'Win/NO-LOSS' RECORD

• Pleadings
• Deficiency Actions
• Pretrial Negotiations
• Trial Preparation and Case Presentation
• Spousal Defenses
• Collection and Due Process
• Refund Actions
• Motions Practice
• Post-trial Matters
• Appeals
• Partnership Matters & Actions
• Civil Tax Fraud Defense in U.S. Tax Court
• Actions for Declaratory Relief
• Partnership Tax Litigation in U.S. Tax Court
• Taxation of International Transactions (International Tax)
• Appeals Research of Tax Court Cases to the Federal Circuit Court of Appeals
• Foreign Judiciary Advisory, Opinions and Declarations
• Tax-Exempt Qualifications (Initial or Continuing)
• Trust Fund Recovery Audits (Payroll Tax)
• Review for Section 6015(e) Relief ("Innocent Spouse")

We function as a Federal Tax Law Group and are affiliated with the most advanced domestic and international tax research firm in the United States -The Tax Law Institute - situated in Washington DC. 

We are known for our ability to provide highly-informative consultations, expert opinions and written analysis to domestic and international clients on short-notice, and for how we efficiently expedite settlements and litigation in the United States Tax Court and refund actions in district courts, where we have long-established relationships and often saving our clients substantial fees. We are also specialists in civil tax fraud, partnerships actions, and corporate matters that involve mergers and acquisitions. We also litigate qualification controversies for foundations and 501(c)(3) corporations. We have a long track-record of obtaining favorable declaratory judgments and satifactory results in refund actions. Individual taxpayers and business owners are encouraged to contact us.

Unlike other traditional law groups, our legal team works closely with Federal tax scholars led by the Federal Research Director, James H. Chapman, the Joni Larson Associate Professor of Federal Tax Practice at the Tax Law Insitute. Professor Chapman is resident scholar of the Internal Revenue Code and U.S. Treasury Regulations. He is conferred in all cases. 

Our acclaimed Tax Law Group is led by Louis "L.B." Carpenter (pictured above), a seasoned CPA, CFA and United States Tax Court Practitioner, who serves as Chief Tax Litigation Counsel and the Federal Tax Director.  

A United States Tax Court Practitioner is an IRS-approved tax professional who has received litigation training and been examined by and admitted to practice in the United States Tax Court to represent taxpayers - individuals, partnerships, corporations, estates and trusts - during legal proceedings held exclusively 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 tax controversies that migrate into U.S. Tax Court. 

Our resident Chiel Tax Attorney - Ludmila Moraru - is a  tax resolution specialist trained in Europe and the U.S.. She specializes in the defense of civil tax fraud alllegations put forth by the IRS. 

Our Tax Litigation Counsel - Jeffrey Thompson - is an United States Tax Court Practitioner and IRS enrolled agent who developed a speciaized practice in the Hollywood entertainment industry.  

Our history in U.S. Tax Court and district courts dates back to 1974 when a retired U.S. Tax Court judge, who helped shape our practice, entered tax litigation practice as Government counsel. He worked in both the international and domestic sectors of the Internal Revenue Service. In 1994, he was appointed to the bench from where he retired in 2014 after twenty years as a Special Trial Judge of the United States Tax Court Judiciary. He then joined the Tax Law Institute as a distinguished judicial speaker. He was supported by a retired law professor, and two other individuals, long active with the Tax Law Institute. Together, all four, had over 80-plus years of combined experience as jurist, litigator, academic scholar. and as Federal tax practitioners.

In 2001, the Tax Law Institute was founded to serve international tax clients throughout the U.S., Western Europe and Japan. 

In 2012, the Tax Law Institute was approved by the United States Department of the Treasury's Internal Revenue Service as a provider of continuing professional education to American-trained IRS enrolled agents and CPAs. 

In 2014, the Tax Law Institute partnered with the University of Alabama School of Law Graduate Tax Program to train attorney-LLM. candidates in litigation and trial practice in the U.S. Tax Court.

In 2018, the Tax Law Institute published the Guide to Admission and Practice in U.S. Tax Court, with contributions from a retired U.S. Tax court judge and an eminent Federal tax scholar and legal author et al,

In 2020, Attorney at Law Magazine published an article that featured the Tax Law Institute as the country's first national program to prepare federally-authorized tax professionals as litigators engaged in exclusive trial practice in and before the U.S. Tax Court. 

In 2021, the Hawai'i Low Income Tax Clinic opened its doors to serve taxpayers of the State of Hawai'i.. The Clinic was founded and initially supported by the Tax Law Institute and a local tax preparation firm and later, sponsored by the Taxpayer Advocate Service of the IRS for TY 2021.  Since 2022, the Clinic has been funded by the Tax Law Institute .

In 2024, after years of training that put United States Tax Court Practitioners and attorneys before the Tax Court, the Tax Law Institute was approved to participate in the U.S. Clinical, Student Practice and Calendar Call Program. 

Also, in 2024, the Tax Law Institute established its Tax Litigation Clinic to support the Pro Bono Program at the Hawai'i LITC Corp whose name had been changed to the Hawai'i Federal Tax Clinic. To date, the HFTC has successfully won or settled all its 2024-2025 cases, with a 'no-loss' record. 

And lastly, in 2025, the Tax Law Institute began engagements as a low-coast provider of litigation and trial practice services for non-qualifying taxpayers whose income exceeded IRS guidelines for free services. Again, to date, the Tax Law Institute established and mainitained a 'win-win, no loss' record. 

Pictured left is our Chief Tax Counsel, L.B. Carpenter CPA USTCP  Admitted to Practice, U.S. Tax Court