THE Tax Litigation Clinic at The Tax Law Institute
LOUIS TERRERO cpa MBA, AUTHORIZED PRO BONO REP, u.s. tAX cOURT aPPRENTICE & lITIGATION INTERN
- Louis Terrero CPA MBA joined the Tax Law Institute as a participant in the Comprehensive Pre-Exam Review and then became a U.S. Tax Court Apprentice.
- He is an authorized Pro Bono Representative for the Honolulu U.S. Tax Court and a Litigation Services intern, where he serves as a forensic investigator with the Civil Tax Fraud Team.
- Adjunct Professor and Lecturer in Accounting at various colleges and universities.
- Expert in Retirement Planning
- Licensed Insurance Agent
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 living on the Hawaiian Islands.
- Our team of experienced tax practitioners and United States Tax Court Practitioners can help ensure indigent taxpayers comply 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 Appeals attorneys to schedule remote hearings and compile documents, which we then forward to the respective Appeals officer beforehand to support any settlement request and subsequent U.S. Tax Court disposition and approval to dispose of the 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 cannot settle, they must go before the Court and make a legal argument on behalf of an indigent client.
Kathryn Franklin, mS. aCCOUNTING, MS. AUDITING, Tax Preparer &,Volunteer
Ludmila Moraru LL.B. LL.M., Authorized Pro Bono Representative & VOLUNTEER
- Kathryn Franklin is a Tax Preparer.
- She holds a M.Sc. degree in Accounting and M.Sc. degree in Auditing from Purdue University.
Ludmila Moraru LL.B. LL.M., Authorized Pro Bono Representative & VOLUNTEER
GEORGE PARROTT CPA J.D. LL.M., TEACHING FELLOW, AUTHORIZED PRO BONO REP, u.s. tAX cOURT APPRENTICE
Ludmila Moraru LL.B. LL.M., Authorized Pro Bono Representative & VOLUNTEER
- Ludimila 'Mila' Moraru is a volunteer who assists taxpayers with federal tax matters at the Free Tax Clinic aka Hawai'i Federal Tax Clinic, on O'ahu.
- She works with the Pro Bono Program under the supervision of a Tax Litigation Counsel who is a member of the Tax Court Bar and is admitted to practice in and before the United States Tax Court.
- She earned an LL.M. from Loyola University Chicago School of Law and holds a law degree (LL.B.) from Moldova.
- She passed the February 2025 New York State Bar Examination. Her admission to practice law in New York is currently pending.
Remote & In-Person Low-Income Taxpayer Representation in U.S. Tax Court in Honolulu HI
GEORGE PARROTT CPA J.D. LL.M., TEACHING FELLOW, AUTHORIZED PRO BONO REP, u.s. tAX cOURT APPRENTICE
GEORGE PARROTT CPA J.D. LL.M., TEACHING FELLOW, AUTHORIZED PRO BONO REP, u.s. tAX cOURT APPRENTICE
- 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 the unique needs of individuals who comply 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 we cannot reach a settlement, we pursue the case in Tax Court to ensure the matter is resolved. We also identify low-cost legal assistance for non-qualifying taxpayers. No one is turned away.
- Oversight provided by Clinical Educational Coordinator, Michael Jerome Stuart, The John F. Dean Professor of Federal Tax Litigation and U.S. Tax Court Trial Practice.
GEORGE PARROTT CPA J.D. LL.M., TEACHING FELLOW, AUTHORIZED PRO BONO REP, u.s. tAX cOURT APPRENTICE
GEORGE PARROTT CPA J.D. LL.M., TEACHING FELLOW, AUTHORIZED PRO BONO REP, u.s. tAX cOURT APPRENTICE
GEORGE PARROTT CPA J.D. LL.M., TEACHING FELLOW, AUTHORIZED PRO BONO REP, u.s. tAX cOURT APPRENTICE
George Parrott is Managing Partner at the accounting firm of Coopers Travis LLC in Nashville TN.
- He is a CPA
- He holds a J.D. and LL.M. degrees
- Tennessee Supreme Court Rule 31 Mediator
- Certified Construction Industry Financial Professional (CCIFP) and Certified in Financial Forensics (CFF),
- TLI Litigation Services 2026-2027 Intern
Jeffrey G. Thompson Pro Bono Rep | IRS-Approved Enrolled Agent & USTCP
- If low-income taxpayers are facing a tax-related issue, Jeffrey G. Thompson, EA, USTCP, and BA, MA, MBA can help. He trained at Pepperdine.
- He is an IRS-Approved Enrolled Agent
- 2026 Pro Bono Supervisor
- He is a 2026 U.S. Tax Court Apprentice who passed the 2023 bar exam and was admitted to practice in the U.S. Tax Court.
- He represents clients under the guidance and oversight of the senior Tax Litigation Counsel.
- Throughout the process, he and his team work to secure the best possible outcome for each case before the IRS Independent Office of Appeals and/or the U.S. Tax Court.
- He also trained in psychology at Pepperdine and holds undergraduate and graduate degrees in the field.
- He earned an MBA degree in marketing from Pepperdine.
- He specializes in entertainment tax and small business tax matters, with a focus on the film industry and the arts.
- He also serves as Acting Clinic Director of the free tax clinic we support..
Mariya Pankratova, IRS-Approved Enrolled Agent & Volunteer
- Mariya Pankratova is an IRS-Approved Enrolled Agent.
- She holds a Master of Public Accounting degree from the Pennsylvania State University.
Richard C. Cunha, Tax & Family Law Attorney, Authorized Pro Bono Representative & Volunteer
L.B. Carpenter CPA, Tax Litigation Counsel Emeritus, Adjunct Assistant Professor & Pro Bono ADvisor
- Richard C. Cunha is a seasoned Family Law and Tax Attorney, licensed in the Commonwealth of Massachusetts and admitted to practice by the U.S. Tax Court.
L.B. Carpenter CPA, Tax Litigation Counsel Emeritus, Adjunct Assistant Professor & Pro Bono ADvisor
L.B. Carpenter CPA, Tax Litigation Counsel Emeritus, Adjunct Assistant Professor & Pro Bono ADvisor
L.B. Carpenter CPA, Tax Litigation Counsel Emeritus, Adjunct Assistant Professor & Pro Bono ADvisor
- Professor Emeritus L.B. Carpenter III, CPA, CFP, USTCP, is the Chief Tax Litigation Counsel & the former Pro Bono Supervisor. An expert team of Federally Authorized Tax Practitioners (FATPs) supports him.
- The pro bono team provides legal representation to help low-income taxpayers navigate complex tax laws and regulations. They ensure low-income taxpayers' rights are protected and that they receive the best possible outcome in their case.
- A distinguished graduate of the Tax Laws Institute, he was named the Judicial Merit Scholar of his class. He graduated from the University of Miami.
- He co-founded the Hawai'i Federal Tax Clinic and serves on its Board of Directors.
Amanda Flynn, J.D. Candidate, Howard University School of Law, Pro Bono Representative-in-Training
L.B. Carpenter CPA, Tax Litigation Counsel Emeritus, Adjunct Assistant Professor & Pro Bono ADvisor
Amanda Flynn, J.D. Candidate, Howard University School of Law, Pro Bono Representative-in-Training
- Amanda Flynn is a J.D. Candidate at the Howard University School of Law in Washington D.C.
- She has a background in housing policy and housing development.
- She is a Pro Bono Representative-in-Training, where she will learn the fundamentals of federal taxation and representation before the IRS and U.S. Tax Court.
Supervised Pro Bono Courtroom Practice
Learn from seasoned litigators how to build a winning Federal Tax Litigation Practice. Participate remotely in docketed cases in U.S. Tax Court as a pro bono student rep. Work with attorneys from IRS Independent Office of Appeals and Chief Counsel's Office. Manage discovery and prepare cases for trial. Go before judges as an apprentice and prosecute in-person in U.S. Tax Court in Honolulu, Hawaii to protect low-income taxpayer-clients we support. Learn-by-doing. Pass the Tax Bar Exam. Get your approval to practice as a USCTP and gain valuable courtroom experience as a student tax litigator.