JUDICIAL EDUCATOR

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 and worked with U.S. Tax Court Litigators Corp. - a specialty tax law group and TLI affiliate that provides free legal services to the Clinic's 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 (that includes one intern), Kim Bates E.A., former financial officer who now serves as a Consultant to the Clinic Director;  Catherine Wright E.A., intern and Business Manager and Tax Compliance Officer; 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 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 Federal Tax 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