THE Tax Litigation Clinic at The Tax Law Institute
Ludmila Moraru LL.B. LL.M. | Authorized Pro Bono Representative
- 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.
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, mS. aCCOUNTING, MS. AUDITING, Volunteer, AUTHORIZED PRO Bono Representative
LOUIS TERRERO cpa MBA, AUTHORIZED PRO BONO REP, u.s. tAX cOURT aPPRENTICE & lITIGATION INTERN
- Kathryn Franklin is a Tax Preparer.
- She holds a M.Sc. degree in Accounting and M.Sc. degree in Auditing from Purdue University.
LOUIS TERRERO cpa MBA, AUTHORIZED PRO BONO REP, u.s. tAX cOURT aPPRENTICE & lITIGATION INTERN
GEORGE PARROTT CPA J.D. LL.M., TEACHING FELLOW, AUTHORIZED PRO BONO REP, u.s. tAX cOURT APPRENTICE
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
- Registered Investment Advisor
- Licensed Insurance Agent
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 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.
- 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 | Admitted to Practice, U.S. Tax Co
Jeffrey G. Thompson | Pro Bono Rep | IRS-Approved Enrolled Agent | Admitted to Practice, U.S. Tax Co
Jeffrey G. Thompson | Pro Bono Rep | IRS-Approved Enrolled Agent | Admitted to Practice, U.S. Tax Co
- 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.
- 2026 Pro Bono Supervisor
- He is a 2026 U.S. Tax Court Apprentice who passed the 2023 bar exam and was admitted to practice, U.S. Tax Court.
- 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..
Mariya Pankratova, IRS-Approved Enrolled Agent, Volunteer & Authorized Pro Bono Rrepresentative
Jeffrey G. Thompson | Pro Bono Rep | IRS-Approved Enrolled Agent | Admitted to Practice, U.S. Tax Co
Jeffrey G. Thompson | Pro Bono Rep | IRS-Approved Enrolled Agent | Admitted to Practice, U.S. Tax Co
- Mariya Pankratova is an IRS Enrolled Agent.
- She holds a Master of Public Accounting degree from the Pennsylvania State University.
Richard C. Cunha, Tax & Family Law Attorney, Volunteer & Authorized Pro Bono Representative
Jeffrey G. Thompson | Pro Bono Rep | IRS-Approved Enrolled Agent | Admitted to Practice, U.S. Tax Co
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 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.
- 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.
Supervised Pro Bono Student Practice
Start May 9, 2026 Tax Bar Prep and/or Apprenticeship. Learn 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 Appeals and Chief Counsel's Office. Attend hearings at the IRS Independent Office of Appeals. Go before judges and prosecute in-person in U.S. Tax Court in Hawaii to protect low-income taxpayer-clients we support. Learn-by-doing. Pass the Tax Bar Exam. Get your approval to practice as an USCTP and gain valuable courtroom experience as a student tax litigator.