Taxpayer Advocate Service
The Tax Law Institute's supported 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 Special Enrolled Agent. 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 Rod Monger, Qualified Tax Expert and IRS Special Enrolled Agent. Mr. Monger serves as the Interim Director of Tutorial Services at TLI and is an adjunct professor of accounting at St. Mary's University in San Antonio, Texas. He holds a Ph.D. in Accounting, MBA, and B.Sc. in Economics from the University of Houston in Texas.
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 LITC Program: Hawaii Low Income Taxpayer Clinic, Janean Kong, Clinic Director (Pictured)
- 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 Taxpayer Advocate Service of the Internal Revenue Service
UNITED STATES TAX COURT BAR ADMISSION, TRIAL PRACTICE & LITIGATION PROGRAM AT THE TAX LAW INSTITUTE