Background & Tax Defense Services

I practice civil and criminal tax defense law in Honolulu, Hawaii.  I have been licensed as a lawyer in Hawaii since 1993.

Most tax matters are administrative, meaning, before the State of Hawaii Department of Taxation or the Internal Revenue Service.  I regularly appear in Hawaii State Courts, our local U.S. District Court, and occasionally in U.S. Tax Court.

For what its worth, my Juris Doctor is from the USC Law Center and my undergraduate degree is from the University of California at Santa Barbara.   I worked for or with other tax practitioners for several years before developing an independent practice.  I participated in a fairly significant summons enforcement matter, United States v. Tanoue, during that period.   Mr. Tanoue was subsequently indicted (criminally charged) and ably defended at jury trial by Mr. Stephen P Pingree, who obtained an acquittal.

I represent clients in tax controversies and criminal tax matters.  Occasionally I will do "civil litigation" for existing clients or if there is a tax related aspect to the matter.  I am increasingly assisting persons with non-U.S. or "offshore" bank and financial accounts attempt to understand and resolve matters on a cost-effective basis.

Unless and until we have a written agreement for my services, I will not represent you or take any steps to protect your rights.  Nothing on this site is intended as legal advice for your situation, the details of which of course I know nothing about.  Generalizations such as those on this site can be misleading given the specifics of your matter.  Sometimes, the devil is in the details.

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Richard Paul McClellan III, 820 Mililani Street, Suite 701, Honolulu, Hawaii 96813 (808)523-0449