administrator. In addition, Ms. Bates is a 2021 Tax Court bar canadate at TLI.
The Low Income Taxpayer Clinic (LITC) Program is a matching federal grant program that provides up to $100,000 per year to qualified organizations to represent low income taxpayers in controversies with the IRS and provide education and outreach to taxpayers who speak English as a second language (ESL). Qualified organizations include, among others, academic institutions and nonprofit organizations throughout the U.S. that must meet the goals of the program.
Clinics participating in the 2021 LITC Program: Hawaii Low Income Taxpayer Clinic with the following objectives:
- Provide pro bono representation on behalf of low income taxpayers in tax disputes with the Internal Revenue Service (IRS), including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems;
- Educate low income and ESL taxpayers about taxpayer rights and responsibilities; and
- Identify and advocate for issues that impact low income taxpayers.
LITC services are free or low cost for eligible taxpayers. Although LITCs receive partial funding from the IRS, clinics, their employees, and their volunteers are completely independent of the IRS.
Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them or provide consultation services. Taxpayers seeking LITC services can view the Low Income Taxpayer Clinic Income Eligibility Guidelines.
Courtesy of the IRS Taxpayer Advocate Service