Miki Okumura

P. (808) 547-5758


Miki Okumura practices law in the areas of federal, state and local taxation, tax litigation and controversy, and corporate and general business law. Her experience includes transactional work involving the purchase, sale, and reorganizations of businesses, and representation of tax clients in audits, administrative proceedings, appeals, and trials at the federal, state, and county levels. Her work has included:

  • Transactional Work: Represented sellers and buyers of various types of businesses, including professional service businesses, insurance companies, retail businesses, and an equipment rental company, in both stock and asset transactions; represented clients in formation, operation, and dissolution and liquidation of corporations, partnerships, and limited liability companies.
  • Tax Advice and Planning: Advised Hawai‘i and U.S. mainland businesses on planning and compliance under Hawai‘i state tax laws, including income, general excise and use, transient accommodations, HARPTA income tax withholding, and real property conveyance tax; provided tax advice and planning for business and real estate transactions, including mergers and acquisitions, distributorship and dealer arrangements, and 1031 exchanges; assisted with tax planning, bid preparation and contracts for infrastructure and other government projects; and formed and advised nonprofit and tax exempt organizations. 
  • Tax Litigation and Controversy: Represented clients in the financial, time share, wireless telecommunications, technology, film and retail industries in audits, appeals, trials and investigation proceedings before the Internal Revenue Service and State of Hawai‘i Department of Taxation, including cases involving federal income tax and gift and estate tax issues and Hawai‘i general excise, use, income, franchise and transient accommodations tax issues. Represented owners of hotel, time share projects, agricultural, shopping center, medical office building, golf course properties and raw development land in real property tax appeals.

Before attending law school, Ms. Okumura worked as a licensed certified public accountant with Price Waterhouse in Los Angeles, California. She served as Vice Chair of the 1995-1997 Hawaii Tax Review Commission and has also served as a director of various Hawai‘i nonprofit organizations including the Hawaii Tax Foundation, the Hawaii Justice Foundation, the Japanese Cultural Center of Hawaii and Community Links Hawaii. She is the Hawai‘i author for several national tax publications and organizations, including the ABA Property Tax Deskbook and Committee on State Taxation (COST). Ms. Okumura has been recognized as one of Hawai‘i’s leading tax attorneys by Chambers USA. She served as the firm’s managing partner from 1999 through 2005.

Practice Areas

Industry Groups


  • University of California, Hastings College of the Law, J.D. (magna cum laude), 1984
  • Pomona College, B.A., 1977

Bar Admissions

  • California
  • Hawaii

Admitted to Practice

  • State Courts of California
  • State Courts of Hawaii
  • U.S. District Court of Hawaii
  • U.S. Tax Court

Memberships and Affiliations

  • Hawaii State Bar Association

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