Richard Paul McClellan III – Richard Paul McClellan III Lawyer

820 Mililani Street Suite 701
Honolulu, HI 96813, United States

  • 808-523-0449

Hawaii State Criminal Tax Prosecutions 1997-2013

Data compiled from State of Hawaii, Department of Taxation Annual Reports, on Hawaii criminal tax cases, updated to reflect fiscal year 2012-2013 data…more
|

Getting Back Into Hawaii's Tax System: An Outline And Some Interpretation of Hawaii’s “Voluntary Disclosure” Practice

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 Law, Taxation

Hawaii Criminal Tax Prosecutions 1997-2012

Criminal tax prosecutions 1997-2012 as reported by the Hawaii Department of Taxation. Compiled by Richard Paul McClellan III, Lawyer…more
| Criminal Law, Taxation

Hawaii Department Of Taxation Has Increased Ability To Seize Property As An Enforcement Tool

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
| Taxation

New Hawaii Law Changes Offer In Compromise Requirements

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
| Taxation

Forensic Consultant Stephen Hironaka On Criminal Tax Investigations: Part III

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
| Criminal Law, Taxation

Forensic Consultant Stephen Hironaka On Criminal Tax Investigations: Part II

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
| Criminal Law, Taxation

Forensic Consultant Stephen Hironaka On Criminal Tax Investigations: Part I

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
| Criminal Law, Taxation

Criminal Investigations And Collections In Hawaii: Two Charts

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
| Criminal Law, Taxation

New Year's Thoughts: Five Considerations In Getting Your Tax Problems Resolved

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
| Taxation

Hawaii Department Of Taxation Announces Current Measures To Identify Rental Income Non-Filers

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
| Real Estate - Residential, Taxation

New Requirements for 2012 Hawaii Solar/PV Installations To Avoid 2013 Tax Treatment

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
| Construction Law, Consumer Protection, Taxation

Survey Results From Hawaii Society of Enrolled Agents -- Part I

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
| Professional Malpractice, Taxation

So You Missed The Filing Deadline? How To Get Back On Track

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
| Taxation

"Why Won't They Take My (Whistleblower) Case!"

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
| Taxation
Showing 1-15 of 28 Results
|
View per page
Page: of 2
Areas of Practice
  • Administrative Law
  • Criminal Law
  • Taxation
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.