Pending Offers in Compromise

The following Offers in Compromise have been tentatively accepted by the Department of Taxation.

Pursuant to the Hawaii Revised Statutes, Section 231-3(10), the director of the department of taxation with the approval of the governor, may compromise any tax claim where the tax exceeds $50,000 and may compromise any tax claim where the tax is $50,000 or less without seeking the approval of the governor. In the latter case, the department shall post each proposed compromise on the department’s Internet website for five calendar days before the director signs the compromise.

Offer in Compromise – posted March 30, 2020
Name of taxpayer(s) Richard Sifuentes
Tax type(s) GE
Tax amount assessed $10,187.10
Penalties assessed 2,254.22
Interest assessed $16,146.96
Total amount owed: $28,588.28
Settlement amount $4,800.00
Actual payment(s) made & date(s): $200.00
Reason for Compromise There exists doubt as to the collectibility due to the financial condition of the taxpayer. The amount offered is deemed to be more than what could be collected from the taxpayer over a reasonable period of time.
Post Date 3/30/2020
Expiration Date  *  5/28/2020
Offer in Compromise – posted February 18, 2020
Name of taxpayer(s) Franklin & Leilani Embernate
Tax type(s) NI & GE
Tax amount assessed $65,110.34
Penalties assessed 12,165.53
Interest assessed $66,140.33
Total amount owed: $143,416.20
Settlement amount $10,000.00
Actual payment(s) made & date(s): $0.00
Reason for Compromise There exists doubt as to the collectibility due to the financial condition of the taxpayer. The amount offered is deemed to be more than what could be collected from the taxpayer over a reasonable period of time.
Post Date 2/18/2020
Expiration Date  *  4/17/2020

* Date that information will be removed from the website.

Page Last Updated: April 6, 2020