Richard Paul McClellan III – Richard Paul McClellan III Lawyer

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

When spouses sign joint tax returns, they are jointly and severally liable for any unpaid taxes shown on the returns, and for any obligations (including additional taxes, penalties and interest) that may arise from a later audit…more

In Hawaii, tax clearances are routinely required for a variety of reasons, including bidding on State government projects, and obtaining licenses such as contractor’s and liquor licenses. According to State Tax Director…more