Member Spotlight

Member Spotlight: Ronald I. Heller

Ronald I. Heller
Ronald I. Heller

Ronald I. Heller practices with the Torkildson Katz law firm in Honolulu, Hawaii. He concentrates 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.

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, including CPA malpractice defense 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 continuously since 1988 and 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, 2002-04 and 2011-13, and was re-elected to Council in 2015.

Mr. Heller has also served as an appointed member of the AICPA’s national committee on Accountants’ Legal Liability, as a member of the Panel of Arbitrators (Commercial) of the American Arbitration Association, and as 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.

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