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About me

Ronald I. Heller is a licensed Certified Public Accountant as well as an attorney. Mr. Heller is a Fellow of the American College of Tax Counsel, and a past Chair of the Tax Section of the Hawaii State Bar Association. He has litigated tax cases at the county, state, and federal levels. See, e.g., Kaheawa Wind Power, LLC v. County of Maui, 2014 Haw. App. LEXIS 528 (Haw. App., 2014); Air Tour Acquisition Corp. v. US, 781 F.Supp 669 (D Hawaii, 1991); US v. Vellalos, 780 F.Supp 705 (D Hawaii 1992), affirmed w/o published opinion 990 F2d 1265 (9th Cir. 1993). He has also handled a variety of other business disputes in litigation or arbitration proceedings. In 2005, he was appointed by Governor Linda Lingle to the Tax Review Commission of the State of Hawaii, and was subsequently elected Vice Chairman of the Commission. In 2004, Mr. Heller received the "Small Business Champion" award for the State of Hawaii from the National Federation of Independent Business. He has served on the Board of Directors of the Hawaii Society of Certified Public Accountants since 1988, and served as the Society's President for 1994-95. Mr. Heller served as one of the two Hawaii representatives on the Council of the American Institute of Certified Public Accountants in 1994-96 and again in 2002-04. Mr. Heller was an Adjunct Professor at the University of Hawaii School of Law, and has taught a number of continuing professional education courses for attorneys, CPAs, and others.


Practice areas


  1. Tax: 50%
  2. Litigation: 40%
  3. Business: 10%

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Contact info

Torkildson Katz Moore Hetherington & Harris

700 Bishop St.
Topa Financial Ctr., Bishop St. Twr.
Honolulu, HI, 96813-4124


We have not found any instances of professional misconduct for this lawyer.
Avvo contributions
Legal answers
Award nameGrantorDate granted
"Litigation Star" 2013, 2014, 2015Benchmark Litigation2015
Listed in Tax Law since 2008Super Lawyers2015
Listed every year since 1993Best Lawyers in America2015
Lawyer of the Year/Tax LitigationBest Lawyers in America2014
Elected ChairLand Use Commission, State of Hawaii2013
Small Business ChampionNFIB Hawaii2004
Small Business Champion for Southwest USNat'l. Federation of Independent Business2004
President's AwardHawaii Society of CPAs2002
Outstanding Small Business VolunteerNFIB Hawaii1998
President's AwardHawaii Society of CPAs1997
HSCPA Service AwardHawaii Society of CPAs1990
Work experience
TitleCompany nameDuration
DirectorTorkildson Katz Moore Hetherington & Harris1988 - Present
PartnerReinwald O'Connor & Marrack1984 - 1987
Adjunct ProfessorUniv. of Hawaii Law School1981 - 1981
AssociateHoddick, Reinwald, O'connor & Marrack1980 - 1984
Association namePosition nameDuration
American Institute of CPAsCouncil member2011 - 2013
Land Use Commission, State of HawaiiCommissioner2010 - 2014
Tax Review Commission, State of HawaiiMember2005 - 2007
Hawaii Tax FoundationBoard of Directors2004 - Present
NFIB HawaiiChair, Leadership Council2002 - Present
American College of Tax CounselFellow1997 - Present
Hawaii State Bar Association, Tax SectionPast Chair1997 - 1998
Hawaii Society of CPAsBoard of Directors1988 - Present
Hawaii Society of CPAs, Tax CommitteePast Chair1985 - 1986
American Institute of CPAsMember1980 - Present
Legal cases
Case nameOutcome
Air Tour Acquisition Corp. v. USsummary judgment for taxpayer
US v. Vellalossummary judgment for creditor
Kaheawa Wind Power v. County of Mauidecision in favor of taxpayer
See all legal cases 
Publication nameTitleDate
Hawaii Bar AssociationLimited Liability Company Manual2011
Hawaii Bar JournalIs the GE Tax Increase Constitutional?2006
Hawaii Bar JournalThe FAQs of LLCs2004
School nameMajorDegreeGraduated
University of Michigan Law SchoolLawJD - Juris Doctor1980
University of Michigan Law SchoolBusiness AdministrationMBA - Masters1979
University of Michigan Law SchoolEconomics & PhilosophyBA - Bachelor of Arts1976
Speaking engagements
Conference nameTitleDate
HSCPA Annual ConferenceEthics Update 20152015
HSCPA Annual ConferenceCPA Ethics Update2014
HSBA ConferenceUpdates to the ACA - Tax Issues2014
HSCPA Annual ConferenceProfessional Ethics for CPAs2013
HI Employers' Council seminarAfter DOMA - Tax Update for Employers2013
HSCPA SeminarHawaii Tax Update2012
LLC ManualLimited Liability Companies2011
2010 Hawaii Tax InstituteDefending Transfer Strategies2010
National Business Institute seminarTax Aspects of Limited Liability Companies in Hawaii2001