THE 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

Free Tax Clinic serviced by United States Tax Court Practitioners & Tax Attorneys

Volunteer

Free Legal Services|Low-Income Taxpayers

Petitions

Hearings & Trials

Docketed Appeals

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. Remember, you have fewer than 90-days to respond. The clock starts on the date the 90-day notice is m

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. Remember, you have fewer than 90-days to respond. The clock starts on the date the 90-day notice is mailed by the IRS.

If you can document how and why you believe the determination is unjust then we may be able to challenge the deficiency determination in the U.S. Tax Court. But first you must provide us with authorization to represent you (POA) and we will provide you with a retainer agreement. There are no charges.

Afterwards, we will prepare and 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.

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Docketed Appeals

Hearings & Trials

Docketed Appeals

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 h

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 us, your legal representatives. You will be well-briefed afterwards.

If we are unable to reach a settlement, your case will be sent back to the Court. We will then consider the feasibility of proceeding to trial in and before the U.S. Tax Court - all the while, we will continue to seek any opportunity to reach a pre-trial settlement at any point thereafter.

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Hearings & Trials

No one wants to litigate. It is expensive and time-consuming. However, 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. Nevertheles

No one wants to litigate. It is expensive and time-consuming. However, 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. Nevertheless, we will not shy away from a trial if the IRS counsel is unmoved.

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 Practitioners, will work diligently to organize the facts of your case and get you ready (to give witness testimony) 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.

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authorized Pro Bono Reps & VOLUNTEERS

IRS-Approved Enrolled Agent, Acting Clinic Director & Pro Bono Supervisor | USTCP

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

He is an IRS-Approved Enrolled Agent.
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 and has served as a college professor in Los Angeles, California.

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.

CPA MBA, U.S. Tax Court Apprentice, Litigation Services Intern & Authorized Pro Bono Representative

Louis Terrero CPA MBA

Joined the Tax Law Institute during the summer of 2025.
Became a U.S. Tax Court Apprentice in January 2026.
Began internship with the Tax Law Institute's Litigation Services Group, working as a Forensic Accountant with the Civil Tax Fraud and Legal Research Team.

Teaching Fellow, U.S. Tax Court Apprentice, Authorized Pro Bono Rep & Litigation Services Intern

CPA MBA, U.S. Tax Court Apprentice, Litigation Services Intern & Authorized Pro Bono Representative

George Parrott CPA J.D. LL.M..

He is Rule 31 Mediator
Managing partner at the accounting firm of Coopers Travis LLC in Nashville TN
TLI Litigation Services 2026-2027 Intern

Remote & In-Person Pro Bono Representation at U.S. Tax Court

Teaching Fellow, U.S. Tax Court Apprentice, Authorized Pro Bono Rep & Litigation Services Intern

Remote & In-Person Pro Bono Representation at U.S. Tax Court

Through in-person and remote proceedings, our team of experienced tax practitioners and pro bono reps, under the oversight of a tax litigation counsel can help low-income taxpayers develop a comprehensive strategy to settle their docketed case posted to the Tax Court calendar in the Appeals Office or the Honolulu Tax Court.
Working with the free tax clinic we support, our pro bono team will create a plan that meets unique needs of individuals who comport with the IRS low-income guidelines.
Through the free clinic's link to the U.S. Tax Court Clinical, Student Practice and Calendar Call Program, we provide expert guidance in case management and negotiate settlements of docketed cases in the IRS Independent Office of Appeals.
If unsuccessful in reaching settlement, we then pursue the case in the Tax Court to ensure that their tax matter is resolved. We also identify low-cost legal assistance for non-qualifying taxpayers. No one is turned away.
Oversight provided by Michael Jerome Stuart, The John F. Dean Professor of Federal Tax Litigation and U.S. Tax Court Trial Practice.

Tax Analyst, Authorized Pro Bono Representative & Volunteer

Teaching Fellow, U.S. Tax Court Apprentice, Authorized Pro Bono Rep & Litigation Services Intern

Remote & In-Person Pro Bono Representation at U.S. Tax Court

Ludmila "Mila" Moraru LL.B. LL.M.

Ludimila 'Mila' Moraru is a volunteer who assists taxpayers with federal tax matters at the Free Tax Clinic aka Hawai'i Federal Tax Clinic on O'ahu.
She works with the Pro Bono Program under the supervision of a Tax Litigation Counsel who is a member of the Tax Court Bar and is admitted to practice in and before the United States Tax Court.
She earned an LL.M. in Taxation from Loyola University Chicago School of Law and holds a law degree (LL.B.) from Moldova.
She passed the February 2025 New York State Bar Examination. Her admission to practice law in New York is currently pending.

IRS-Approved Enrolled Agent & Volunteer

Mariya Pankratova E.A. Ms.PA

She is an IRS-Approved Enrolled Agent.
She holds a Master of Public Accounting degree from the Pennsylvania State University.

Family Law, Tax Attorney & Volunteer

IRS-Approved Enrolled Agent & Volunteer

Richard C. Cunha J.D.

He is a Family Law and Tax Attorney with 30 years of experience.

Tax Preparer & Volunteer

Kathryn Franklin Ms.Sc. Ms.S.

Kathryn Franklin is a Tax Preparer.
She holds a M.Sc. degree in Accounting and M.Sc. degree in Auditing from Purdue University.

Chief Tax Litigation Counsel Emeritus & CPA | Admitted to Practice, U.S. Tax Court | Faculty Advisor

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

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

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 t ax return.

Low-cost & flat-fee tax counseling and LEGAL representation

Tax Law Institute Launches Litigation Services Group in U.S.

The Tax Law Institute has launched its long-awaited Litigation Services Group based in Washington D.C.. The Group will offer low-cost, flat-fee federal tax counseling and legal representation in and before the U.S. Tax Court, and specialize in the settlement and litigation of low, moderate and high-liability tax cases. The Group also will address matters of Civil Tax Fraud Defense and Tax Resolution. It is staffed by several United States Tax Court Practitioners and Tax Attorneys, with a support team composed of a seasoned federal tax researcher, a forensic CPA, and a forensic accounting and auditing investigator and legal researcher. The Litigation Services Group also will soon maintain offices in London UK, and over the coming months, it will make an outreach to serve U.S. expatriates and EU community moderate-to-high-worth and corporate investors with taxable assets situated in the U.S.

Visit our Litigation Services website today at https://tlilitigationservices.com/services

"Giving Back ... through free legal services"

TAX LAW INSTITUTE Pro Bono | Hawai'i

Our Mission

Free Legal Services|Low-Income Taxpayers

Petitions

Hearings & Trials

Docketed Appeals

Docketed Appeals

Hearings & Trials

Docketed Appeals

Hearings & Trials

Hearings & Trials

Hearings & Trials

Pro Bono Practice | Tax Litigation Clinic

authorized Pro Bono Reps & VOLUNTEERS

IRS-Approved Enrolled Agent, Acting Clinic Director & Pro Bono Supervisor | USTCP

CPA MBA, U.S. Tax Court Apprentice, Litigation Services Intern & Authorized Pro Bono Representative

CPA MBA, U.S. Tax Court Apprentice, Litigation Services Intern & Authorized Pro Bono Representative

Teaching Fellow, U.S. Tax Court Apprentice, Authorized Pro Bono Rep & Litigation Services Intern

Teaching Fellow, U.S. Tax Court Apprentice, Authorized Pro Bono Rep & Litigation Services Intern

CPA MBA, U.S. Tax Court Apprentice, Litigation Services Intern & Authorized Pro Bono Representative

Remote & In-Person Pro Bono Representation at U.S. Tax Court

Teaching Fellow, U.S. Tax Court Apprentice, Authorized Pro Bono Rep & Litigation Services Intern

Remote & In-Person Pro Bono Representation at U.S. Tax Court

Tax Analyst, Authorized Pro Bono Representative & Volunteer

Teaching Fellow, U.S. Tax Court Apprentice, Authorized Pro Bono Rep & Litigation Services Intern

Remote & In-Person Pro Bono Representation at U.S. Tax Court

IRS-Approved Enrolled Agent & Volunteer

IRS-Approved Enrolled Agent & Volunteer

Family Law, Tax Attorney & Volunteer

IRS-Approved Enrolled Agent & Volunteer

Tax Preparer & Volunteer

Chief Tax Litigation Counsel Emeritus & CPA | Admitted to Practice, U.S. Tax Court | Faculty Advisor

Chief Tax Litigation Counsel Emeritus & CPA | Admitted to Practice, U.S. Tax Court | Faculty Advisor

OUR FREE SERVICES

Advocacy

Taxpayer Education

Legal Services & Representation

Legal Services & Representation

Low-cost & flat-fee tax counseling and LEGAL representation

Tax Law Institute Launches Litigation Services Group in U.S.