Approved United States Tax Court Clinical, Student Practice & Calendar Call Program
Approved United States Tax Court Clinical, Student Practice & Calendar Call Program
Your support and contributions will enable us to meet our goals and improve 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. We ask that you please contribute what you can. We and the families we serve will be most appreciative.
James H. Chapman EA MA MPA
Director
Louis B. Carpenter III CPA USTCP CFP
Director
Rebecca McMorris
Director
William McMorris
Director
Daniel Ng JD LLM
Director
Louis B. Carpenter III is a CPA and United States Tax Court Practitioner. He coordinates pro bono representation as Tax Litigation Counsel to Hawai'i LITC. In 2020, he was named Chief Tax Litigation Counsel and Tax Practice Director at The Tax Law Institute. He has been in Federal Tax Practice for almost 30 years. He litigates and provide
Louis B. Carpenter III is a CPA and United States Tax Court Practitioner. He coordinates pro bono representation as Tax Litigation Counsel to Hawai'i LITC. In 2020, he was named Chief Tax Litigation Counsel and Tax Practice Director at The Tax Law Institute. He has been in Federal Tax Practice for almost 30 years. He litigates and provides support to 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. Mr. Carpenter is an Assistant Professor of Federal Tax at the Tax Law Institute at Washington DC. He is a co-founder of the Hawaii Low Income Taxpayer Clinic and is a member of its Board of Directors.
Kathryn Franklin is a United States Tax Court Apprentice at the Tax Law Institute at Washington DC. She is a current participant in the Tax Bar Prep and U.S. Tax Court Litigation and Trial Practice Program and is a 2025 candidate for admission to the Tax Court bar. A seasoned tax manager, she is a specialist in tax accounting, bookkeeping
Kathryn Franklin is a United States Tax Court Apprentice at the Tax Law Institute at Washington DC. She is a current participant in the Tax Bar Prep and U.S. Tax Court Litigation and Trial Practice Program and is a 2025 candidate for admission to the Tax Court bar. A seasoned tax manager, she is a specialist in tax accounting, bookkeeping, finance, mortgage banking and construction management. Known to her friends and associates as 'Kat', she is an owner and operator of a Montana ranch and hay production enterprise. Kat holds undergraduate and graduate degrees in agricultural business management and auditing and accounting. She is one among five admittees to the exclusive TLI Tax Bar Prep & Apprenticeship Program.
Jeffrey Thompson is an EA and United States Tax Court Apprentice at the Tax Law Institute at Washington DC. He is the team leader and a 2024-2025 Faculty intern and current participant in the U.S. Tax Court Litigation and Trial Practice Program at TLI. He is expected to be admitted to practice in and before the Tax Court in November 2024.
Jeffrey Thompson is an EA and United States Tax Court Apprentice at the Tax Law Institute at Washington DC. He is the team leader and a 2024-2025 Faculty intern and current participant in the U.S. Tax Court Litigation and Trial Practice Program at TLI. He is expected to be admitted to practice in and before the Tax Court in November 2024. Known as 'Jeff' to his friends and colleagues, he holds an MBA degree as well as a M.A. degree 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 is responsible for the delivery of the Clinic's Tax Education Program that broadcasts tutorials to taxpayers throughout the Hawaiian islands. He specializes in entertainment matters and small business taxation.
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Approved United States Tax Court Clinical Program
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