Ronald I. Heller

Torkildson, Katz, et al Attorney


700 Bishop Street Suite 1500 Honolulu, HI 96813 United States


Phone: (808) 523-6000 Fax: (808) 523-6001 Website:

CPA States


Practice Areas

Tax-State & Local
Tax Litigation/Controversy

Biographical Info

Ronald Heller, born Cleveland, Ohio, September 4, 1956; Certified 1980, Hawaii; Admitted to bar, 1980, Hawaii; 1981, U.S. Tax Court; 1981, Trust Territory of the Pacific Islands; 1981, U.S. Court of Appeals for the Ninth Circuit; 1982, U.S. Court of Claims; 1982, Republic of the Marshall Islands; 1992, U.S. Supreme Court. Preparatory education, University of Michigan (A.B., High Honors and Distinction, 1976); Legal education, University of Michigan (J.D., 1980); Graduate education, University of Michigan (M.B.A., 1979). Awards: Outstanding Small Business Volunteer of 1998, National Federation of Independent Business, Hawaii Chapter. Small Business Champion 2004 for State of Hawaii and Southwest Region of U.S., National Federation of Independent Business. Appointed by Governor in 2005 to Tax Review Commission of the State of Hawaii, elected Vice-Chair of Commission.  Appointed by Govenor to Land Use Commission in 2010, elected Chair of Commission for 2013-2014 year. Member: Hawaii State Bar Association; American Bar Association; American Institute of Certified Public Accountants (appointed: National Committee on State and Local Taxation, 1989-91; Accountants’ Legal Liability Committee, 1997-99); Fellow, American College of Tax Counsel. Board of Directors and Secretary, Hawaii Women Lawyers Foundation, 1984-86; Hawaii Society of Certified Public Accountants (Chairman, Tax Committee, 1985-86; Board of Directors, 1988-2007; President, 1994-95); Chair, Tax Section, Hawaii State Bar Association, 1997-98, State and Local Tax Committee, Hawaii State Bar Association, 1994-96; Arbitrator, Court Annexed Arbitration Program, First Circuit Court, State of Hawaii. Adjunct Professor: University of Hawaii Law School, 1981. Listed in “Best Lawyers In America” for more than 20 years.