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
Distinguished Professor of Law
JOHN 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
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.
Low-cost & flat-fee tax counseling and LEGAL representation
Tax Law Institute Launches Litigation Services Group in U.S. and U.K.
The Tax Law Institute has just recently lunched its long-awaited Litigation Services Group based in Washington D.C.. The Group will offer low-cost, flat-fee federal tax counseling and legal representation in and before the U.S. Tax Court, and specialize in the settlement and litigation of low, moderate and high-liability tax cases. The Group also will address matters of Civil Tax Fraud Defense and Tax Resolution. It is staffed by several United States Tax Court Practitioners and Tax Attorneys, with a support team composed of a seasoned federal tax researcher, a forensic CPA, and a forensic accounting and auditing investigator and legal researcher. The Litigation Services Group also maintains offices in London UK, and over the coming months, it will make an outreach to serve U.S. expatriates and EU community moderate-to-high-worth and corporate investors with taxable assets situated in the U.S.
Visit our Litigation Services website today at https://tlilitigationservices.com/services
Louis B. 'LB' Carpenter, CPA, CFP USTCP is Chief Tax Counsel and co-founder of the Hawaii Federal Tax Clinic on the Hawaiian island of O'ahu. He serves as Pro Bono Representative and advises the Pro Bono Team. He is Assistant Professor Emeritus at the Tax Law Institute at Washington DC.
Kathryn Franklin | Corporate Relations
At the 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. Please help fund our cause.
The Hawai'i Federal Tax Clinic contributed 162 man-hours of free legal services to low-income Hawaiian taxpayers during September 2024 thru August 2025. The legal services translates into a billable hours of $57,720 USD,
HELP RAISE FUNDS
Contact: kat.franklin@hawaiifederaltax.org
Telephone: +1(808) 202-2274
Courtesy of the Taxpayer Advocate Service | Internal Revenue Service for some content
Ludmila Moraru J.D. LL.M. | Legal 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 legal volunteer and tax resolution specialist 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.
Join our Pro Bono Training Program
Begin on January 10. 2026 as an authorized pro bono U.S. Tax Court legal representative of low-income taxpayers. Participate in remote hearings at the IRS independent Office of Appeals and in-person proceedings in Honolulu U.S. Tax Court. Confer with counsels to determine settlement or proceed to trial. Review documents - Notice of Deficiency, Petition, Agreements, Briefs, etc. Amend Petitions and negotiate settlements. Prepare summary judgement and engage in motions practice. Conduct legal research and work with tax attorneys, law professors, United States Tax Court Practitioners and judges.