PENDING LITC FUNDING FOR 2024
PENDING LITC FUNDING FOR 2024
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.
aka Hawaii LITC Corp.
James H. Chapman EA MA MPA
Chair of the Board
Michael J. Stuart JD
President of the Corporation
IRS Approved CE Provider
Janean Kong EA
Clinic Director
L.B. Carpenter CPA USTCP
Chief Tax Litigation Counsel
Admitted to Practice U.S. Tax Court
Janean Kong is an IRS Enrolled Agent. She is a member of the Teaching Faculty at the Tax Law Institute in Washington DC. where she is certified as a Pretrial Tax Litigation Specialist with U.S. Tax Court Litigators Corp., also based in Washington DC. She holds additional certifications in the State of Hawaii as Tax Strategist, Tax Coach,
Janean Kong is an IRS Enrolled Agent. She is a member of the Teaching Faculty at the Tax Law Institute in Washington DC. where she is certified as a Pretrial Tax Litigation Specialist with U.S. Tax Court Litigators Corp., also based in Washington DC. She holds additional certifications in the State of Hawaii as Tax Strategist, Tax Coach, and Master Tutor and is a graduate of the University of Hawaii Professional Program in Accounting. She is a Hawaii state-certified Professional Accountant. She trained at the Tax Law Institute where she serves as preceptor for small business development. She is a native of Oahu and made the arrangements for a private tax firm to share its offices with Hawaii LITC. Ms. Kong is the public relations face of the Hawaii Clinic and coordinates fund raising with the members of the Development Committee. She is a co-founder of the Hawaii Low Income Clinic.
Email: janean.kong@hawaiilitc.org
Ms. Terra Malia Foti, a local resident, recently joined our staff as Executive Assistant to the Clinic Director. Her job is to help to negotiate workouts with the IRS, determine litigation risks, and resolve open cases to avoid litigation. She previously assisted Ms. Kong as an professional tax associate. She has handled small tax contro
Ms. Terra Malia Foti, a local resident, recently joined our staff as Executive Assistant to the Clinic Director. Her job is to help to negotiate workouts with the IRS, determine litigation risks, and resolve open cases to avoid litigation. She previously assisted Ms. Kong as an professional tax associate. She has handled small tax controversy cases of unfiled tax returns to the more complex international audits. Although her experience is extensive, her focus has been on collection cases that stem from Trust Fund Recovery Audits (payroll tax audit). This area of tax collection representation is often misunderstood and mistakenly treated like an income tax audit. Trust Fund Recovery Audits are complex and unforgiving to those who do not understand how to defend themselves. Like her predecessor, Ms. Fonti has successfully defended employers and saved small business owners thousands in penalties.
Email: terra.foti@hawaiilitc.org
Louis "L.B." Carpenter is a CPA and United States Tax Court Practitioner. He coordinates pro bono representation as Tax Litigation Counsel to Hawaii LITC. In 2020, he was named Chief Tax Litigation Counsel and Tax Practice Director at U.S. Tax Court Litigators Corp. He has been in Federal Tax Practice for almost 30 years. He litigates and
Louis "L.B." Carpenter is a CPA and United States Tax Court Practitioner. He coordinates pro bono representation as Tax Litigation Counsel to Hawaii LITC. In 2020, he was named Chief Tax Litigation Counsel and Tax Practice Director at U.S. Tax Court Litigators Corp. 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 a senior lecturer in both the CPE Program at the Tax Law Institute and CLE Program at USTCL which he leads. He is a co-founder of the Hawaii Low Income Taxpayer Clinic and is a member of the Board of Directors for the 2021 FY
Email: lb.carpenter@hawaiilitc.org
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