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Ronald I. Heller

Tax Attorney at Honolulu, HI

Not yet reviewed
  • Licensed for 43 years
    State HI
    Acquired 1980
    Status
    Active No misconduct found

We have not found any instances of professional misconduct for this lawyer.

About Ronald

Learn Ronald’s areas of practice.

3
Practice areas
  1. Tax
    50%
    representing taxpayers in audits, contested cases and tax litigation, including county, state and federal levels

  2. Litigation
    40%
    business litigation

  3. Business
    10%
    advising clients on business matters, including working with CPAs and CPA firms

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.

Location

Torkildson Katz Moore Hetherington & Harris
700 Bishop St.
Topa Financial Ctr., Bishop St. Twr.
Honolulu, HI, 96813-4124

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Resume

AVVO RATING 9.6 (Superb)

Work Experience

  • Director
  • Torkildson Katz Moore Hetherington & Harris
  • 1988 - Present
  • Partner
  • Reinwald O'Connor & Marrack
  • 1984 - 1987
  • Adjunct Professor
  • Univ. of Hawaii Law School
  • 1981 - 1981
  • Associate
  • Hoddick, Reinwald, O'connor & Marrack
  • 1980 - 1984
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Education

  • University of Michigan Law School
  • JD - Juris Doctor
  • 1980
  • University of Michigan
  • MBA - Masters
  • 1979
  • University of Michigan
  • BA - Bachelor of Arts
  • 1976

Sample of Legal Cases

  • Travelocity.com v. Dir. of Taxation
  • Taxpayers prevail on major issues
  • Kaheawa Wind Power v. County of Maui
  • decision in favor of taxpayer
  • US v. Vellalos
  • summary judgment for creditor
View all legal cases

Associations

  • Hawaii Tax Foundation
  • Board of Directors
  • 2004 - Present
  • NFIB Hawaii
  • Chair, Leadership Council
  • 2002 - Present
  • American College of Tax Counsel
  • Fellow
  • 1997 - Present
  • Hawaii Society of CPAs
  • Board of Directors
  • 1988 - Present
  • American Institute of CPAs
  • Member
  • 1980 - Present
  • American Institute of CPAs
  • Council member
  • 2011 - 2013
  • Land Use Commission, State of Hawaii
  • Commissioner
  • 2010 - 2014
  • Tax Review Commission, State of Hawaii
  • Member
  • 2005 - 2007
  • Hawaii State Bar Association, Tax Section
  • Past Chair
  • 1997 - 1998
  • Hawaii Society of CPAs, Tax Committee
  • Past Chair
  • 1985 - 1986
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Honors and Awards

  • Listed every year since 1993
  • Best Lawyers in America
  • 2015
  • Listed in Tax Law since 2008
  • Super Lawyers
  • 2015
  • "Litigation Star" 2013, 2014, 2015
  • Benchmark Litigation
  • 2015
  • Lawyer of the Year/Tax Litigation
  • Best Lawyers in America
  • 2014
  • Elected Chair
  • Land Use Commission, State of Hawaii
  • 2013
  • Small Business Champion
  • NFIB Hawaii
  • 2004
  • Small Business Champion for Southwest US
  • Nat'l. Federation of Independent Business
  • 2004
  • President's Award
  • Hawaii Society of CPAs
  • 2002
  • Outstanding Small Business Volunteer
  • NFIB Hawaii
  • 1998
  • President's Award
  • Hawaii Society of CPAs
  • 1997
  • HSCPA Service Award
  • Hawaii Society of CPAs
  • 1990
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Publications

  • Hawaii Bar Association
  • Limited Liability Company Manual
  • 2011
  • Hawaii Bar Journal
  • Is the GE Tax Increase Constitutional?
  • 2006
  • Hawaii Bar Journal
  • The FAQs of LLCs
  • 2004

Speaking Engagements

  • HSCPA Annual Conference
  • Ethics Update 2015
  • 2015
  • HSCPA Annual Conference
  • CPA Ethics Update
  • 2014
  • HSBA Conference
  • Updates to the ACA - Tax Issues
  • 2014
  • HSCPA Annual Conference
  • Professional Ethics for CPAs
  • 2013
  • HI Employers' Council seminar
  • After DOMA - Tax Update for Employers
  • 2013
  • HSCPA Seminar
  • Hawaii Tax Update
  • 2012
  • LLC Manual
  • Limited Liability Companies
  • 2011
  • 2010 Hawaii Tax Institute
  • Defending Transfer Strategies
  • 2010
  • National Business Institute seminar
  • Tax Aspects of Limited Liability Companies in Hawaii
  • 2001
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Honolulu Tax Lawyer Ronald I. Heller
Ronald I. Heller
Tax Attorney
Honolulu, HI
Licensed for 43 years