I help people with tax problems.
I have been licensed as a lawyer in Hawaii since 1993.
I maintain an actual office in a building in the Thomas Square Historic District, adjacent to downtown Honolulu.
My law degree (“Juris Doctor”) is from the USC Law Center and my undergraduate degree is from the University of California at Santa Barbara.
Most tax matters are administrative, meaning, before the State of Hawaii Department of Taxation (“DoTax”) or the Internal Revenue Service. I regularly appear in Hawaii State Courts, our local U.S. District Court, and occasionally in U.S. Tax Court.
(2020) 4% state-wide plus a surcharge of up to .5% in depending on the county, for all gross receipts subject to the tax. Honolulu currently has a .5% county surcharge.
Transient Accommodations Tax, or TAT, is a tax imposed on short-term rentals by the State of Hawaii. In common terms, it’s a “hotel tax” that also applies to vacation rentals.
If the statute of limitations expires on an otherwise covered tax period, the Department of Taxation may no longer issue a levy or begin a legal proceeding to collect the tax. A common translation of this sentence is that the tax obligation becomes unenforceable.
No. The law set a fifteen year deadline that started on July 1, 2009. For all taxes “assessed” prior to July 1, 2009, the first date that the statute of limitations will apply will be midnight on June 30, 2024.
After that point, a straight 15 year period will apply. For example, a tax assessed on January 1, 2010 will expire on December 31, 2025.
