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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

James H. Chapman EA MA MPA

Associate Professor

Director

Louis B. Carpenter III CPA CFP USTCP

Assistant Professor

Director

Rebecca McMorris

Director

William McMorris

Director

Daniel Ng JD LLM

Director                                                    

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. 

Courtesy of the Taxpayer Advocate Service | Internal Revenue Service for some content