Ronald I. Heller
phone 808 523 6000 fax 808 523 6001
Ronald I. Heller practices in the areas of tax litigation, business/commercial litigation, taxation and business law. He received both JD and MBA degrees from the University of Michigan, and 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. 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 wide 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, then went on to win the Small Business Champion award for the 7-state Southwest U.S. region. 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 has also served as an appointed member of the AICPA’s national committee on Accountants' Legal Liability. He has served as a member of the Panel of Arbitrators (Commercial) of the American Arbitration Association, and a court-appointed arbitrator in the Court-Annexed Arbitration Program of the Circuit Court of the First Circuit, State of Hawaii. He is a co-author and instructor of "Hawaii Taxes - A Basic Course" offered by the Hawaii Society of CPAs. He has been 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. Mr. Heller has been listed in The Best Lawyers in America for more than 15 years. His e-mail address is send e-mail to Ron SENDING E-MAIL DOES NOT CREATE AN ATTORNEY-CLIENT RELATIONSHIP.
The Torkildson Katz Firm
Founded more than 60 years ago, the firm originally concentrated on labor law, representing management. Today, labor and employment law is still the firm's largest practice area, but Torkildson Katz offers a wide range of legal services to business clients: corporate law, tax law, tax litigation, real estate law (including zoning, land use, and construction matters as well as real estate financing), contracts, immigration law, mediation and arbitration, health care law, partnership and LLP/LLC law, bankruptcy matters (representing creditors), insurance law, and business/commercial litigation. The firm's business clients range from individual sole proprietors to some of the world's largest multi-national corporations. visit the Torkildson Katz website