Taxpayer Advocacy FAQs

When Should You Use the Taxpayer Advocacy Program?

The Department of Taxation is committed to administer the tax and revenue laws of the State of Hawaii in a consistent, uniform and fair manner. We strive to perform in a manner responsive and sensitive to the public’s needs while respecting the concerns and rights of each taxpayer. In most instances, tax problems are usually resolved promptly through regular contacts. However, if you still have difficulty in resolving your problem after several attempts, this office may be able to help you.

Some Situations Not Meeting the Criteria For This Office:

  • Cases on a first inquiry basis.
  • When you have not used or refused to use established administrative or formal appeal procedures.
  • Using the taxpayer advocate service as a substitution for the formal appeals process or established departmental procedures.
  • Appealing an audit assessment or appeals on file with the Board of Review or Tax Appeal Court.
  • Requesting suspension of the 30-day time period to file an appeal of a mailed final notice of assessment. Any requests for technical advice or disclosure of tax information.
  • Requests for reversal of legal or technical tax determinations.
  • Issues relating or questioning the constitutionality or legality of the tax system and tax laws.
  • Determination of innocent spouse relief.
  • Taxpayers under investigation by the Criminal Investigation Unit.
  • Determination of Offer in Compromise.