IRS APPROVED PROVIDER OF CONTINUING EDUCATION FOR ENROLLED AGENTS & CPAs
IRS APPROVED PROVIDER OF CONTINUING EDUCATION FOR ENROLLED AGENTS & CPAs
HAWAI'I FEDERAL TAX CLINIC
Approved United States Tax Court Clinical, Student Practice & Calendar Call Program
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FOUNDING & DEVELOPMENT
An IRS-approved 501(c)( b3) nonprofit corporation, the Hawai'i Federal 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 Smart Tax & Business Solutions at Honolulu, HI. The Hawai'i Federal Tax Clinic was approved for funding by the Taxpayer Advocate Service 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 425 South Street, the clinic was first managed by Janean A. Kong, IRS Enrolled Agent and local resident. Ms. Kong is a co-founder of the Clinic and served as the first Clinic Director. She is owed an incredible debt of gratitude for her devotion and determination which furthered the mission of the Hawai'i Federal Tax Clinic during its formative years. A search is now on for her replacement. 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 Hawai'i Federal Tax Clinic was not funded for 2022, 2023 and 2024. However, the following services were provided during the 2022, 2023 and 2024 Funding Year:
Our services are free or low cost for eligible taxpayers. Although we receive no partial funding from the IRS, our clinic, employees, and our volunteers continued to work completely independent of the IRS.
We determined whether prospective clients meet income guidelines and other criteria before agreeing to represent them and provided consultation services.
Taxpayers seeking LITC services can view the Low-Income Taxpayer Clinic Income Eligibility Guidelines.
LEADERSHIP 2024
James H. Chapman EA MA MPA
Associate Professor
Director
Louis B. Carpenter III CPA CFP USTCP
Assistant Professor
Director
Rebecca McMorris
Director
William McMorris
Director
Daniel Ng JD LLM
Director
Courtesy of the Taxpayer Advocate Service | Internal Revenue Service for some content
Kathryn Franklin, pro bono student rep at Hawai'i Federal Tax Clinic situated on O'ahu.
Copyright © 2001-2024 Tax Law Institute Inc.- United States Tax Court Practitioners, CPAs & EAs - All Rights Reserved. The Tax Law Institute is an IRS Approved Provider of Continuing Education (CE), RS7E4, in Federal Tax Law and Tax Bar and Trial Preparation. TLI is approved to prepare federally-authorized tax professionals, who may claim the federally authorized tax practitioner privilege. Under the law, the term 'federally authorized tax practitioner' (FATP) means an individual authorized under Federal law to practice before the Internal Revenue Service where the practice is subject to Federal regulation under 31 U.S.C. § 330. The Tax Law Institute has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 C.F.R., § 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Send mail to - Registered Agents Inc. for the Tax Law Institute Inc. - 1717 N Street, N.W., Ste. 1, Washington, D.C. 20036. Telephone +1.202.403.0599.
Requirements For Participation in the United States Tax Court Clinical, Student Practice & Calendar Call Program
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