Atty. Ronald I. "Ron" Heller

Atty. Ronald I. "Ron" Heller

Ronald I. Heller has been practicing law in Honolulu for over 30 years, in the areas of tax litigation, business/commercial litigation, taxation and business law.

Call (808) 523-6000 Book Appointment

Profile Summary

About Ronald I. "Ron" Heller at a glance

Ronald I. "Ron" Heller is a tax and tax litigation attorney based in Honolulu, Hawaii, practicing at Torkildson Katz, A Law Corporation. Admitted to practice in United States, US Supreme Court 1990, United States, Court of Claims 1982, United States, Ninth Circuit Court of Appeals 1981, and United States, US Tax Court 1981. Educated at University of Michigan (J.D., 1980) and University of Michigan (M.B.A., 1979). Recognitions include Best Lawyers in America — Litigation and Controversy - Tax (2026), Best Lawyers in America — Tax Law (2026), and Best Lawyers in America — Additional Areas of Practice: (2026). Serands clients in Honolulu, HI and the surrounding metropolitan area.

Verified attorney profile · Updated June 2026

About

  • Ronald I. Heller has been practicing law in Honolulu for over 30 years, 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
  • 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
  • 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, and was re-elected to the Council for 2011-2013
  • 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
  • In 2010, he was appointed to a four-year term on the Land Use Commission of the State of Hawaii, and in 2013 he was elected Chair of the Commission

Practice Areas

Business Litigation, Tax Planning and Controversy

Practice Areas Explained

Ronald I. "Ron" Heller's Areas of Practice

Each practice area below reflects the types of cases Ronald I. "Ron" Heller handles, with a brief overview of what that area of law covers.

Tax Law

Tax attorneys handle IRS audits, tax debt, international tax, estate planning, and tax court litigation.

Ronald I. "Ron" Heller is one of 85,302 tax attorneys indexed nationally. Browse tax attorneys in Hawaii →

Tax Litigation

Ronald I. "Ron" Heller is one of 3,110 tax litigation attorneys indexed nationally. Browse tax litigation attorneys in Hawaii →

Jurisdictional Context

Why local counsel matters in Hawaii

Practicing law in Hawaii. Legal matters in Hawaii are governed by state-specific rules of civil and criminal procedure, statutes of limitations, and substantive law. Cases originating in Honolulu are typically filed in the local municipal court or the appropriate Hawaii state district court, depending on subject matter and amount in controversy. An attorney licensed in Hawaii brings working knowledge of local procedural deadlines, judicial practices in this andnue, and the substantive law that applies to cases brought here. Out-of-state attorneys generally cannot represent clients in Hawaii courts without local counsel or pro hac vice admission.

Looking for additional Hawaii attorneys? Browse all attorneys in Honolulu or all attorneys in Hawaii.

Frequently Asked

Common questions about Ronald I. "Ron" Heller

Where is Ronald I. "Ron" Heller's law office located?
Ronald I. "Ron" Heller's law practice is located in Honolulu, Hawaii. The firm is Torkildson Katz, A Law Corporation. You can contact the office directly through this profile page.
What practice areas does Ronald I. "Ron" Heller handle?
Ronald I. "Ron" Heller focuses on tax, tax litigation. Each practice area listed reflects experience handling cases of that type in Hawaii.
Where did Ronald I. "Ron" Heller go to law school?
Ronald I. "Ron" Heller earned their education at (J.D., 1980); (M.B.A., 1979); (B.A., 1976).
How can I contact Ronald I. "Ron" Heller for a consultation?
You can contact Ronald I. "Ron" Heller directly through this profile page. Click "Ask the Attorney" to submit a question, or "Schedule a Consultation" to book a meeting. Most claimed-profile attorneys respond within one business day.
What awards or recognition has Ronald I. "Ron" Heller received?
Ronald I. "Ron" Heller's notable recognition includes: Best Lawyers in America — Litigation and Controversy - Tax; Best Lawyers in America — Tax Law; Best Lawyers in America — Additional Areas of Practice:; Best Lawyers in America — Commercial Litigation; Best Lawyers in America — Special Focus:.

Education

J.D.
University of Michigan
- 1980
M.B.A.
University of Michigan
- 1979
B.A.
University of Michigan
- 1976

Awards

Best Lawyers in America — Litigation and Controversy - Tax
- 2026
Best Lawyers in America — Tax Law
- 2026
Best Lawyers in America — Additional Areas of Practice:
- 2026
Best Lawyers in America — Commercial Litigation
- 2026
Best Lawyers in America — Special Focus:
- 2026
Best Lawyers in America — Accounting
- 2026
Best Lawyers in America — Audits
- 2026
Best Lawyers in America — Controversy
- 2026
Best Lawyers in America — Litigation
- 2026
Best Lawyers in America — State and Local Tax
- 2026
Best Lawyers in America — Tax Assessment
- 2026
Best Lawyers in America — Tax Disputes
- 2026
Best Lawyers in America — Awards:
- 2026
Best Lawyers in America — Small Business Champion, NFIB Hawaii 2004
- 2026
Best Lawyers in America — Small Business Champion, Southwest United States, NFIB 2004
- 2026
Best Lawyers in America — Hawaii Society of CPAs - President's Award 2001-02
- 2026
Lawyer of the Year — Litigation and Controversy - Tax (Honolulu)
- 2025
Lawyer of the Year — Tax Law (Honolulu)
- 2025
Lawyer of the Year — Tax Law (Honolulu)
- 2021
Lawyer of the Year — Litigation and Controversy - Tax (Honolulu)
- 2019
Lawyer of the Year — Litigation and Controversy - Tax (Honolulu)
- 2014

Bar Admissions

United States, US Supreme Court 1990
United States, Court of Claims 1982
United States, Ninth Circuit Court of Appeals 1981
United States, US Tax Court 1981
United States, District Court District of Hawaii 1980
Hawaii, State Bar Association 1980

Reviews

These reviews belong to platform users; they do not constitute advertisement or promotion for the attorney. Opinions are published for informational purposes only.

No reviews yet.