Richard Paul McClellan III – Richard Paul McClellan III Lawyer

Practice/Organization Description

The type of problems I can help you with:

1. Unfiled State of Hawaii and Federal tax returns and how to "get back in the system" without calling undue attention to yourself and minimizing exposure to criminal prosecution and civil penalties.

2. Unpaid employment tax & withholding tax problems, including trust fund recovery and 100% penalty matters.

3. Large delinquent or "back tax" balances, including strategies to limit exposure to criminal and civil penalties. Avoiding making matters considerably worse or engaging in what might be considered "tax evasion."

4. Audits with the potential to uncover errors, financial irregularities, and embarrassing facts. This problem is sometimes referred to as an “eggshell audit.” Audit representation in difficult circumstances including for unlicensed persons or persons in non-traditional occupations.

5. State of Hawaii General Excise Tax (HRS Chapter 237) problems, particularly the failure to pay over General Excise Tax.

6. Fraudulent transfer/conveyance matters, sometimes referred to by the Internal Revenue Service as transactions “lacking economic substance,” involving a “nominee,” or as “sham transactions.”

7. Participation in Tax Shelters. Unwinding various programs and schemes held out by their promoters as tax avoidance or minimization schemes. Some of these programs variously involve multiple legal entities and Nevada or offshore companies.

8. Criminal tax investigations and prosecutions.

9. Response to the receipt of a summons by the Internal Revenue Service or State of Hawaii Department of Taxation.

What I do not do:

1. I do not prepare tax returns. I work with your accountant or, in certain circumstances, retain an accountant/tax preparer to work on your matters.

2. I do not offer general business or tax advice and planning unrelated to your particular problem.

3. I do not provide analysis or opinion letters on particular tax avoidance or minimization programs or schemes. If you have followed one of these programs and wish to unwind your matters while minimizing your exposure to civil or criminal penalties I can help you.

4. I do not represent taxpayers in bankruptcy proceedings. If a bankruptcy filing appears to be a viable way to protect your rights, I will refer you to bankruptcy counsel for advice and representation.

Philosophy:

The paramount goal of my practice is to help you comply with the requirements of the law in a manner that makes the consequences of repairing past mistakes or inaction as mild as possible.

Second, you deserve a straightforward explanation of all the potential consequences to you.

Third, you should be involved in decision-making that affects you and the consequences of certain strategies.

Finally, you are entitled to the peace of mind of knowing that your representative is committed to serving your interests and is capable of protecting your rights, including through court action if required.

Bar Admissions

Hawaii State Bar Association, 1993; State Bar of California 1995; United States Tax Court, 1998. Admitted to practice before the Ninth Circuit Court of Appeals.

Education

B.A. 1989 University of California at Santa Barbara; J.D. 1993, University of Southern California

Professional Associations & Memberships

Hawaii State Bar Association Tax Section, State Bar of California Tax Section

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