Richard Paul McClellan III Lawyer

Tax Defense For Hawaii and IRS Matters

Contact Us

Firm Overview

I represent clients in State and IRS civil and criminal tax matters. I do not give tax or estate planning advice or advise upon the tax consequences of transactions. Approximately 30% of the my practice is devoted to representing targets of criminal tax investigations or prosecutions; the majority of these matters relate to Hawaii's General Excise Tax and failing to file correct and timely returns for this tax. On the civil side, my focus spans from audits to representation in tax shelter assessments. Common cases are unfiled returns, large balances, employment trust fund assessments, levy disputes, and U.S. Tax Court or District Court litigation involved these issues. I also represent clients in summons and subpoena matters.

Example cases

An IRS summons enforcement matter that went through several level of litigation and appeal was United States v. Tanoue, 94 F.3d 1342 (9th Circuit).

Main Office

Main
820 Mililani Street
Suite 701
Honolulu  HI  96813

Phone
  • (808) 523-0449
Fax
  • (808) 533-3684

Fees

Free Initial Consultation?

Yes, I am willing to review prospective matters and suggest possible resolution methods.

Services Offered For Fixed Fees?

No.

Hourly Rates

$300

Office Information

Office Hours

Monday through Friday
9:00 a.m. to 5:00 p.m.

Emergency After Hours

Yes

Is your firm willing to help a client with one discrete part of a case, without taking on the whole case?

Yes.

What are your policies about dividing work within the firm to make the process most cost-effective for the client?

Your matter will never be handled by a para-legal or "junior woodchuck." Frequently, I will refer portions of client matters to outside accountants or bookkeepers but only with a client's written permission.

How frequently does your firm use mediation, arbitration, or collaborative law to resolve cases?

Rarely. Tax matters are typically reviewed through specialized appeals processes established by the relevant tax authorities, for example, the IRS Office of Appeals.

Does your firm provide pro bono legal services or otherwise participate in your community?

Yes.

What distinguishes your law firm from others?

I have a client centered approach to representation. I believe that when provided with appropriate information and recommendations, clients can make the best decision as to how they want matters to be handled. This may or may not be the way that I personally might want the matter handled if I were the client.

What is your firm's point of view regarding clients educating themselves on legal issues?

The more background and information that a client has, the better able they will be to make the most appropriate decision on how they want matters handled. Furthermore, they will be able to ask appropriate questions and understand why some facts or information might be more important than others.

Is your firm willing to review documents prepared by clients?

Yes.

Is your firm willing to coach clients who want to represent themselves?

No.

Richard Paul McClellan III

I started in 1993 and worked for two prominent tax attorneys during the 1990s. I assisted them in major tax defense matters including several lengthy jury trials in US District Court and many civil trials. During this time, I also represented a number of client in general civil litigation matters. In 2000, one of my former employers stopped handling civil tax cases and referred matters for me. At that point, I stopped handling general matters and focused on tax-related representation.

Your matter will never be handled by a para-legal or "junior woodchuck." Frequently, I will refer portions of client matters to outside accountants or bookkeepers but only with a client's written permission.

License
  • Bar Number: 006066
    Hawaii , 1993

* Nolo has confirmed that every member attorney has a valid license and is in good standing with the state agency that licenses lawyers. Any past disbarments and suspensions (with possible exceptions for minor violations or nonpayment of dues, in our discretion) will be indicated accordingly in the badge. Member attorneys are required to notify Nolo immediately if they become the subject of any disciplinary action by any state licensing agency.

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