Richard Paul McClellan III – Richard Paul McClellan III Lawyer

DE-FROSTING FROZEN ACCOUNTS: STATE TAX LEVIES AND SOCIAL SECURITY BENEFITS

Delinquent taxpayers receiving Social Security benefits frequently inquire whether the Hawaii Department of Taxation can levy their benefits or levy their accounts containing their benefits. …more
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Hawaii Vacation Rental Update: July 2016

Hawaii Governor David Ige vetoed House Bill 1850, the “AirBNB” Bill, on July 11, 2016. See, Veto Letter, here. The consequence of a veto is that existing law remains in force. Existing law, for Hawaii vacation rentals,…more
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Getting Back Into the Tax System Before The Tax System Gets You: Hawaii's Voluntary Disclosure Practice

“Voluntary Disclosure” is what tax authorities call the set of policies and practices designed to encourage non-compliant taxpayers to re-enter the tax system. Hawaii's Department of Taxation issued an important update to…more
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Hawaii State Tax Collection Update

(April 2016) The State of Hawaii Department of Taxation has filed a number of legal actions seeking to reduce delinquent tax debts to judgments. For more, see attached document. …more
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Hawaii Vacation Rental Update -- April 2016

The State of Hawaii Department of Taxation has adopted Temporary Administrative Rules relating to the enforcement of Act 204 of 2015. …more
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What's New In Hawaii Tax Matters January -- January 2016 -- More Hawaii Vacation Rental Tax Enforcement

Tax compliance for vacation rental properties looks to be a major focus, again, for Hawaii’s tax authorities in 2016. Operators not in compliance, or total compliance, with Hawaii’s tax laws and zoning rules may be in for a…more
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Hawaii Vacation Rental Update: New Advertising And Posting Requirements For Hawaii Vacation Rentals

Act 204 of 2015, Effective January 1, 2016, Imposes Specific New Requirements On Advertisers and Operators Of Hawaii Vacation Rentals. Operators without the appropriate licenses may be denied access to popular on-line…more
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Are Pro Hac Vice Counsel In Hawaii Court Matters Subject To Hawaii's General Excise Tax?

Hawaii imposes a general excise tax upon the sale of goods and the provision of services with its reach. “Services” include legal and other professional services. The Hawaii Supreme Court decided a significant case…more
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Three Points From Hawaii's Travelocity Decision for Out-Of-State Tax Non-Filers

On March 17, 2015, the Hawaii Supreme Court decided In the Matter of the Tax Appeal of Travelocity.com, L.P. The decision adds to existing legal precedent on Hawaii’s taxation of out-of-state service providers with its…more
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Hawaii Supreme Court Affirms Imposition of 50% Penalty Rate On Late Filers

On March 17, 2015, the Hawaii Supreme Court unanimously affirmed the Tax Appeal Court’s determination that the State of Hawaii, Department of Taxation, had appropriately assessed late filers with a 25% penalty for late filing…more
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Hawaii Tax Compliance Forecast For 2015: More Audits & Levies

It’s time to peer into the crystal ball and predict the future. Hawaii has a new Governor and Tax Department Director. What can taxpayers expect from the Department of Taxation in 2015 in terms of audits and…more
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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
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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
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Contact

846 S Hotel Street #308
Thomas Square Centre
Honolulu, HI 96813, United States

  • 808-523-0449
  • 808-726-2904

Areas of Practice
  • Criminal Law
  • Taxation
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