Volunteerism

STAFF

JEFFREY THOMPSON  E.A. USTCP  MBA  M.A.

Acting Clinic Director & Pro Bono E.A. & Tax Counsel

Acting Coordinator, U.S. Tax Court

Clinical, Student Practice and Calendar Call Program

KATHRYN FRANKLIN   M. Sc. Accounting  M. Sc. Auditing

Development Officer & Authorized Pro Bono Representative

 LUDMILA MORARU    J.D.  LL.M. (Pictured)

Attorney-Designate, Legal Volunteer & Coordinator of Volunteers

LOUIS 'L.B.' CARPENTER  CPA  USTCP  CFP

Chief Tax Counsel Emeritus & Pro Bono Faculty Advisor

Coordinator Emeritus, Approved U.S. Tax Court Clinical,

Student Practice and Calendar Call Program

RICHARD CUNHA, ESQ.

Of Counsel

MISSION

• An IRS-approved 501(c)( b3) nonprofit corporation, the Free Tax Clinic serves the low-income residents of the Hawaiian Islands, USA and was initially generously supported by the Tax Law Institute at Washington, DC and a local Honolulu tax service. The Free Tax Clinic was initially approved for funding by the Taxpayer Advocate Service (TAS) of the Internal Revenue Service in November 2020 and was awarded a $75,000 grant, but it has operated solely with private funds since 2022. A pending grant application is being considered for IRS-refunding. 

• Located on the Hawaiian island of Oahu, at 1001 Bishop Street, the Clinic was first managed by a local resident who is owed an  incredible debt of gratitude for her devotion and determination, which furthered the mission of the Free Tax Clinic during its formative years. A search is now on for a new clinic director. See below. 

• The Low-Income Taxpayer Clinic (LITC) Program is a matching federal grant program that provides up to $200,000 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. The Free Tax Clinic was not funded by TAS for 2022, 2023 and 2024. However, the following services were provided during 2022, 2023 and 2024:

• Provide pro bono representation on behalf of low-income taxpayers in tax disputes with the Internal Revenue Service (IRS) and the United States Tax Court, including audits, appeals, collection matters, and federal tax litigation. We also help taxpayers respond to the IRS and correct account problems.

• The Free Tax Clinic was approved in 2024 to participate in the United States Tax Court Clinical, Student Practice and Calendar Call Program. The Free Tax Clinic established a pro bono program with the support of the Tax Law Institute and TLI is actively engaged as legal representatives in several docketed cases in U.S. Tax Court.  

• Educate low income and ESL taxpayers about taxpayer rights and responsibilities.

• Our services are free and we are mostly a no cost clinic for eligible clients at the Clinic (but taxpayers must pay the $60 filing fee for the U.S. Tax Court petition). Although we receive no partial funding from the IRS, our litigators, and our volunteers continue to work completely independent of the IRS, thanks to the generous support of the Tax Law Institute. 
• We determine whether prospective clients meet income guidelines and other criteria before agreeing to represent them and provide legal services. 

• Taxpayers seeking LITC services can view the Low-Income Taxpayer Clinic Income Eligibility Guidelines. 

LEADERSHIP :  2025 BOARD OF DIRECTORS

James H. Chapman   EA MA MPA

• Associate Professor Emeritus
• Director | Chairperson

Louis B. Carpenter III   CPA CFP  USTCP

• Assistant Professor Emeritus
• Director

Rebecca McMorris

• Director

William McMorris

• Director

Daniel Ng   JD  LLM.

• Director

• Funding a nonprofit is no easy task. Kathryn Franklin is charged  with soliciting corporate donations that will be used to help defray the cost of free legal services we provide to low-income taxpayers living on the Hawaiian Islands. 

• As a seasoned Montana ranch owner, rodeo tax manager, mortgage banker and construction manager, Ms. Franklin is no stranger to fundraising, solicitations and money management.

• The Free Tax Clinic has a targeted funding goal for the first half of 2026 of $100,000 USD.

Disclaimer

The free tax clinic on O'ahu is a privately-funded 501(c)(3) nonprofit corporation with  established  income guidelines that comport with IRS low-income guidelines. It is not affiliated with the Taxpayer Advocate Service, nor does it define itself as an LITC. The free tax clinic's clinical program is supported by legal volunteers from the Tax Law Institute. Under the aegis of TLI's Tax Litigation Clinic and the free tax clinic's Approved United States Tax Court Clinical, Student Practice and Calendar Call Program, volunteer tax litigators-in-training aka U.S. Tax Court Apprentices, represent low-income taxpayers, remotely and in-person, under the supervision of Tax Counsels (USTCPs) and Tax Attorneys, before the IRS Independent Office of Appeals and the U.S. Tax Court. Oversight is provided by an Educational Coordinator and Faculty Advisor associated with the Tax Law Institute at Washington DC. 

The content below is provided courtesy of the Taxpayer Advocate Service | Internal Revenue Service, including Publication 5066 (Rev. 2-2023) below.