Hawaii Tax: Attorney Pleads "No Contest" to Not Filing Tax Returns

HONOLULU — Honolulu attorney Donald L. Wilkerson, pled "no contest" before District Court Judge Faye Koyanagi for willfully failing to file the general excise tax returns for himself as well as his law corporation for tax years 2003 through 2007.

A nine count criminal complaint filed on August 20, 2009 charged Wilkerson personally for failing to file his general excise returns for tax years 2003 and 2004 and charged his corporation, the Law Offices of Donald L. Wilkerson, A Law Corporation, with failing to file its general excise returns for tax years 2004 through 2007. Wilkerson was also charged as the person required to file the general excise returns on behalf of his corporation.

Wilkerson asked for a deferral of his no contest pleas and against the state's objection, Judge Koyanagi granted his request. He was given a one-year deferral period, ordered to pay restitution in the amount of $24,781 and must make a contribution to the state general fund in the amount of $6,500.

Since June of 2009, the Department of Taxation has prosecuted three attorneys for failing to file their general excise tax returns for multiple tax years.

Failing to file a tax return is a misdemeanor violation that carries a fine up to $25,000 for individuals ($100,000 for corporations), and/or a period of incarceration not to exceed one-year.