Tax Law Institute | 1717 N Street NW | 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 Litigation Counsel

Legal Educators of Federally-Authorized Tax Practitioners

Volunteer

Free Legal Services|Low-Income Taxpayers

Petitions

Hearings & Trials

Petitions

If you've received a '90-day letter' it means that the IRS has made a determination that you have a tax deficiency and owe back taxes. If you contact us immediately after you've received the letter then we can advise you as to what to do. You have fewer than 90-days to respond. If you can document how and why you believe the determination is unjust then we may prepare a Petition to challenge the deficiency determination in the U.S. Tax Court. But first you provide us with authorization to represent you and we provide you with a retainer agreement. Afterwards, we file the petition with the Court clerk. We will represent you when your case is sent to docketed appeals (IRS). We will attempt to reach a settlement with the appeals' officer at the hearing that will follow.

Appeals

Hearings & Trials

Petitions

We collect from you all documents that are relevant to your case and that are cited in the notice of (tax) deficiency. Then we conduct our research, evaluate what we discover and transmit the supportive findings that we deem to be evidentiary to the Appeals' attorney who gets assigned to your case. We will represent you at the impending hearing before the IRS independent Office of Appeals, where we will attempt to settle your case with the assigned officer. The hearing is your last opportunity to resolve the tax controversy without litigation so it is best if it is attended only by the legal representatives. You will be well-briefed afterwards. If we are unable to reach a settlement, we will then consider the feasibility of proceeding to trial in and before the U.S. Tax Court.

Hearings & Trials

We will represent you in and before the U.S. Tax Court and argue your tax matter, if we deem the facts of your case to be properly documented and warrant a trial. But we will try, right up to day of trial, as well as during the trial, to reach a settlement. Supervised by our Tax Court Litigation Counsel, our team of pro bono student representatives, composed of experienced federally-authorized tax practitioners with various expertise, and United States Tax Court Practitioner-designates will work diligently to organize the facts of your case and get you ready for your proceedings. We will prepare all trial documents, decide on the best evidence, and aggressively prosecute your case - all at no cost to you, beyond the $60 filing fee that you must pay.

U.S. Tax Court Legal Representatives

Authorized Pro Bono Student Representative

Kathryn Franklin, M.Sc. Accounting, M.Sc. Auditing

She is a tax 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.

Authorized Pro Bono Student Representative

Jeffrey Thompson, E.A. M.A. MBA, USTCP-designate

He is the Team Leader of the pro bono student reps and a small business and entertainment tax specialist. Recently-vetted by the FBI, he awaits being sworn-in as United States Tax Court Practitioner and the assignment of his bar registration number.

Tax Litigation Counsel & Pro Bono Supervisor

Louis B. Carpenter III CPA, CFA, USTCP

He is an Assistant Professor at the Tax Law Institute at Washington DC and 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

IRC Scholar & Faculty Advisor

Tax Litigation Counsel & Pro Bono Supervisor

Serina Moy E.A.

She is Faculty Advisor to the Pro Bono Program. She also is the 2024-2025 Resident Scholar and Senior Lecturer in the IRC for the U.S. Tax Court Tax Bar Prep and Apprenticeship Program at the Tax Law Institute at Washington DC. To learn more, please visit https://taxlawinstitute.com/

OUR FREE SERVICES

Advocacy

Legal Services & Representation

Taxpayer Education

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

Legal Services & Representation

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

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.

Self-Instructing Tax Law Library Using A.I.

Self-prepare for the 2025 U.S. Tax Court Bar Examination. Reserve your subscription to our self-instructing Tax Law Library utilizing A.I. for the price of $4995. Allows you to self-teach all tested subjects - FRE | IRC | Federal Tax Procedure | Ethics | Tax Court Rules & Procedures | Case Law. Self-test with pop quizzes with answers. Access the ExamSoft 2021 and 2023 Tax Court bar exam questions and our suggested answers prepared by USTCPs and our law professors. Ideal for busy EAs and CPAs who aspire to establish a Federal tax litigation practice, after passing the 2025 bar examination. The Tax Law Library will be ready and uploaded during January 2025. Purchase your subscription here.

Included are digital recordings of live classes that cover difficult topics.

Call +1.202.800.9230 | Text IQ-58894529

Available January 2025

The Tax Law Institute at Washington, DC

1717 N Street NW Washington, DC 20036

(202) 800-9230

Copyright © 2001-2024 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.

"Giving Back... through free legal services"

TAX LAW INSTITUTE Pro Bono | Hawai'i

Free Legal Services|Low-Income Taxpayers

Petitions

Hearings & Trials

Petitions

Appeals

Hearings & Trials

Petitions

Hearings & Trials

Hearings & Trials

Hearings & Trials

Pro Bono | Tax Litigation Clinic

U.S. Tax Court Legal Representatives

Authorized Pro Bono Student Representative

Authorized Pro Bono Student Representative

Authorized Pro Bono Student Representative

Authorized Pro Bono Student Representative

Authorized Pro Bono Student Representative

Authorized Pro Bono Student Representative

Tax Litigation Counsel & Pro Bono Supervisor

Tax Litigation Counsel & Pro Bono Supervisor

Tax Litigation Counsel & Pro Bono Supervisor

IRC Scholar & Faculty Advisor

Tax Litigation Counsel & Pro Bono Supervisor

Tax Litigation Counsel & Pro Bono Supervisor

OUR FREE SERVICES

Advocacy

Legal Services & Representation

Taxpayer Education

Taxpayer Education

Legal Services & Representation

Taxpayer Education

Legal Services & Representation

Legal Services & Representation

Legal Services & Representation

Self-Study | 2025 Tax Bar Examination

Self-Instructing Tax Law Library Using A.I.

Join Our Team | Apply for Admission

REMOTE ClASSES

Tax Bar Prep

Federal Tax Litigation

Federal Tax Litigation

Federal Tax Litigation

Federal Tax Litigation

Federal Tax Litigation

Student Trial Practice

Federal Tax Litigation

Student Trial Practice

Apply to become a United States Tax Court Practitioner | Tax Litigation Counsel

To apply call +1.202.800.9230 | Text IQ-58894529