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Lorry Sorgman attempted the non-attorney exam five times before she was admitted to practice. Hear her amazing story from this tenacious and determined woman who set the bar for repeat-test-takers. She will discuss her experiences during several Saturday classes in the Virtual Conference Room at the Tax Law Institute.
Distinguished Judicial Speaker Emeritus | Professor Emeritus | Dean Emeritus | Tax Law Institute
EA | Certified Pre-Trial Tax Litigation Specialist | Certified Tax Strategist | Certified Tax Coach | Certified Master Tutor | Lecturer | Tax Law Institute
CPA| United States Tax Court Practitioner | Senior Lecturer | Tax Law Institute
IRS OFFICE OF RETURN PREPARERS
JAMES H. CHAPMAN E.A. M.A. M.P.A.
IRS Enrolled Agent
Audit Specialist
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Lecturer Emeritus | Certified Pretrial Tax Litigation Specialist | National Tax Practice Institute Fellow | Chair of the Board of Directors, Hawaii Federal Tax Clinic
IRS Enrolled Agent James H. Chapman is an expert in tax accountancy, auditing and fraud detection. He has been an IRS Enrolled Agent and NTPI Fellow for almost 15 years. He joined the Tax Law Institute in 2008 as a guest lecturer, after which he became a full-time member of the Teaching Faculty (Federal Tax Accounting & Auditing). He lectured in the non-attorney admissions and bar review program for 10 years. During his tenure, he established the program certification in pretrial tax litigation aka the Chapman Certification. He served as a TLI representative to the 2014 Judicial Conference held by the U.S. Tax Court and hosted by Duke Law School. He holds the M.P.A. and M.A. degree from Webster College. Mr. Chapman was recently designated as Chief Tax Accountant for TLI, USTCL, and Hawaii LITC. He is the FY 2024 chairperson of the board of directors of the Hawaii Low Income Federal Tax Clinic.
MICHAEL STUART J.D. MPA
Professor Emeritus
IRS OFFICE OF PROFESSIONAL RESPONSIBILITY
IRS Approved CE Provider of Federal Tax Law (IRC) and U.S. Tax Court Litigation & Trial Practice
THE FLORIDA BAR
Accredited CLE Provider | Legal Specialization in Tax Law
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Litigation Training & Trial Practice Director | Co-Founder & President of the Hawaii LITC Corp.}
Michael Stuart is a former tax policy advisor to the White House; past visiting scholar appointee for public policy (taxation) at Yale Law School; and former special consultant (Islamic banking, auditing & finance) to Harvard University. He spent 20 years on Wall Street as a financier and developer of affordable housing. He is editor of, and principal contributing author to, the Guide to Admission and Practice in U.S. Tax Court. From 2014 to 2018, he chaired the Teaching Faculty and coordinated the Joint Program in Taxation and Litigation at the Tax Law Institute and University of Alabama School of Law Graduate Tax Program. His public service endeavor with the Consumer Bankruptcy Unit of the Legal Aid Society included negotiated workouts with the IRS for indigent clients. He earned a Bachelors of Law in Jurisprudence (B.S.L.), cum laude, and Doctor of Law (J.D.), cum laude, at the British-American Law School, in partnership with the University of Cambridge Program in English Common Law. He was appointed tenured professor of law (Islamic banking law & finance) and academic dean. He was invited as visiting lecturer (Islamic banking) to the Southern New England School of Law, re-chartered University of Massachusetts School of Law Dartmouth. Previously, he assisted the Harvard Islamic Financial Information Program (HIFIP) at the Center for Middle Eastern Studies at Harvard University. He also served briefly as an aide to the North American Secretary at the Trilateral Commission and trained in international business relations and financial management at the Fletcher School of Law and Diplomacy. He is certified in political economy and elementary Mandarin Chinese and earned a master's degree in international relations from Harvard. He graduated Fordham with a B.A. in Sociology, magna cum laude, where he was named a LEEP Scholar and inducted into the national honor society. He is an alumnus of the Yale School of Architecture Enviromental Design Program and a past executive director of The Wildlife Trust, charged with protecting the habitat of the mountain gorilla of Uganda. He manages TLI's charitable giving program and is co-founder and president of the Hawaii Federal Tax Clinic, with offices on Oahu and new offices planned for Maui.
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