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 M. Sc. Accounting M. Sc. Auditing
Development Officer & Authorized Pro Bono Representative
LUDMILA MORARU J.D. LL.M. (Pictured)
Attorney-Designate, Legal Volunteer & Coordinator of Volunteers
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
LEADERSHIP : 2025 BOARD OF DIRECTORS
James H. Chapman EA MA MPA
Louis B. Carpenter III CPA CFP USTCP
Rebecca McMorris
William McMorris
Daniel Ng JD LLM.

Ludmila 'Mila' Moraru, J.D. LLM. is a legal volunteer and authorized pro bono rep.
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.
"Dedicated to education and the public interest before the IRS and U.S. Tax Court"
Copyright © 2001-2025 Tax Law Institute Inc.- United States Tax Court Practitioners & Tax Attorneys. We provide Legal Education of Federally-Authorized-Tax Practitioners (FATPs), Pro Bono Legal Services and Litigation Services as a public service - 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.

Begin January 10, 2026 Tax Bar Prep and Apprenticeship. 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. Listen-in to hearings at the IRS Independent Office of Appeals. Go before judges and prosecute to protect low-income taxpayer-clients at the Free Tax Clinic we support. Learn by doing. Pass the Bar Exam. Get your approval to practice as an USCTP and gain valuable courtroom experience as a student tax litigator.
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