In re DOTAX Administrative Directive 2021-01 — The Documents

After receiving some of the Department of Taxation’s Administrative Directives (more on that here), we noticed that this one was directing Department staff to go after taxpayers who couldn’t or didn’t respond quickly enough to the Department’s document requests — but with an unrelated tax penalty.  More on that here.  The Foundation filed this lawsuit to declare especially that part invalid.

Here are some key documents in the case.  The Circuit Court granted the State’s motion to toss out the case on the ground that the court has no jurisdiction over a “controversy with respect to taxes.” 

After we went off to the appellate courts, the Hawaii Supreme Court decided Booking.com, B.V. v. Suganuma, which shredded the State’s argument on the jurisdictional issue.  The Intermediate Court of Appeals vacated the Circuit Court’s judgment of dismissal and sent the case back to Circuit Court.

• • • Tax Foundation’s Complaint (May 20, 2024)
      • Exhibit 1:  Administrative Directive 2021-01
    • Department of Taxation Answer (June 7, 2024)
    • TFH Requesting Scheduling Conference (June 11, 2024)
    • Motion for Summary Judgment (June 19, 2024)
      • Motion for Summary Judgment Exhibits
    • Department of Taxation Scheduling Conference Statement (July 1, 2024)
    • TFH Scheduling Conference Statement (July 1, 2024)
    • Department of Taxation Memorandum in Opposition (July 5, 2024)
    • Amended Notice of Hearing (July 5, 2024)
    • Reply Memorandum in Support of Motion for Summary Judgment (July 5, 2024)
      • Exhibit 1: Thomas Masterson Tax Court and Board of Appeals Memorandum Decision
    • Scheduling Order (July 9, 2024)
    • Notice from Court (July 15, 2024)
    • Order Denying Motion for Summary Judgment Without Prejudice (July 24, 2024)
    • Notice of Taking Deposition Upon Oral Examination (2nd Amended) (Sept. 25, 2024)
    • Stipulation of Facts (Oct. 23, 2024)
      • Exhibit
    • TFH Motion for Summary Judgment (Oct. 28, 2024)
      • Motion for Summary Judgment Exhibits
    • Stipulation to Continue Hearing and Order (Nov. 4, 2024)
    • State’s Motion to Dismiss or for Summary Judgment (November 27, 2024)
    • TFH’s Memorandum in Opposition (November 27, 2024)
    • State of Hawaii Pretrial Statement (December 9, 2024)
    • TFH Pretrial Statement (December 9, 2024)
    • TFH Memorandum in Opposition to State’s Motion to Dismiss (December 10, 2024)
      • Exhibits
    • State of Hawaii Reply to Plaintiff’s Memorandum in Opposition (December 16, 2024)
    • TFH Reply Memorandum in Support of Motion for Summary Judgement (December 16, 2024)
    • Request for Transcripts (December 19, 2024)
    • Unofficial Transcript of December 19, 2024 Hearing
    • ORDER Granting State Motion to Dismiss (Dec. 31, 2024)
    • FINAL JUDGMENT (Dec. 31, 2024)

    • ---

      Notice of Appeal (Jan. 1, 2025)

      • Exhibit
    • Civil Appeals Docketing Statement (Jan. 1, 2025)
    • Jurisdictional Statement (Jan. 2, 2025)
    • TFH Opening Brief (Mar. 28, 2025) and Appendix
    • State Answering Brief (June 6, 2025) and Appendix
    • Application for Transfer to the Supreme Court  (June 16, 2025)
    • TFH Reply Brief (June 16, 2025)
      • Exhibit 
    • ORDER Denying Application for Transfer (July 18, 2025)
    • TFH Citation to Supplemental Authority (Aug. 8, 2026)
    • ORDER Dispensing with Oral Argument (Aug. 11, 2026)
    • SUMMARY DISPOSITION ORDER (Aug. 26, 2026)