Richard Paul McClellan III
Richard Paul McClellan III Lawyer

846 S Hotel Street #308
Thomas Square Centre
Honolulu, HI 96813, United States
Phone: 808-523-0449
Fax: 808-726-2904
Areas of Practice
  • Criminal Law
  • Taxation

State Of Hawaii Criminal Tax Prosecutions 1997-2017

State of Hawaii Criminal Tax Prosecutions 1997-2017, per Department Of Taxation Annual Reports. Note: For 2015-2016 and 2016-2017, the CIS has shifted its reporting from “prosecutions initiated” to “investigations…more

Three Hawaii Small Business Tax Mistakes To Avoid

Hawaii’s general excise tax (“GE”) and transient accommodations (“TA”) taxes impose special tax burdens on out-of-state contractors, consultants, and vacation rental owners. Three common mistakes are: (I) not filing annual…more

Hawaii Criminal Tax Prosecutions 1997-2016

State of Hawai'i Criminal Tax Prosecutions By Year And Number of Prosecutions Commenced. Source of Data: Department of Taxation Annual Reports…more


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

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

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

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

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

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

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

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

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, L.P. The decision adds to existing legal precedent on Hawaii’s taxation of out-of-state service providers with its…more

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

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

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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