Ronald I. Heller

USA: Hawaii

Torkildson, Katz, Moore, Hetherington & Harris
700 Bishop St., 15th Floor
Honolulu, HI 96813
United States

Tel: (808) 523-5337
Fax: (808) 523-6001

Email: rheller@torkildson.com
Web: www.torkildson.com

Ron Heller, a Director at the firm, has been practicing law in Hawaii for over 35 years, concentrating on tax litigation, tax law, and business disputes, primarily dealing with accounting and financial issues. He 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, 135 Hawai’i 202, 347 P.3d 632 (2014); Air Tour Acquisition Corp. v. U.S.,781 F.Supp. 669 (D. Hawaii 1991); U.S. v. Vellalos, 780 F.Supp. 705 (D. Hawaii 1992), affirmed 990 F.2d 1265 (9th Cir. 1993).

In addition to tax cases, Mr. Heller has represented clients ranging from individual sole proprietors to multi-national corporations in a wide variety of business disputes, in court and in arbitration proceedings. He served as 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.

He received both JD and MBA degrees from the University of Michigan. His efforts have led to peer recognition, including the maximum 5 out of 5 peer rating and an AV Preeminent Rating by Martindale-Hubbell. He also received a perfect 10 AVVO Rating as a “Top Tax Attorney” and has been listed as one of the “Best Lawyers in America” in the area of tax law for more than 20 years.

  • Elected Chair of the Land Use Commission of the State of Hawaii for the year starting July 1, 2013.
  • Listed in Best Lawyers in America for over 20 years (Tax Law).
  • In 2004, received the “Small Business Champion” award for the State of Hawaii from the National Federation of Independent Business, went on to win the Small Business Champion award for the 7-state Southwest U.S. region.
  • In 2005, appointed by Governor Linda Lingle to the Tax Review Commission of the State of Hawaii, subsequently elected Vice Chairman of the Commission.
  • President of the Hawaii Society of Certified Public Accountants, 1994-95.
  • One of the two Hawaii representatives on the Council of the American Institute of Certified Public Accountants, 1994-96, 2002-04, and 2011-12, re-elected 2015.

Our tax planning attorneys can help you deal with local, state and federal tax issues

Does your business have a comprehensive tax plan? Are you being audited? Do you want to challenge a tax assessment? What’s the best way to preserve your company’s assets? At Torkildson, Katz, Moore, Hetherington & Harris, Attorneys at Law, we can help your company address tax questions in a thorough, timely manner. Our Hawaii law firm includes three tax attorneys licensed as Certified Public Accountants. Our attorneys serve on boards and commissions including the board of directors of the Hawaii Tax Foundation and the Tax Review Commission of the State of Hawaii. Look to us to address all your tax concerns.

We take a proactive approach with clients. Our law firm’s tax practice covers all areas of federal, state and local taxation. Our tax attorneys offer the following services:

  • Represent your company during a tax audit or in challenging a tax assessment in court
  • Address U.S. federal and Hawaii state tax implications due to international transactions
  • Structure transactions to achieve optimum tax results consistent with your objectives
  • Obtain tax-exempt status and deal with other tax issues facing non-profits
  • Counsel non-profits on corporate governance, structure and employment law matters
  • Tax Clearance application representation before the IRS and the Hawaii Department of Taxation

Our attorneys actively participate in our community. We regularly teach continuing professional education courses for CPAs and other attorneys. We understand the short- and long-term implications of different tax strategies. We are eager to put our knowledge to work for you.

We are a premier Hawaii-based law firm working with businesses and individuals worldwide

More than a decade before Hawaii became a state, the law firm of Torkildson, Katz, Moore, Hetherington & Harris, Attorneys at Law, began providing comprehensive advice about a range of legal matters to people, businesses, closely-held companies and multi-national corporations.

Founded in 1947, our law firm has steadily grown into an established firm with a well-earned reputation in Hawaii for employing meticulous, detail-oriented attorneys who know how to handle a diverse array of legal services. Our attorneys have been recognized as Best Lawyers in America® and “Lawyers of the Year” in Honolulu, and are routinely selected to the Hawaii Super Lawyers® list. The firm is Ranked as “Tier 1” by U.S. News in the practice areas of Employment Law – Management, Labor Law – Management, Tax Litigation, Labor & Employment Litigation, and Health Care Law.

Our primary practice areas include labor and employment, business litigation, corporate, health care, tax planning and controversy, and real estate for clients and corporations in Hawaii, the U.S. Mainland, Asia, the Pacific and beyond.

“Ron Heller of Torkildson, Katz, Moore, Hetherington & Harris is a registered CPA and an acclaimed tax lawyer. He particularly excels in tax litigation, representing clients at state and federal court level.”
Chambers & Partners, 2016