PENDING LITC FUNDING FOR 2024
Serving the islands of Kauai, oahu, molokai, lanai, maui and hawaii
Giving back through free tax advocacy, free tax education, free tax services, and pro bono legal representation
PENDING LITC FUNDING FOR 2024
Giving back through free tax advocacy, free tax education, free tax services, and pro bono legal representation
Hi, I'm Janean Kong, Clinic Director at the Hawaii Federal Tax Clinic on the island of O'ahu. The volunteers and I are here to serve you. We offer an array of services that are described below. Please contact us. We can help you with any IRS problems you might have. Call us at (808) 202-2274.
We are here to protect you and your rights. As an American worker your income and wages are subject to taxes. Your tax payments are used to support a government that is elected to serve all the people. This includes you.
If you believe that you have been treated unfairly by the IRS then we are here to negotiate on your behalf. Not only will we counsel you, we will also educate you and stand in your defense.
And, if you are deficient in the amount of federal tax that you have paid, and you owe money and simply can't afford to pay then we can usually arrange a payment plan for you with the IRS that won't take a big bite out of your paycheck.
Whatever the federal tax problem, please know that we are here to help. Just call us. We've been negotiating with the Federal government for a very long time, so we can usually find a way to work things out with the IRS.
We educate low income and ESL taxpayers about taxpayer rights and responsibilities. We offer free multi-lingual, remote consultations and classes that teach individuals so that no one has to fear the IRS.
Our clients are given free access to mini-courses simply by dialing in to a virtual conference room. There, they can speak directly to a tax expert who can answer almost any question they might have about federal or state tax obligations, regulations and procedures.
For those who work from home or who have a small business such as a landscaping service or some other sources of self-employment income, for example, Uber driver, we offer tips and tax planning advice to help you stay on top of your business. And for the more ambitious, we provide short business management classes with tools to improve your cash flows and to better manage your money. Online Federal tax tutorials begin June 2021 and continue each month thereafter.
We are strictly a Federal tax clinic and address only Federal tax matters. Through our tax and pro bono legal services, our federally-authorized tax practitioners and tax litigation counsel can resolve tax controversies before the IRS and U.S. Tax Court. Their services are free.
So, how would you know that your tax matter may require attention? Usually, you'll receive a notice in the mail from the IRS that tells you that you owe money to the government. The IRS notice is called a "30-day letter".
You must contact us immediately if you get such a letter because we can talk to the IRS appeals office and probably negotiate a settlement. But if you wait too long then our counsel will have to file a "petition" and represent you in Tax Court. This is a process that can be avoided if you get in touch with us as soon as you receive the 30-day letter. Remember, we handle only Federal tax matters. No State of Hawaii tax issues unless they relate to a Federal tax return.
Sometimes taxpayers come across unforeseen financial events and it puts them in a situation where they are simply not able to pay the IRS the taxes that are owed. The IRS understands that this happens and has the power to declare an individual uncollectible if they can prove to the IRS that the collection of the tax would cause financial hardship. This is also called "currently non-collectable (CNC)" or status 53. Once the IRS approves, then this will temporarily stop collections. The IRS will follow up several months later to see if the financial situation has improved enough in order to start collections again. This status won’t solve your tax problem but will buy you more time to deal with it.
The IRS declares individuals uncollectible on a case by case basis. They evaluate individuals to see if the enforced collection of taxes from them would create economic hardship. In order to pursue this resolution, you may be required to submit some IRS forms and lots of personal financial information to the IRS outlining your financial situation.
When filing for the currently uncollectible status you will be required to fill out detailed IRS forms as well as provide detailed information about your financial situation. It is important to provide the IRS with enough information to prove that you do not have the means to pay taxes owed and it would be in their benefit to stop collections and allow you more time.
Please take note...
Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them or provide consultation services. Taxpayers seeking LITC services can view the Low Income Taxpayer Clinic Income Eligibility Guidelines.
Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. Explore your rights and our obligations to protect them.
The Right to Be Informed
The Right to Quality Service
The Right to Pay No More than the Correct Amount of Tax
The Right to Challenge the IRS’s Position and Be Heard
The Right to Appeal an IRS Decision in an Independent Forum
The Right to Finality
The Right to Privacy
The Right to Confidentiality
The Right to Retain Representation
The Right to a Fair and Just Tax System
Please tap or click on the link below to be taken to the IRS website.
Taxpayer Bill of Rights | Internal Revenue Service (irs.gov)
Please keep in mind that being put in Uncollectible Status is a stop-gap measure. That means it's temporary. Eventually, you will have to pay the back taxes you owe or enter into an Offer in Compromise that would allow you to pay less than the original amount.
My name is L.B. Carpenter. I'm a Certified Public Accountant (CPA) and United States Tax Court Practitioner aka Tax Litigation Counsel. I've been engaged in Federal Tax Practice for over 30 years as a federally authorized tax practitioner (FATP). I'm also authorized to practice before the U.S. Tax Court. I have removed liens, represented taxpayers at audits conducted by the IRS, and relieved taxpayers of garnishments, stopped asset seizures, and obtained release of bank attachments of personal and savings accounts. Please let me know how I can help?
If the IRS has begun to seize assets from you, either through your bank account, wage garnishment or physical seizure of assets our federally authorized tax practitioners can halt the IRS. An FATP can find the appropriate tax settlement method and file the proper paperwork to ensure the IRS does not seize any assets.
A tax lien will remain in place until you have paid off your taxes or until you have made some other agreement with the IRS. A FATP will be able to find the best way for you to get back into good standing with the IRS to release a tax lien while not creating financial hardship for you.
Did you receive a notice of audit? If you have our Clinic represent you in your audit and make sure everything is presented in the correct way. Did you know audits go both ways, a FATP will review your tax filing to see if there is any other deductions you missed to potentially offset what the IRS finds. FATPs have many tactics in audits to ensure things go over smoothly.
Pictured above is Louis "L.B." Carpenter CPA. He is a Member of the Bar U.S. Tax Court and Chief Tax Litigation Counsel at U.S. Tax Court Litigators Corp., a specialty tax law group and affiliate of the Tax Law Institute located in Washington D.C. USTCL is a provider of pro bono legal services to the Hawaii LITC Corp.
Copyright © 2020-2023 Hawaii Federal Tax Clinic aka Hawaii LITC Corp. - a corporation exempt from federal income tax under IRC Section 501(c)(3). All Rights Reserved.
Award-winning website design by Michael Stuart