Ronald I. Heller
Torkildson Katz, HonoluluRon Heller has been practicing law in Hawaii for over 30 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. In addition to tax cases, Ron 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.
- Tax Law
- Business Taxes, Criminal Tax Litigation, Estate Tax Planning, Income Taxes, International Taxes, Payroll Taxes, Property Taxes, Sales Taxes, Tax Appeals, Tax Audits, Tax Planning
- Appeals & Appellate
- Civil Appeals, Federal Appeals
- Hawaii
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- 9th Circuit
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- U.S. Supreme Court
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- Director
- Torkildson Katz Moore Hetherington & Harris
- - Current
- Partner
- Reinwald O'Connor & Marrack
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- Associate
- Hoddick Reinwald O'Connor & Marrack
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- University of Michigan Law School
- J.D. (1980)
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- University of Michigan - Ann Arbor
- MBA (1979)
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- Hawaii Society of Certified Public Accountants
- Board of Directors
- - Current
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- Certified Public Accountant
- State of Hawaii
