Tax Law Institute | 1717 N Street NW | Washington, DC 20036 | +1(202) 800-9230
Former Special Trial Judge & Distinguished Judicial Speaker
JUDGE JOHN F. DEAN | DEAN EMERITUS AT TAX LAW INSTITUTE
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
Meet Our Business Manager | O'ahu, Hawai'i
Kathryn Franklin M. Sc. Accounting M. Sc. Auditing | Interim Business Manager
Generously supported by the Tax Law Institute at Washington DC
An IRS-approved 501(c)(3) nonprofit corporation, the Hawai'i Federal Tax Clinic serves the low-income residents of the Hawaiian Islands, USA and is generously supported by the Tax Law Institute at Washington, DC and Smart Tax & Business Solutions at Honolulu, HI. The Hawai'i Federal Tax Clinic was approved for funding by the Taxpayer Advocate Service of the Internal Revenue Service in November 2020 and was awarded a *$75,000 grant, but it has operated solely with private funds since 2022. A pending grant application is being considered for IRS-refunding. Located on the Hawaiian island of Oahu, at 425 South Street, the clinic was first managed by Janean A. Kong, IRS Enrolled Agent and local resident. Ms. Kong is a co-founder of the Clinic and served as the first Clinic Director. She is owed an incredible debt of gratitude for her devotion and determination, which furthered the mission of the Hawai'i Federal Tax Clinic during its formative years. A search is now on for her replacement. See below.
The Low-Income Taxpayer Clinic (LITC) Program is a matching federal grant program that provides up to $200,000 per year to qualified organizations to represent low-income taxpayers in controversies with the IRS and provide education and outreach to taxpayers who speak English as a second language (ESL). Qualified organizations include, among others, academic institutions and nonprofit organizations throughout the U.S. that must meet the goals of the program. The Hawai'i Federal Tax Clinic was not funded for 2022, 2023 and 2024. However, the following services were provided during the 2022, 2023 and 2024 Funding Year:
- Provided pro bono representation on behalf of low-income taxpayers in tax disputes with the Internal Revenue Service (IRS) and the United States Tax Court, including audits, appeals, collection matters, and federal tax litigation. We also helped taxpayers respond to IRS and correct account problems.
- The Hawai'i Federal Tax Clinic was approved in 2024 to participate in the United States Tax Court Clinical, Student Practice and Calendar Call Program. We have established a pro bono program with the Tax Law Institute and are actively engaged as legal representatives in several docketed cases in U.S. Tax Court. We also work closely with the IRS Independent Office of Appeals.
- Educated low income and ESL taxpayers about taxpayer rights and responsibilities.
- We identified and advocated for issues that impact low-income taxpayers.
Our services are free or low cost for eligible taxpayers. Although we receive no partial funding from the IRS, our clinic, employees, and our volunteers continued to work completely independent of the IRS.
We determined whether prospective clients meet income guidelines and other criteria before agreeing to represent them and provided consultation services.
Taxpayers seeking LITC services can view the Low-Income Taxpayer Clinic Income Eligibility Guidelines.
LEADERSHIP 2024
Associate Professor
Director
Louis B. Carpenter III CPA CFP USTCP
Assistant Professor
Director
Rebecca McMorris
Director
William McMorris
Director
Daniel Ng JD LLM
Director
Kathryn Franklin is a U.S. Tax Court Apprentice and pro bono student rep in the Honolulu Tax Court.
Meet Our Development Officer | O'ahu, Hawai'i
Samir Bitar E.A. MBA | Corporate Relations
At Tax Law Institute | Pro Bono | Hawai'i, we are passionate about helping low-income taxpayers and want to share our challenge with you. Our outreach to the businesses that service the Hawaiian communities is a concerted effort to solicit and receive annual corporate donations to support our free legal services agenda. Whether you're a local mom n' pop or a large corporate entity that dominates significant markets of the Hawaiian economy, we need your help. Please, join our annual giving programs and donate $5,000, $10,000, $25,000 or $50,000. Fund our cause.
Contact: donations@hawaiifedtax.org
Courtesy of the Taxpayer Advocate Service | Internal Revenue Service for some content
Samir Bitar E.A. is a Carnegie Mellon MBA and the former museum director at the Smithsonian.
Author, Litigator & Tax Evidence Scholar
IN MEMORIAM | JONI LARSON J.D. LL.M.
At the time of her death, Joni Larson was a tax litigator at the Treasury Department, She was a former judicial law clerk for U.S. Tax Court Judge Irene Scott and a tenacious litigator, law professor, tax scholar, and distinguished author with publishing credits in Tax Evidence, Partnerships, and Federal Tax Research.
Author, IRS Enrolled Agent & Trial Attorney
ROBERT E. MCKENZIE J.D. LL.M.
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.
Trial Attorney & Non-Profit Advocate
FRANK AGOSTINO J.D. LL.M.
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.
Guest Speaker & Mentor
LORRY SORGMAN E.A. MST USTCP
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.
Louis B. 'LB' Carpenter, CPA, CFP USTCP is co-founder of the Hawaii Federal Tax Clinic on the Hawaiian island of O'ahu. He serves as Pro Bono Representative and supervises the Pro Bono Group. He is Assistant Professor at the Tax Law Institute at Washington DC.
Self-Instructing Tax Law Library Utilizing A.I.
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