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} 800-9230 Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230 Tax Law Institute 1717 N Street NW Washington DC (202} 800-9230
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Practice Areas | Mngt.

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

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

Volunteerism

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Charitable Giving in Hawai'i

Hawai'i Federal Tax Clinic | A Free Tax Clinic

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   Ms. Accounting  Ms. Auditing

Development Officer & Authorized Pro Bono Representative


LUDMILA MORARU    J.D.  LL.M.

Attorney-Designate, Legal Volunteer & Coordinator of Volunteers


STEPHEN ALLMOND   CPA

Volunteer Forensic Certified Public Accountant


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


Ludmila 'Mila' Moraru, J.D. LLM. is a legal volunteer and authorized pro bono rep.

Meet Our NEW Development Officer | Free Tax Clinic on O'ahu

Kathryn Franklin M.Sc. Accounting M.Sc. Auditing | Corporate Relations

  • 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. 

Kathryn Franklin is the newly-designated Development Officer for the Free Tax Clinic.

Publication 5066 (Rev. 2-2023)

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

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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 Attorneys. We also provide Pro Bono Legal Services and 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

Begin January 17, 2026 Tax Bar Preparation and Apprenticeship Program. Learn how to build a winning Federal Tax Litigation Practice. Participate remotely and in-person 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. Attend hearings with attorneys of the IRS Independent 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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