THE Tax Law Institute |1717 N Street NW |STE 1|Washington, DC 20036 |+1(202) 800-9230
Former Special Trial Judge & Distinguished Judicial Speaker
JUDGE JOHN F. DEAN | JUDICIAL SPEAKER
He created a unique legacy while Distinguished Judicial Speaker at the Tax Law Institute, after he retired from the bench of the United States Tax Court. Read his story written by Katherine Bishop, staff writer at Attorney at Law Magazine
Saturday, May 16, 2026 at 10am ET at the tax law institute
GEORGE CONNELLY | chamberlain hrdlicka
George Connelly is recognized as one of the leading federal tax litigators in the United States. His practice focuses on IRS audit, collection and criminal matters including civil and criminal tax litigation matters, for clients including individuals, companies and estates. In a distinguished career spanning decades, he has achieved over 60 reported opinions in tax cases, and has received numerous honors and awards from governmental bodies and professional organizations.
George gained perspective and insight into the workings of the federal tax system as a lawyer with the Internal Revenue Service. In his 15-year career with the IRS, he established relationships that continue to the present day. George served at many levels, in the Office of Chief Counsel, as a Special Trial Attorney for the North-Atlantic Region in Buffalo, New York, and as the Legal advisor to the Buffalo, New York, District Director and the Buffalo Appeals Office for criminal, examination and collection divisions; and as the Tax Shelter Coordinator for nine years, from 1976 to 1985. George also served as an Instructor for the Chief Counsel's National Trial Attorney Training Program, lecturing on evidence and cross-examination; and as the Leader of Task Forces (1979, 1980) charged with the creation of the Regional Trial Attorney Training Program and the Redesign of the National Program.
In addition to serving as past Tax Controversy Practice Leader, George has assumed a leadership role within the Firm, participating for many years on the Business Development Committee and as Head of the Entry Level Recruiting Committee from 1999 - 2000 and 2003 - 2005, as well as participating on many other Firm committees
Saturday, June 20, 2026 at 10am Et AT THE TAX LAW INSTUTITUE
Charles 'Chuck' Hodges | JONES DAY
Chuck Hodges is a litigator with a master's in taxation. Chuck has tried five federal tax litigation cases in the last two years, with proposed IRS adjustments exceeding $225 million. Chuck focuses his practice on tax litigation and assists U.S. taxpayers facing tax disputes around the world, including recently working with foreign counsel in a transfer pricing dispute in Germany. He has represented taxpayers in more than 200 docketed cases against the IRS in the United States Tax Court; U.S. Court of Federal Claims; U.S. District Courts in Georgia, South Carolina, Florida, Texas, Delaware, Mississippi, and Arizona; and Courts of Appeals for the Fifth, Sixth, Ninth, and Eleventh Circuits. Among his reported cases are Parkway Gravel v. Commissioner, T.C. Memo. 2024-59 (sham/economic substance); Caracci v. Commissioner, 456 F.3d 444 (5th Cir. 2006) (intermediate sanctions/excise taxes); and Wright v. Commissioner, 809 F.3d 877 (6th Cir. 2016) (reversing T.C. opinion on foreign currency classification). By combining his tax law background with his master's degree in economics, Chuck focuses on litigation with economic experts, such as transfer pricing. Learn More
Distinguished Professor of Law
JOHN 'JACK' A. TOWNSEND J.D. LLM.
Jack Townsend is the author of the acclaimed, Federal Tax Procedure, used by the Tax Law Institute to prepare IRS enrolled agents and CPAs for the United States Tax Court bar examination and for practice in and before the U.S. Tax Court. He has been a special guest speaker at the Tax Law Institute during 2025.
Author, Litigator & Tax Evidence Scholar |Tax Law Institute
JONI D. LARSON J.D. LL.M. | IN MEMORIAN
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.
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.
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.
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 Chief Tax Counsel Emeritus and co-founder of the Hawaii Federal Tax Clinic on the Hawaiian island of O'ahu. He serves as Pro Bono Advisor Emeritus and advises the Pro Bono Team. He is Assistant Professor Emeritus at the Tax Law Institute at Washington DC.
Donor Relations
At the Tax Law Institute | Pro Bono | Hawai'i, we are passionate about helping low-income taxpayers and want to sharei 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. Please help fund our cause.
The Hawai'i Federal Tax Clinic contributed in excess of 300 man-hours of free legal services to low-income Hawaiian taxpayers during September 2024 thru February 2026. The legal services translates into a billable hours of $117,720 USD and saved Hawaiian taxpayers over $382,000.
HELP RAISE FUNDS | SEND DONATIONS
Hawai'i Federal Tax Clinic
Island of O'ahu
1001 Bishop Street, Ste. 2685A
Honolulu HI 26813
Telephone: +1(808) 202-2274
Click/Tap Here to Make a Donation
Courtesy of the Taxpayer Advocate Service | Internal Revenue Service for some content
Ludmila Moraru LL.B. LL.M. | Volunteer
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. The Hawai'i Federal Tax Clinic was approved for funding by the Taxpayer Advocate Service of the Internal Revenue Service in November 2020 and awarded an initial grant of $75,000. Since then, it has operated solely with private funds, since 2022. Located on the Hawaiian island of Oahu, at 1001Bishop Street, the Clinic is managed by Acting Clinic Director Jeffrey Thompson - an IRS enrolled agent and United States Tax Court Practitioner.
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 by the TAS for 2022, 2023 and 2024. However, the following services were provided during the 2022, 2023 and 2024 Funding Year:
- Provided over $57,000 of pro bono representational services 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.
The Clinic 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.
Mila Moraru is a volunteer at the Free Tax Clinic.
About the Clinical Educational Coordinator | Google
IRS Approved Provider of Continuing Professional Education
Michael Jerome Stuart is an academic and legal expert in federal tax litigation, particularly noted for his work with the Tax Law Institute in Washington, D.C.. His significance in the federal tax arena is primarily in the area of education, pro bono work for low-income taxpayers, and preparing others for practice before the U.S. Tax Court. He is listed as the nation's top educator of Federal Tax Litigation and U.S. Tax Court Trial Practice
Background and Roles
Stuart is a Professor Emeritus and holds the John F. Dean Professorship of Federal Tax Litigation and U.S. Tax Court Trial Practice at the Tax Law Institute. His other roles include:
Editor and Co-Author
He is the editor and principal contributing author of the Guide to Admission and Civil Practice in U.S. Tax Court, a book designed to help aspiring tax practitioners pass the Tax Court Bar Examination.
Educational Coordinator
He oversees the Pro Bono Program for the Hawai'i Federal Tax Clinic, which assists low-income individuals with actions before the IRS and the U.S. Tax Court.
Former Policy Advisor
His past experience includes serving as an Interim policy advisor to the White House and as a designated visiting scholar appointee (public policy/taxation) at Yale Law School.
Significance in the Federal tax arena
Stuart's impact on federal tax practice stems from his focus on education and accessibility:
- Training Tax Court practitioners: He plays a crucial role in training the next generation of tax professionals, specifically non-attorneys known as United States Tax Court Practitioners (USTCPs). He works to improve the low admission rate for the Tax Court Bar Exam by providing guidance and training on the tested subjects.
- Expanding access to justice: Through the free tax clinic's Pro Bono Program, he helps low-income clients manage civil tax controversies, ensuring they have access to representation before the IRS Independent Office of Appeals and the U.S. Tax Court.
- Enhancing legal education: He has worked to improve the delivery of educational services through modern technology, including the use of artificial intelligence.
- Guiding bar applicants: His guidebook provides straightforward advice on what is required to pass the Tax Court Bar Exam, including the often overlooked FBI vetting process for applicants.
Contact Us
Have questions about our Pro Bono Program or Tax Bar Preparation and Apprenticeship Program, then please call us. Our Teaching Faculty is always happy to help. Get in touch with us today. Call +1 (202) 800-9230 or email michaeljerome.stuart@aya.yale.edu.
Supervised Courtroom Pro Bono Apprentice Program
Begin on May 9, 2026. Train to become a pro bono authorized legal representative of low-income taxpayers. Attend remote hearings at the IRS Independent Office of Appeals. Participate in-person at Honolulu, Hawaii U.S. Tax Court proceedings. Represent clients under supervision of USTCPs and Tax Attorneys. Prepare Petitions, Agreements, Briefs, etc. Amend Petitions and negotiate Settlements. Engage in Motions Practice, write Stipulations, Summary Judgements, conduct legal research and work with Tax Attorneys, law professors, USTCPs and judges. Establish your practice or pass the Tax Bar Exam.