Volunteerism

HAWAI'I FEDERAL TAX CLINIC 

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

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 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 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 | 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)

• 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.