Volunteerism

STAFF

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

Assistant Tax Counsel & Teaching Fellow

Acting Clinic Director & Pro Bono Supervisor

Acting Coordinator, U.S. Tax Court Clinical, Student Practice and Calendar Call Program

GEORGE PARROTT   CPA  J.D.  LL.M. (Taxation)

Teaching Fellow

Authorized Pro Bono Representative

2026-2027 U.S. Tax Court Apprentice

Litigation Services Intern

LOUIS TERRERO  CPA  MBA

Authorized Pro Bono Representative

2026-2027 U.S. Tax Court Apprentice

Litigation Services Intern

LOUIS 'L.B.' CARPENTER  CPA  USTCP  CFP

Chief Tax Counsel Emeritus & Pro Bono Faculty Advisor

Former Coordinator, Approved U.S. Tax Court Clinical, Student Practice and Calendar Call Program

Member, Board of Directors at Hawai'i Federal Tax Clinic

Faculty Advisor

LUDMILA MORARU    LL.B.  LL.M.   (Pictured)

Coordinator of Volunteers

Authorized Pro Bono Representative

Volunteer 

RICHARD CUNHA  J.D.

Authorized Pro Bono Representative

Family Law and Tax Attorney

Volunteer

KATHRYN FRANKLIN  Ms. Sc. Accounting  Ms. Sc. Auditing

Authorized Pro Bono Representative ng  Ms. Sc. Auditing

Volunteer

MARIYA PANKRATOVA  E.A.

Authorized Pro Bono Representative

Volunteer

MICHAEL JEROME STUART  J.D.  MPA

Professor Emeritus

The John F. Dean Professor of Federal Tax Litigation and U.S. Tax Court Trial Practice

President, Hawai'i Federal Tax Clinic

Educational Coordinator | Pro Bono Program

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. 

• 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 :  2026 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

The Tax Clinic is sponsored privately thanks to the generosity of the Tax Law Institute and Thomas Reuters