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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
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.
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.
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.
Generously supported by the Tax Law Institute and Smart Tax & Business Solutions
An IRS-approved 501(c)( b3) 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:
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
Courtesy of the Taxpayer Advocate Service | Internal Revenue Service for some content
*The Clinic expects to be re-funded as a LITC in November 2024.
Kathryn Franklin is a U.S. Tax Court Apprentice and pro bono student rep in the Honolulu Tax Court.
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