Approved United States Tax Court Clinical, Student Practice & Calendar Call Program
1001 Bishop St. | near Hawai'i Capital Historic District | Suite 2685A | Honolulu, Hawai'i 96813 | +1 (808) 202-2274
Fund Our Cause | Give Generously
Your support and contributions will help us meet our goals and improve our services. Your generous donation will fund our clinic and help families in need. Our organization is IRS-approved as a 501(c)(3) nonprofit, so we can offer the charitable deduction to our donors. Please contribute what you can. The families we serve will appreciate it.
Read about families we've helped. Click here:. https://taxlawinstitute.org/charitable-giving
HAWAI'I - Our pictorial gift | Download
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DONOR RELATIONS
Donations
We are dedicated to serving the needs of our local Hawaiian communities. From providing consultations to those who need help staying in compliance to offering educational programs and legal support services, we are committed to making a positive impact on the lives of those who come to us for help with IRS problems. By supporting Hawai'i Federal Tax Clinic, you support your community and help build a brighter future for all Hawaiian low-income taxpayers. Please help by making an annual contribution to our cause. Your corporate gift of $10,000, $25,000, or $50,000 can go a long way towards helping us to provide free legal representation for those who cannot afford to hire tax counsel. Please respond to our solicitation with your donation to help our cause.
HELP RAISE FUNDS:
Telephone: +1 (808) 202-2274
Kathryn Franklin handles donor relations. She is available to explain our mission.
Charitable Giving
Dennis and Lenora R. says ...
Lenora and her husband, Dennis, got into tax trouble and couldn't afford the expensive representation they were told they'd need. She called us. We told her to pay what she could afford. She wrote in response, "There are no words to express my heartfelt thank you. I did not know your organization even existed. I am grateful and truly appreciate your continued assistance. God bless n Aloha".
Leonora
Tamara B. says ...
"What a splendid organization. Working with the legal team at the Hawaii Federal Tax Clinic is a truly professional experience. They answered every inquiry promptly. They are thorough. They know all the tax laws and how to explain them. But most of all, they are efficient. They are the best legal professionals I've ever worked with here in Hawaii. Although we are still waiting for a settlement with the IRS, my husband and I are very satisfied with how things are progressing. We have every confidence that the Clinic legal staff will resolve our problem"
Daniel B. says ...
"My wife and I can't find the words to express how glad we are to have found this organization. The federal tax litigators at the Hawaii Federal Tax Clinic are doing an amazing job, and we are grateful. They're in contact with the IRS and appear to be heading towards a favorable resolution for our case."
Steven & Sabrina L. say ...
"Thanks to the Hawai'i Federal Tax Clinic, we wound up paying just several thousand dollars of a $57,000 IRS assessment and saved $10,000 in legal fees. And we paid nothing but a $25 fee for the processing services. What a wonderful group of volunteer litigators. Thank you!"
AUTHORIZED REPS & VOLUNTEERS
2025-2027 Volunteer & Authorized Pro Bono Representative
- Ludimila 'Mila' Moraru is a volunteer who assists taxpayers with federal tax matters at the Free Tax Clinic aka Hawai'i Federal Tax Clinic, on O'ahu.
- She works with the Pro Bono Program under the supervision of a Tax Litigation Counsel who is a member of the Tax Court Bar and is admitted to practice in and before the United States Tax C
- Ludimila 'Mila' Moraru is a volunteer who assists taxpayers with federal tax matters at the Free Tax Clinic aka Hawai'i Federal Tax Clinic, on O'ahu.
- She works with the Pro Bono Program under the supervision of a Tax Litigation Counsel who is a member of the Tax Court Bar and is admitted to practice in and before the United States Tax Court.
- She earned an LL.M. in Taxation from Loyola University Chicago School of Law and holds a law degree (LL.B.) from Moldova.
- She passed the February 2025 New York State Bar Examination. Her admission to practice law in New York is currently pending.
- We provide a range of individual tax services, including advocacy, education, compliance, and representation to low-income taxpayers who live on the Hawaiian islands.
- Our team of experienced tax practitioners and United States Tax Court Practitioners can help ensure that indigent taxpayers comply with all relevant tax laws and regulation
- We provide a range of individual tax services, including advocacy, education, compliance, and representation to low-income taxpayers who live on the Hawaiian islands.
- Our team of experienced tax practitioners and United States Tax Court Practitioners can help ensure that indigent taxpayers comply with all relevant tax laws and regulations.
- We make a best effort to settle their case in the Appeals Office. In that regard, our Tax Litigation Counsel, CPAs, and EAs communicate with Appeals attorneys to schedule remote hearings and compile documents, which we then forward to the respective Appeals officer beforehand to support any settlement request and subsequent U.S. Tax Court disposition and approval to dispose of that matter.
- Our pro bono student representatives admitted to the Tax Law Institute often have considerable experience working with the IRS Appeals Office. But as Apprentices to Tax Court practice, they learn to see through different lenses as soon-to-be legal practitioners who must go toe-to-toe with an Appeals attorney. If they cannot settle, they must go before the Court and make a legal argument on behalf of an indigent client.
2026-2027 U.S. Tax Court Apprentice, Authorized Pro Bono Rep & Litigation Services Intern | CPA
- Joined the Tax Litigation Clinic in 2026.
- Investigative Accountant
- Accounting Professor and Educator
2026-2027 U.S. Tax Court Apprentice | Authorized Pro Bono Representative | Litigation Services Intern
George Parrott is Managing Partner at the accounting firm of Coopers Travis LLC in Nashville, TN.
- He is a licensed CPA
- He holds a J.D. and LL.M. degrees
- Tennessee Supreme Court Rule 31 Mediator
- Certified Construction Industry Financial Professional (CCIFP) and Certified in Financial Forensics (CFF),
- TLI Litigation Services 2026-2027 Intern
Remote & In-Person Pro Bono Representation at Honolulu U.S. Tax Court Provided by the Tax Litigation Clinic & TLI Litigation Services
Remote & In-Person Pro Bono Representation at Honolulu U.S. Tax Court Provided by the Tax Litigation Clinic & TLI Litigation Services
- Through in-person and remote proceedings, our team of experienced tax practitioners and pro bono reps, under the oversight of tax litigation counsel, can help low-income taxpayers develop a comprehensive strategy to settle their docketed case posted to the Tax Court calendar in the Appeals Office or the Honolulu Tax Court.
- Working with t
- Through in-person and remote proceedings, our team of experienced tax practitioners and pro bono reps, under the oversight of tax litigation counsel, can help low-income taxpayers develop a comprehensive strategy to settle their docketed case posted to the Tax Court calendar in the Appeals Office or the Honolulu Tax Court.
- Working with the free tax clinic we support, our pro bono team will create a plan that meets the unique needs of individuals who comply with the IRS low-income guidelines.
- Through the free clinic's link to the U.S. Tax Court Clinical, Student Practice and Calendar Call Program, we provide expert guidance in case management and negotiate settlements of docketed cases in the IRS Independent Office of Appeals.
- If we cannot reach a settlement, we pursue the case in Tax Court to ensure the matter is resolved. We also identify low-cost legal assistance for non-qualifying taxpayers. No one is turned away. Pro Bono services are provided by the Tax Litigation Clinic and TLI Litigation Services
2025-2026 Acting Clinic Director, IRS Enrolled Agent & Pro Bono Team Leader | Admitted to Practice, U.S. Tax Court
Remote & In-Person Pro Bono Representation at Honolulu U.S. Tax Court Provided by the Tax Litigation Clinic & TLI Litigation Services
- Jeffrey Thompson is an EA and United States Tax Court Apprentice at the Tax Law Institute at Washington DC. He is admitted to practice in the U.S. Tax Court. Currently, Jeff is the acting clinical coordinator and acting clinic director. He is a 2025 faculty intern and current participant in the U.S. Tax Court Litigation and Trial Practice
- Jeffrey Thompson is an EA and United States Tax Court Apprentice at the Tax Law Institute at Washington DC. He is admitted to practice in the U.S. Tax Court. Currently, Jeff is the acting clinical coordinator and acting clinic director. He is a 2025 faculty intern and current participant in the U.S. Tax Court Litigation and Trial Practice Program at TLI.
- He was recently admitted to practice in and before the U.S. Tax Court in November 2024. Known as 'Jeff' to his friends and colleagues, he holds an MBA in marketing and an M.A. in psychology.
- He leads the Pro Bono Group for the Hawai'i Federal Tax Clinic U.S. Tax Court Clinical, Student Practice and Calendar Call Program. He also delivers the Clinic's Tax Education Program, which broadcasts tutorials to taxpayers throughout the Hawaiian Islands.
- He specializes in entertainment tax matters and small business taxation.
Volunteer IRS-Approved Enrolled Agent & Authorized Pro Bono Representative
Mariya Pankratova is an IRS
Enrolled Agent.
- She holds a Master of Public Accounting degree from the Pennsylvania State University.
Volunteer Family Law & Tax Attorney | Admitted to Practice, U.S. Tax Court | Authorized Pro Bono Representative
Richard C. Cunha is a seasoned Family Law and Tax Attorney, licensed in the Commonwealth of Massachusetts.
- He is admitted to practice by the U.S. Tax Court.
Volunteer Tax Preparer & Authorized Pro Bono Representative
Kathryn Franklin is a Tax Preparer.
- She holds a M.Sc. degree in Accounting and M.Sc. degree in Auditing from Purdue University.
- She is responsible for fundraising for the Clinic.
Chief Tax Litigation Counsel Emeritus, Admitted to Practice, U.S. Tax Court, CPA & Adjunct Assistant Professor
Chief Tax Litigation Counsel Emeritus, Admitted to Practice, U.S. Tax Court, CPA & Adjunct Assistant Professor
- Louis B. 'LB' Carpenter III is a CPA and United States Tax Court Practitioner. He is admitted to practice in the U.S. Tax Court. He previously coordinated pro bono representation as Tax Litigation Counsel to Hawai'i Federal Tax Clinic. In 2025, he returned to his duties as Assistant Professor at the Tax Law Institute in Washington, D.C.
- H
- Louis B. 'LB' Carpenter III is a CPA and United States Tax Court Practitioner. He is admitted to practice in the U.S. Tax Court. He previously coordinated pro bono representation as Tax Litigation Counsel to Hawai'i Federal Tax Clinic. In 2025, he returned to his duties as Assistant Professor at the Tax Law Institute in Washington, D.C.
- He has practiced federal tax law for more than 30 years. He litigates and supports trial attorneys and is often called upon to articulate his knowledge of the Internal Revenue Code as an expert witness.
- He is a Certified Financial Planner. He trained at the Tax Law Institute, where he was named a Judicial Merit Scholar. He holds a B.Sc. degree in Accounting from the University of Miami in Florida. He co-founded the Hawaii Federal Tax Clinic and serves on its Board of Directors.
Pro Bono Representative-in-Training, J.D. Candidate, Howard University School of Law
Chief Tax Litigation Counsel Emeritus, Admitted to Practice, U.S. Tax Court, CPA & Adjunct Assistant Professor
Pro Bono Representative-in-Training, J.D. Candidate, Howard University School of Law
- Amanda Flynn is a second-year law student at Howard University Law School in Washington, D.C.
- She has a background in housing policy and housing development.
- She will work with the Pro
Bono Group to learn the fundamentals of federal taxation and representation before the IRS and U.S. Tax Court.
Give Generously
Help low-income taxpayers in Hawai'i. Give what you can. Volunteer your professional services.