Volunteer | Client Intake

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

Hawai'i Federal Tax Clinic | A Free Tax Clinic

Serving the islands of Kaua'i, o'ahu, moloka'i, lana'i, mau'i and hawai'i

The Joni D. Larson 2026 Spring Lecture Series at the Tax Law Institute | Sponsor of the Free Clinic

These are free events. Open to all federally-authorized tax practitioners, attorneys and law and accounting students. These events feature the nation's top federal tax litigators. The lectures will be moderated by Michael Jerome Stuart, Professor Emeritus and The John F. Dean Professor of Federal Tax Litigation and U.S. Tax Court Trial Practice at the Tax Law Institute in Washington DC. The lecture series is intended to honor the memory of the late Distinguished Visiting Professor Joni D. Larson - author and litigator and beloved faculty member at the Tax Law Institute.

Saturday, may 16, 2026 at 10am ET at the tax law institute

GEORGE CONNELLY

George Connelly is recognized as one of the leading federal tax litigators in the United States. His practice focuses on IRS audit, collection and criminal matters including civil and criminal tax litigation matters, for clients including individuals, companies and estates. In a distinguished career spanning decades, he has achieved over 60 reported opinions in tax cases, and has received numerous honors and awards from governmental bodies and professional organizations.

George gained perspective and insight into the workings of the federal tax system as a lawyer with the Internal Revenue Service. In his 15-year career with the IRS, he established relationships that continue to the present day. George served at many levels, in the Office of Chief Counsel, as a Special Trial Attorney for the North-Atlantic Region in Buffalo, New York, and as the Legal advisor to the Buffalo, New York, District Director and the Buffalo Appeals Office for criminal, examination and collection divisions; and as the Tax Shelter Coordinator for nine years, from 1976 to 1985. George also served as an Instructor for the Chief Counsel's National Trial Attorney Training Program, lecturing on evidence and cross-examination; and as the Leader of Task Forces (1979, 1980) charged with the creation of the Regional Trial Attorney Training Program and the Redesign of the National Program.

In addition to serving as past Tax Controversy Practice Leader, George has assumed a leadership role within the Firm, participating for many years on the Business Development Committee and as Head of the Entry Level Recruiting Committee from 1999 - 2000 and 2003 - 2005, as well as participating on many other Firm committees.

Saturday, June 20, 2026 at 10am ET at the tax law institute

CHARLES 'CHUCK' HODGES

Chuck Hodges (pictured) is a litigator with a master's in taxation. Chuck has tried five federal tax litigation cases in the last two years, with proposed IRS adjustments exceeding $225 million. Chuck focuses his practice on tax litigation and assists U.S. taxpayers facing tax disputes around the world, including recently working with foreign counsel in a transfer pricing dispute in Germany. He has represented taxpayers in more than 200 docketed cases against the IRS in the United States Tax Court; U.S. Court of Federal Claims; U.S. District Courts in Georgia, South Carolina, Florida, Texas, Delaware, Mississippi, and Arizona; and Courts of Appeals for the Fifth, Sixth, Ninth, and Eleventh Circuits. Among his reported cases are Parkway Gravel v. Commissioner, T.C. Memo. 2024-59 (sham/economic substance); Caracci v. Commissioner, 456 F.3d 444 (5th Cir. 2006) (intermediate sanctions/excise taxes); and Wright v. Commissioner, 809 F.3d 877 (6th Cir. 2016) (reversing T.C. opinion on foreign currency classification). By combining his tax law background with his master's degree in economics, Chuck focuses on litigation with economic experts, such as transfer pricing.

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.

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

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.

Hawai'i Federal Tax Clinic | A Free Tax Clinic

Serving the islands of Kaua'i, o'ahu, moloka'i, lana'i, mau'i and hawai'i

Free legal services for low-income Hawaiian taxpayers

VOLUNTEERISM & CLIENT INTAKE

Ludmila Moraru | Pro Bono Rep | Volunteer

Aloha Volunteers

The Joni D. Larson 2026 Spring Lecture Series at the Tax Law Institute | Sponsor of the Free Clinic

Saturday, may 16, 2026 at 10am ET at the tax law institute

GEORGE CONNELLY

Saturday, June 20, 2026 at 10am ET at the tax law institute

CHARLES 'CHUCK' HODGES

Attorney & USTCP Referral Program | Call +1 (808) 202-2274

United States Tax Court Practitioner Defined

Non-Qualifying Taxpayers

Volunteers Needed | U.S. Tax Court Clinical Program

Call us If you speak any of the 60 languages, including Ilocano, Spanish, Tagalog or Japanese.

interested in volunteering - fill out form

Tell Us About Your Skills

Sign-up & Get Free U.S. Tax Court Trial Practice Training

Our free IRS tax tutorials offered upon request

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

Send us your IRS LETTERS via FAX but call us first

How to fill out the client-intake form

Hawai'i Federal Tax Clinic

Clinic Hours By Appointment