Thought about correcting inaccurate or outright fraudulent tax returns, or filing late returns, but wonder about the potential for a criminal investigation and prosecution? Wondering how you can get back into the system while…more
Criminal tax prosecutions 1997-2012 as reported by the Hawaii Department of Taxation. Compiled by Richard Paul McClellan III, Lawyer…more
Hawaii's Department of Taxation now has an enhanced ability to seize and sell personal property to satisfy delinquent tax debts.
Hawaii Governor Neil Abercrombie signed Senate Bill 1192 into law on April 24, 2013, as Act 44…more
Hawaii Changes Offer In Compromise Requirements
Hawaii Lowers Deposit Requirements For Lump Sum Offers; Increases Deposit Requirements For ‘Periodic Payment’ Offers; Deposits For Rejected Offers Will No Longer Be Refunded;…more
Forensic consultant and former IRS CID and Hawaii Tax Department Criminal Investigator Stephen Hironaka shares his thoughts on typical developments during a criminal tax or fraud investigation. During an investigation, what are…more
Forensic consultant and former IRS CID and Hawaii Tax Department Criminal Investigator Stephen Hironaka shares his thoughts on common investigatory methods used by forensic investigators, including the notorious bank deposits…more
Forensic consultant and former IRS CID and Hawaii Tax Department Criminal Investigator Stephen Hironaka shares his thoughts on how criminal cases are initiated, the importance of whistleblowers, common background profiles for…more
Compilation of Criminal Tax Prosecution Statistics for Hawaii, 1995-2010. Total prosecutions by year and total collections by "criminal collector." Compiled from Department of Taxation Annual Reports by Richard Paul McClellan…more
It’s the time for New Year’s Resolutions. Cleaning up tax problems will be a resolution for many. Here are five considerations in shaping and implementing your tax resolution.
1. Address The Present Before The Past. In…more
The State of Hawaii Department of Taxation has long considered non-filing rental property owners and vacation rental operators as a potential source of additional tax revenue.
At a recent "Workshop," the Department…more
2012 Residential Renewable Energy Systems Will Be Subject to 2013 Tax Credit Announcements Unless Specific Requirements Are Met.
Consumers, Contractors, And Tax Practitioners Should Be Familiar With Ramifications of…more
The Hawaii Society of Enrolled Agents (HSEA) invited me to give a short presentation on November 16, 2012, about Circular 230 and its interaction with selected audit and collection issues.
I passed out a short questionnaire…more
You missed the tax filing deadline. Your return is incomplete, not even started, or you have a return that you cannot send in because it is inaccurate. What should you do?
In this article, I will discuss the consequences of…more
In Cohen v. Commissioner, 139 T.C. No. 12 (October 9, 2012), the Tax Court decided that it lacked jurisdiction to review an IRS Whistleblower Office decision not to pursue a claim.
In the decision, Mr. Cohen asked the Tax…more
Proposed Revisions to Circular 230 Contain Expedited Suspension Procedures For Practitioners Significantly Behind On Their Own Federal Tax Obligations
By Richard Paul McClellan III
As described below, proposed Regulations…more
This profile may constitute attorney advertising. Prior results do not guarantee a similar outcome. Any correspondence with this profile holder does not constitute a client/attorney relationship. Neither the content on this profile nor transmissions between you and the profile holder through this profile are intended to provide legal or other advice or to create an attorney-client relationship.