Tax Law Institute |1717 N Street NW |STE 1|Washington, DC 20036 |+1(202) 800-9230
"Giving Back... through free legal services"
TAX LAW INSTITUTE Pro Bono | Hawai'i
United States Tax Court Practitioners & Tax Attorneys
Pro Bono Representatives & Supervising Tax CounseLS
IRS Enrolled Agent, Acting Clinic Director & Pro Bono USTCP | Admitted to Practice, U.S. Tax Court
Jeffrey Thompson, E.A. M.A. MBA, USTCP
- He is the Team Leader of the pro bono student reps and a small business and entertainment tax specialist.
- Recently-admitted as United States Tax Court Practitioner. He is now the Acting Coordinator of the Clinical Program and Acting Clinic Director of the nonprofit we support.
- He holds an MBA in marketing and the B.A. and M.A. in psychology.
- We provide a range of individual tax services, including advocacy, education, compliance, and representation to low-income taxpayers who live on the Hawaiian islands.
- Our team of experienced tax practitioners and United States Tax Court Practitioners can help ensure that indigent taxpayers are in compliance with all relevant tax laws and regulations.
- We make a best-effort to settle their case in the Appeals Office. In that regard, our Tax Litigation Counsel, CPAs and EAs communicate with Appeal's attorneys to schedule remote hearings and compile documents, which are then forwarded to the respective appeal's officer beforehand to support any request made for settlement and subsequent U.S. Tax Court disposition and approval to dispose of that matter.
- Our pro bono student representatives admitted to the Tax Law Institute most often come with considerable experience in working with the IRS Appeals Office. But as Apprentices to Tax Court practice, they learn to see through different lenses as soon-to-be legal practitioners who must go toe-to-toe with an Appeals attorney. If they are unable to settle, then they must go before the Court to make a legal argument on behalf of an indigent client.
Authorized Pro Bono Representative, Volunteer & Attorney-Designate
Chief Tax Litigation Counsel Emeritus & CPA | Admitted to Practice, U.S. Tax Court
Ludmila 'Mila' Moraru J.D. LL.M.
- She studied U.S. Law in Europe and emigrated to the United States to complete her graduate studies in U.S. tax law.
- She is a tax resolution specialist.
- She passed the 2025 New York State bar examination and is awaiting fitness approval and bar admission.
- She lectures at the Tax Law Institute on evidentiary principles and the Federal Rules of Evidence as applied in U.S. Tax Court.
Chief Tax Litigation Counsel Emeritus & CPA | Admitted to Practice, U.S. Tax Court
Chief Tax Litigation Counsel Emeritus & CPA | Admitted to Practice, U.S. Tax Court
Chief Tax Litigation Counsel Emeritus & CPA | Admitted to Practice, U.S. Tax Court
Louis B. Carpenter III CPA, CFA, USTCP
- He is an Assistant Professor at the Tax Law Institute at Washington DC and the former registered coordinator of the U.S. Tax Court, Student Practice and Calendar Call Program for the Hawai'i Federal Tax Clinic. To learn more, please visit https://taxlawinstitute.com/pro-bono-program
U.S. Tax Court Apprentice & Authorized Pro Bono Representative
Chief Tax Litigation Counsel Emeritus & CPA | Admitted to Practice, U.S. Tax Court
CPA, U.S. Tax Court Apprentice & Authorized Pro Bono Representative
Kathryn Franklin, M.Sc. Accounting, M.Sc. Auditing
- She is the free tax clinic's interim business manager, Montana ranch owner and a specialist in agricultural management.
- She is a seasoned mortgage banker with graduate degrees in accounting and auditing and boast a track-record as a very competent construction manager.
CPA, U.S. Tax Court Apprentice & Authorized Pro Bono Representative
Chief Tax Litigation Counsel Emeritus & CPA | Admitted to Practice, U.S. Tax Court
CPA, U.S. Tax Court Apprentice & Authorized Pro Bono Representative
Stephen Allmond CPA
- He is a former staff accountant at Bender & Bender PC in St. Louis MO.
- He is a specialist in corporate tax matters.
- He earned a Master's of Accountancy degree at the University of Arkansas.
- He is a U.S. Tax Court Apprentice
OUR FREE SERVICES
Advocacy
- We are here to protect you and your rights. As an American worker your income and wages are subject to taxes. Your tax payments are used to support a government that is elected to serve all the people. This includes you.
- If you believe that you have been treated unfairly by the IRS then we are here to negotiate on your behalf. Not only will we counsel you, we will also educate you and stand in your defense.
- And, if you are deficient in the amount of federal tax that you have paid, and you owe money and simply can't afford to pay then we can usually arrange a payment plan for you with the IRS that won't take a big bite out of your paycheck.
- Whatever the federal tax problem, please know that we are here to help. Just call us. We've been negotiating with the Federal government for a very long time, so we can usually find a way to work things out with the IRS.
Taxpayer Education
- We educate low income taxpayers about taxpayer rights and responsibilities. We offer free, remote consultations and classes that teach individuals the basics of the IRC so that no one has to fear the IRS.
- Our clients are given free access to mini-courses simply by dialing in to a virtual conference room. There, they can speak directly to a tax expert who can answer almost any question they might have about federal tax obligations, regulations and procedures.
- For those who work from home or who have a small business such as a landscaping service or some other sources of self-employment income, for example, Uber driver, we offer tips and tax planning advice to help you stay on top of your business. And for the more ambitious, we provide short business management classes with tools to improve your cash flows and to better manage your money. Online federal tax tutorials will post soon and continue each month thereafter.
Legal Services & Representation
Legal Services & Representation
- We are strictly a federal tax clinic and address only federal tax matters. Through our tax and pro bono legal services, our federally-authorized tax practitioners and tax litigation counsel can resolve tax controversies before the IRS and U.S. Tax Court. Their services are free. But taxpayers pay their own court fees.
- So, how would you know that your tax matter may require attention? Usually, you'll receive a notice in the mail from the IRS that tells you that you owe money to the government. The IRS notice is called a "30-day letter".
- You must contact us immediately if you get such a letter because we can talk to the IRS appeals office and probably negotiate a settlement. But if you wait too long then our counsel will have to file a "petition" and represent you in Tax Court. This is a process that can be avoided if you get in touch with us as soon as you receive the 30-day letter. Remember, we handle only Federal tax matters. No State of Hawaii tax issues unless they relate to a Federal tax return.
Join our Pro Bono Training Program
Begin on January 17. 2026 as an authorized U.S. Tax Court legal representative of low-income taxpayers in the Honolulu Tax Court. Participate in remote hearings at the IRS independent Office of Appeals and the U.S. Tax Court. Confer with counsels to determine settlement or proceed to trial. Review documents - Notice of Deficiency, Petition, Agreements, Briefs, etc. Amend Petitions and negotiate settlements. Prepare summary judgement and engage in motions practice. Conduct legal research and work with other tax professionals, law professors, United States Tax Court Practitioners and attorneys.