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
Free legal services for low-income Hawaiian taxpayers
VOLUNTEERISM & CLIENT INTAKE
Ludmila Moraru | Pro Bono Rep | Volunteer
Aloha Volunteers
Thank you for your interest in helping us to serve low-income taxpayers on Hawai'i. Hi, I'm Ludmila 'Mila' Moraru, LL.B. LL.M., a volunteer who recently passed the New York State Bar Examination. If you want to volunteer then please contact us so we can talk about how you may help our cause.
Attorney & USTCP Referral Program | Call +1 (808) 202-2274
- There's much to do. So, take your time, look around our website, and decide if there is something you can do to help us encourage more donations or make our tax clinic work more efficiently. We serve the low-income taxpayers of Hawai'i. The Hawai'i Federal Tax Clinic is a "no-fee" tax clinic that offers free tax advocacy, tax education, and pro bono legal representation of low-income taxpayers living on the Hawaiian Islands. Where non-qualifying clients offer to pay for low-cost fee for legal services, we look to local attorneys and USTCPs to assist. Participating student practitioners who are authorized pro bono representatives receive a small stipend for their service. to cover their expenses. Contact us if you wish to participate.
United States Tax Court Practitioner Defined
A United States Tax Court Practitioner aka Tax Litigation Counsel is a qualified non-attorney, typically an IRS-approved tax professional e.g. CPA or EA, who has passed a rigorous bar examination, received litigation training, and been vetted by the Court, and admitted to practice exclusively in and before the United States Tax Court. They provide attorney-equivalent representation in tax litigation. They are authorized legal practitioners when in practice before the U.S. Tax Court. They represent taxpayers - individuals, partnerships, corporations, estates and trusts - during legal proceedings held in U.S. Tax Court. Because of their highly specialized tax accounting skills, litigation training, and stringent IRS approval and practice requirements, USTCPs are often chosen by tax clients over tax attorneys to handle deficiency matters, civil fraud offenses and other complex tax controversies that migrate into U.S. Tax Court.
Non-Qualifying Taxpayers
Volunteers Needed | U.S. Tax Court Clinical Program
- As a volunteer licensed tax attorney, you can help train a USTCP-Tax Bar Apprentice during the 2026 Winter, Spring or Fall Session of United States Tax Court Clinical, Student Practice & Calendar Call Program. Click/tap on link below and scroll down.
Call us If you speak any of the 60 languages, including Ilocano, Spanish, Tagalog or Japanese.
Join Us
our newest volunteer
Amanda Flynn is a 2L student at Howard University Law School in Washington D.C.
interested in volunteering - fill out form
Sign-up & Get Free U.S. Tax Court Trial Practice Training
- If you are an attorney or United States Tax Court Practitioner engaged in practice in any of the 50 states then please call us. We desperately need legal representatives to work remotely, pro bono, for qualified low-income taxpayers who meet the IRS income guidelines. We provide free paralegal support to all our attorney/USTC P volunteers. We offer free training. If you would like to help, call our Coordinator for Federal Tax Litigation and U.S. Tax Court Trial Practice at. (808) 202-2274.
Our free IRS tax tutorials offered upon request
You can view, listen and ask questions on your cell phone. Get a free tax education.
Sign-up Now! Call +1 (808) 202-2274
Hawai'i Federal Tax Clinic is Free to taxpayers who meet the IRS Income Guidelines
client-INTAKE FORM
step 1 - Read the income guidelines - then fill out the form
How to fill out the client-intake form
Step 1. A low income taxpayer who wants free service must fill out the Client-Intake Form opposite this writing.
Step 2. Before doing so, the prospective client should read the notice they received from the IRS. We handle only Federal tax matters.
Step 3. When answering the question, "Tell us about your tax problem," the client should describe in a few words the "tax problem".
Step 4. Then click "Send".
Step 5. to Fax IRS letters you received, please call us at +1(808) 202-2274.
Hawai'i Federal Tax Clinic
Mailing Address and Drop-off | 1001 Bishop St. | Suite 2685A | Honolulu, Hawaii, 96813 | United States Toll Free +1 (808) 202-2274 Questions: Contact Acting Clinic Director, Jeff Thompson
Clinic Hours By Appointment
Don't forget... Read the Low Income Taxpayer Clinic Income Eligibility Guidelines. Then call us or write if you fit within the guidelines. You may drop-off documents in a sealed envelope at our office located at 1001 Bishop St., near the Hawai'i Capitol Historic District. All others should use the U.S. Mail addressed to 1001 Bishop St. See above.
Copyright © 2020-2026 Hawai'i Federal Tax Clinic - a corporation exempt from federal income tax under IRC Section 501(c)(3). All Rights Reserved. Registered Agent located at 1001 Bishop St., near Hawai'i Capital Historic District, Suite 2685A, Honolulu, HI 96813 USA
Approved United States Tax Court Clinical Program
Give Generously
Help low-income taxpayers in Hawai'i. Give what you can. Volunteer your professional services.