IRS APPROVED PROVIDER OF CONTINUING EDUCATION FOR ENROLLED AGENTS & CPAs

Tax Law Institute
1717 N Street NW
Washington DC
(202} 800-9230

Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230
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Tax Law Institute
1717 N Street NW
Washington DC
(202} 800-9230

Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230
Home
The Best Kept Secret...
Guide to Bar Admission
Course Schedule
Pro Bono Program
Tax Law Library
FBI-Vetting
Tax Bar Exam Tips
Apprenticeship
Volunteerism
Guests | Faculty | Staff
Courses | Fees | Protocol
Practice Areas | Mngt.
More
  • Home
  • The Best Kept Secret...
  • Guide to Bar Admission
  • Course Schedule
  • Pro Bono Program
  • Tax Law Library
  • FBI-Vetting
  • Tax Bar Exam Tips
  • Apprenticeship
  • Volunteerism
  • Guests | Faculty | Staff
  • Courses | Fees | Protocol
  • Practice Areas | Mngt.
  • Home
  • The Best Kept Secret...
  • Guide to Bar Admission
  • Course Schedule
  • Pro Bono Program
  • Tax Law Library
  • FBI-Vetting
  • Tax Bar Exam Tips
  • Apprenticeship
  • Volunteerism
  • Guests | Faculty | Staff
  • Courses | Fees | Protocol
  • Practice Areas | Mngt.

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Free Tax Clinic on O'ahu WE SUPPORT

HAWAI'I FEDERAL TAX CLINIC 

Approved United States Tax Court Clinical, Student Practice & Calendar Call Program

Jeffrey Thompson E.A. M.A. MBA USTCP, Acting Clinic Director


MISSION


  • 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 a local Honolulu tax service. The Hawai'i Federal Tax Clinic was 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 Hawai'i Federal 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 Hawai'i Federal 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 Hawai'i Federal Tax Clinic was approved in 2024 to participate in the United States Tax Court Clinical, Student Practice and Calendar Call Program. We have established a pro bono program with the support of the Tax Law Institute and are 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.


  • We identify and advocate for issues that impact low-income taxpayers.


  • Our services are free and we are mostly a no cost clinic for eligible taxpayers (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 clinic, 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


James H. Chapman EA MA MPA

  • Associate Professor
  • Director | Chairperson


Louis B. Carpenter III CPA CFP USTCP

  • Assistant Professor
  • Director


Rebecca McMorris

  • Director


William McMorris

  • Director


Daniel Ng JD LLM

  • Director


Serina Moy E.A.

  • Alternate Director (Pending approval of BOD)


Kathryn Franklin, is the interim business manager and pro bono student rep at the free tax clinic.

Meet Our Development Officer | O'ahu Free Tax Clinic

Samir Bitar E.A. MBA | Corporate Relations

  • Funding a nonprofit is no easy task. Samir Bitar, a Carnegie Mellon MBA graduate, joined the Tax Law Institute after having served as museum director at the Smithsonian in Washington DC. Seasoned in public relations and civic affairs, he 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.


Contact: donations@hawaiifedtax.org


NOTE


The Hawai'i Federal Tax Clinic is a privately-funded free tax clinic and 501(c)(3) nonprofit corporation with established  income guidelines. We are not affiliated with the Taxpayer Advocate Service nor do we define ourselves as an LITC


Courtesy of the Taxpayer Advocate Service | Internal Revenue Service for some content, including Publication 5066 (Rev. 2-2023) below. 

Samar Bitar is a U.S. Tax Court Apprentice and 2025 Bar candidate. He is a 2024-2025 Faculty intern.

Search: Clinic Director | Hawai'i Federal Tax Clinic | Part-Time 25-30k

Apply
Publication 5066 (Rev. 2-2023)

The Tax Law Institute at Washington, DC

1717 N Street NW Washington, DC 20036

(202) 800-9230

Copyright © 2001-2025 Tax Law Institute Inc.- United States Tax Court Practitioners & Tax Litigation Counsel | Legal Educators of Federally-Authorized Tax Professionals - 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. 

Pro Bono Student Practice

Apply to our Tax Bar Preparation and Apprenticeship Program. 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. Go before judges and advocate to protect low-income taxpayer-clients at the free tax clinic we support. Learn by doing. Pass the bar. Get your approval to practice as a USCTP and gain valuable courtroom experience as a student tax litigator. 

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