JUDICIAL EDUCATOR

Funded by the IRS and Tax Law Institute 

The Tax Law Institute incorporated and organized the Hawaii Low Income Federal Tax Clinic that was approved for U.S. Government funding by the IRS Taxpayer Advocate Service in November 2020. The Hawaii LITC is located on the Hawaiian island of Oahu, in downtown Honolulu, adjacent to Waikiki Beach at 500 Ala Moana Blvd.  The Clinic Director and Qualified Tax Expert is native Hawaiian, Janean Kong. She is a Certified Professional Accountant and IRS Enrolled Agent and has been associated with TLI since 2014. She became a member of the the Teaching Faculty in 2018. Ms. Kong is a Certified Pre-Trial Tax Litigation Specialist and worked with U.S. Tax Court Litigators.Org - a specialty tax law group and TLI affiliate that provides free legal services to HLITC indigent clients. At TLI, she was designated to coordinate the Mock Branerton Conferences, included in the United States Tax Court Litigation Training Program. 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 assisted by Kimberely Bates who serves as Tax Compliance Officer and Qualified Business Administrator. Ms. Bates is an IRS Enrolled Agent and 2021 U.S. Tax Court bar admission candidate.

The Low Income Taxpayer Clinic (LITC) Program is a matching federal grant program that provides up to $100,000 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.

Clinics participating in the LITC Program in 2021: Hawaii Low Income Taxpayer Clinic

• Provide pro bono legal representation on behalf of low income taxpayers in tax disputes with the Internal Revenue Service (IRS), including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems;
• Educate low income and ESL taxpayers about taxpayer rights and responsibilities; and
• Identify and advocate for issues that impact low income taxpayers.

LITC services are free or low cost for eligible taxpayers. Although LITCs receive partial funding from the IRS, clinics, their employees, and their volunteers are completely independent of the IRS.

Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them or provide consultation services. Taxpayers seeking LITC services can view the Low Income Taxpayer Clinic Income Eligibility Guidelines.

Courtesy of the Taxpayer Advocate Service of the Internal Revenue Service