He created a unique legacy while Distinguished Judicial Speaker at the Tax Law Institute, after he retired from the bench on the United States Tax Court. Read his story written by Katherine Bishop, staff writer at Attorney at Law Magazine
During the Apprenticeship Program, the Tax Law Institute invited several notable Tax Court practitioners with expertise in trial practice, trial document preparation, and evidence collection and presentation to participate in the litigation training program. These are those former presenters.
Currently, a tax litigator for the U.S. Treasury Department, Joni Larson is a former judicial law clerk for U.S. Tax Court Judge Irene Scott. She is a tenacious litigator, law professor, tax scholar, and distinguished author with publishing credits in Tax Evidence, Partnership Taxation, and Federal Tax Research.
Robert E. McKenzie lectured at the Tax Law Institute on Saturday, May 7, 2022. He discussed the contents of his recent book and his career as an IRS enrolled agent and tax attorney. The remote session was held in the virtual conference room of the Tax Law Institute at Washington DC.
Frank Agostino was the first to speak to the members of the 2022 Apprenticeship Program at the Tax Law Institute. His presentation included a detailed overview of the procedures that must be followed in order to successfully prosecute a case in U.S. Tax Court.
Ms. Sorgman attempted five times to pass the Tax Court non-attorney exam. She finally did so and has since spent her time mentoring exam applicants who have been unsuccessful in gaining admission to the Tax Court bar. She spoke during several Saturday classes at Tax Law Institute.
Prepare at your own pace for the Tax Court non-attorney exam. Subscribe to our digital portal (THINKIFIC) at an introductory rate of $3995. All tested subjects. Access prior non-attorney exam questions and our suggested answers; get our customized study notes; self-test using our pop quizzes with answers; and get transcribed class lecture notes. Visit michael-s-school-e2e2.thinkific.com Redacted by Rod Monger E.A. Ph.D. MBA (2021 U.S. Tax Court Non-Attorney Bar Applicant), and reviewed and approved by Professor Joni Larson
He facilitated the development of the e-study platform aka U.S. Tax Court Litigator - a training module for U.S. Tax Court bar candidates based upon notes and recordings of real-time lectures presented by the Teaching Faculty. The platform is owned and managed by the Tax Law Institute.
Hear former U.S. Tax Court Judge John F. Dean introduce the Federal Rules of Evidence and explain Legal Ethics; Professor Joni Larson review the FRE as they are applied in Tax Court as well as the U.S. Tax Court Rules of Practice and Procedure; and listen to Jim Chapman and L.B. Carpenter talk about Substantive Tax Law, with contributions from Judge Dean and Professor Larson about individual and partnership tax principles and about notable Tax Court cases and published opinions - all of which are tested on the Tax Court Non-attorney Bar Exam.
Generously supported by the Tax Law Institute
The Tax Law Institute incorporated and organized the Hawaii Federal Tax Clinic that was approved for funding in November 2020. The Hawaii Federal Tax Clinic, a (501)(c)(3) corporation, is located on the Hawaiian island of Oahu, in downtown Honolulu, adjacent to Waikiki Beach at 500 Ala Moana Blvd. The Clinic Director is local resident, Janean Kong. She is a Hawaii state-certified Professional Accountant and IRS Enrolled Agent and has been associated with TLI since 2014. She became an adjunct member of the Teaching Faculty in 2018. Ms. Kong is a Certified Pre-Trial Tax Litigation Specialist. The Clinic provides free legal services to indigent clients. Ms. Kong is certified by the State of Hawaii as a Tax Strategist, Tax Coach, and Master Tutor and is a graduate of the University of Hawaii Professional Program in Accounting.
Ms. Kong is aided by three volunteers, Kim Bates E.A., former financial officer who now serves as a Consultant to the Clinic Director; and Terra Malia Foti who serves as volunteer Executive Assistant to the Clinic Director. Ms. Foti, like Ms. Kong, is a local resident and a long-time professional tax associate.
The Clinic participated in the LITC Program in 2021 to:
LITC services were free or low cost for eligible taxpayers. Although LITC received partial funding from the IRS, the Clinic, their employees, and their volunteers were completely independent of the IRS.
The Clinic determined whether prospective clients met income guidelines and other criteria before agreeing to represent them or provide consultation services. Taxpayers who sought LITC services were able to view the Low-Income Taxpayer Clinic Income Eligibility Guidelines.
Courtesy of the Taxpayer Advocate Service of the Internal Revenue Service.
The Clinic is expected to be funded as a LITC for 2024.
L.B. Carpenter, CPA, CFP & USTCP is co-founder of the Hawaii Federal Tax Clinic, a low-income tax clinic in the Hawaiian Islands. He is serves as Hawaii Federal Tax Clinic Pro Bono Representative and helps coordinate the 501(c)(3) Student Trial Practice Program. He is Senior Lecturer Emeritus at the Tax Law Institute at Washington DC.
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Purchase our digital self-study module for the 2025 Tax Bar Exam - Get all four (4) tested subjects and more - Tax Evidence, Legal Ethics, U.S. Tax Court Rules & Substantive Tax Law - $3995