Recent Publications


September 20, 2013, "Getting Back Into Hawaii's Tax System:  An Outline And Some Interpretation of Hawaii's "Voluntary Disclosure" Practice"


July 22, 2013, "Hawaii Criminal Tax Prosecutions 1997-2012" 


April 26, 2013 "Act 33 of 2013 Permits Hawaii Department Of Taxation To Move Certain Accounts Off Active Tax Collection Rolls" @ the tax table blog 


April 25, 2013 "Hawaii Department of Taxation Has Increased Ability To Seize Property As An Enforcement Tool


April 12, 2013 "New Hawaii Law Changes Offer In Compromise Requirements"


March 8, 2013 "Voluntary Compliance #1 Goal For 2013, Reports Hawaii Department of Taxation"


February 20, 2013 "Criminal Investigations And Collections In Hawaii:  Two Charts"


December 30, 2012 "New Year's Thoughts:  Five Considerations In Getting Your Tax Problems Resolved"


December 11, 2012 "Hawaii Department of Taxation Announces Current Measures To Identify Rental Income Non-Filers"


November 19, 2012 "New Requirements for 2012 Solar/PV Installations To Avoid 2013 Tax Treatment"


October 16, 2012 "So You Missed The Filing Deadline?  How To Get Back On Track"


October 10, 2012 "Why Won't They Take My (Whistleblower) Case!"  


October 3, 2012 "Practitioners:  File Your Taxes Or Face IRS Circular 230 Sanctions"


 August 17, 2012 "IRS Notice 2012-8 Has Revamped Innocent Spouse Equitable Relief Requests"


July 12, 2012 "Hawaii Vacation Rental Owners And Homeowners' Associations Face Increased Disclosure Requirements And Penalties Under New Law"


June 29, 2012 "Hawaii Enacts Fee For Tax Clearance Application"


June 18, 2012  "Summons' Enforcement Under Hawaii's Tax Code"


April 13, 2012 "Hawaii Poised To Enact Tax Whistleblower Law"


March 31, 2012 "Statute of Limitations On Collection Of Hawaii State Taxes"


March 14, 2012 "Newly Announced IRS Streamlined Installment Agreement May Reduce Difficulty And Expense In Resolving IRS Problems"


February 29, 2012 "Hawaii Tax Crimes Subject To A Seven Year Statute Of Limitations"


February 6, 2012 "Hawaii Criminal Tax Offenses"




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