Tax Litigation Clinic | Honolulu U.S. Tax Court | 2026-2027
Ludmila Moraru J.D. LL.M. | ATTORNEY-DESIGNATE | Authorized PRO BONO REP & Tax Evidence lecturer
- Ludimila 'Mila' Moraru is a volunteer tax resolution specialist who trained in U.S. law while living in Europe and then emigrated to the United States to complete her graduate work in U.S. tax law at the Loyala University Chicago School of Law.
- She has been workintg as a tax resolution specialist for Federal tax matters for several years.
- She earned the J.D.-equivalent and LL.M. degrees.
- She passed the February 2025 New York State bar examination and is awaiting fitness approval before being admitted as a New York State attorney.
Attend Low-Income Taxpayer Hearings | IRS Independent Office of Appeals
- We provide a range of individual tax services, including advocacy, education, compliance, and representation to low-income taxpayers who live on the Hawaiian islands.
- Our team of experienced tax practitioners and United States Tax Court Practitioners can help ensure that indigent taxpayers are in compliance with all relevant tax laws and regulations.
- We make a best-effort to settle their case in the Appeals Office. In that regard, our Tax Litigation Counsel, CPAs and EAs communicate with Appeal's attorneys to schedule remote hearings and compile documents, which are then forwarded to the respective appeal's officer beforehand to support any request made for settlement and subsequent U.S. Tax Court disposition and approval to dispose of that matter.
- Our pro bono student representatives admitted to the Tax Law Institute most often come with considerable experience in working with the IRS Appeals Office. But as Apprentices to Tax Court practice, they learn to see through different lenses as soon-to-be legal practitioners who must go toe-to-toe with an Appeals attorney. If they are unable to settle, then they must go before the Court to make a legal argument on behalf of an indigent client.
Kathryn Franklin | Authorized Pro Bono Representative
Jeffrey Thompson | Pro BONO Rep | IRS Enrolled Agents | Admitted to Practice, U.S. Tax Court
- Kathryn Franklin, B.Sc. Agricultural Mngt. M.Sc. Accounting M.Sc. Auditing. She trained at Purdue.
- She is a U.S. Tax Court Apprentice and interim development officer for the free clinic, and brings an impressive record as a seasoned mortgage banker and construction manager.
- She provides comprehensive tax screening services to determine how we can best help low-income taxpayers who submit Form 2848 to authorize us to resolve their tax controversy.
- She is an experienced tax professional who works with low-income taxpayers to assess their financial situation and recommend a customized plan that meets their unique needs. She conducts deep background searches into public records and court documents and serves as the client liaison who reports to the Tax Litigation Counsel and Educational Coordinator of the Tax Litigation Clinic.
- She is one of five students who was accepted into the 2024-2025 Tax Bar Prep and Apprenticeship | Federal Tax Litigation Program. She alseo is concurrently working towards obtaining her IRS enrolled agent licensure.
Jeffrey Thompson | Pro BONO Rep | IRS Enrolled Agents | Admitted to Practice, U.S. Tax Court
Jeffrey Thompson | Pro BONO Rep | IRS Enrolled Agents | Admitted to Practice, U.S. Tax Court
- If low-income taxpayers are facing a tax-related issue, Jeffrey Thompson EA USTCP and BA MA MBA can help. He trained at Pepperdine.
- He is a 2024-2025 U.S. Tax Court Apprentice who passed the 2023 bar exam and was admitted to practice, U.S. Tax Court.
- He is a 2024-2025 U.S. Tax Court Apprentice. He represents clients under the guidance and oversight of the senior Tax Litigation Counsel.
- Throughout the entire process, he and his team ensures the best possible outcome for each case that goes before the IRS Independent Office of Appeals and/or the U.S. Tax Court.
- He also trained at Pepperdine in psychology and holds an undergraduate and graduate degree in the the field.
- He earned an MBA degree in marketing from Pepperdine.
- He is a specialist in entertainment tax and small business tax matters, focused on the film industry and the arts.
- He also serves as Acting Clinic Director of the free tax clinic we support..
Remote & In-Person Low-Income Taxpayer Representation in U.S. Tax Court in Honolulu HI
- Through in-person and remote proceedings, our team of experienced tax practitioners and pro bono reps, under the oversight of a tax litigation counsel can help low-income taxpayers develop a comprehensive strategy to settle their docketed case posted to the Tax Court calendar in the Appeals Office or the Honolulu Tax Court.
- Working with the free tax clinic we support, our pro bono team will create a plan that meets unique needs of individuals who comport with the IRS low-income guidelines.
- Through the free clinic's link to the U.S. Tax Court Clinical, Student Practice and Calendar Call Program, we provide expert guidance in case management and negotiate settlements of docketed cases in the RS independent office of appeals.
- If unsuccessful in reaching settlement, we then pursue the case in the Tax Court to ensure that their tax matter is resolved. We also identify low-cost legal assistance for non-qualifying taxpayers. No one is turned away.
STEPHEN ALLMOND | CPA & AUTHORIZED PRO BONO REPRESENTATIVE
- Stephen Allmond, CPA, is a U.S. Tax Court Apprentice and a pro bono member of the Tax Litigation Clinic at the Tax Law Institute and the U.S. Tax Court Clinical, Student Practice and Calendar Call Program at the Hawai'i Federal Tax Clinic.
- He represents low-income taxpayers who live on the Hawaiian Islands at the IRS Independent Office of Appeals and in the Honolulu Tax Court.
- Previously, he served as a staff accountant with the firm, Bender & Bender Accounting CPAs in St. Louis, MO.
- He is a Master's of Accountacy graduate of the University of Arkansas.
CHIEF Tax Litigation Counsel Emeritus, Adjunct Assistant Professor & Pro Bono ADvisor
CHIEF Tax Litigation Counsel Emeritus, Adjunct Assistant Professor & Pro Bono ADvisor
CHIEF Tax Litigation Counsel Emeritus, Adjunct Assistant Professor & Pro Bono ADvisor
- Professor L.B. Carpenter III CPA CFP USTCP, is the Chief Tax Litigation Counsel & the former Pro Bono Supervisor. He is supported by an expert team of Federally-Authorized Tax Practitioners (FATPs).
- The pro bono team is available to provide legal representation services to help low-income taxpayers navigate complex tax laws and regulations. They ensure that the rights of low-income taxpayers are protected and that they receive the best possible outcome for their case.
- He brings over 30 years of professional experience as a licensed certified accountant and tax litigator.
- A distinguished graduate of the Tax Laws Institute, he was named the Judicial Merit Scholar of his class. He is a graduate of the University of Miami.
- He is co-founder of the Hawai'i Federal Tax Clinic and a member of the clinic's Board of Directors.
Pro Bono Student Practice
Begin January 17, 2026 Tax Bar Preparation and Apprenticeship Program. Learn how to build a winning Federal Tax Litigation Practice. Participate remotely and in-person in docketed cases in U.S. Tax Court as a pro bono student rep. Work with attorneys from IRS appeals and chief counsel's office. Attend hearings with attorneys of the IRS Independent Office. Go before judges and advocate to protect low-income taxpayer-clients at the free tax clinic we support. Learn by doing. Pass the bar. Get your approval to practice as a USCTP and gain valuable courtroom experience as a student tax litigator.