Our Services

Tax issues can be daunting. Receiving a Notice from the IRS or Hawaii’s Department of Taxation is an unnerving experience that can strike fear into anyone’s heart. Do not wait for your bank accounts to be levied or your wages to be garnished.

If you owe money to the IRS or state, or have been targeted for an audit, the experienced team at Manifest Legal, LLLC can provide the tax help you need. 

Resolving Tax Debt:

You have options! Depending on how much money you owe, how old the tax debt is, and your current financial situation you may qualify for one of the following options:

- Installment Agreements: set up a payment plan and stretch payments out over a 6 year period. This is a great option for taxpayers who cannot make large payments all at once.

- Partial Payment Installment Agreement: pay only as much as you can for the length of the collection period (10 years from the date of assessment).

- Offer in Compromise: if you can’t afford to pay all of your tax debt you can offer the IRS or the State an amount that you can pay to settle the tax liability.

- Currently not collectible: if you’re living expenses already exceed your income and you cannot afford to pay the IRS anything, you can be placed on currently not collectible status for 2 years while you get your financial affairs in order.

- Penalty Abatement: if you have reasonable cause or are a first time offender, you can have tax penalties abated (forgiven).

Tax Audits:

Even if you do everything correctly, you or your business can be selected for an audit by the IRS or Hawaii’s Department of Taxation.

An income tax audit means that the information that you provided in your tax returns will be examined to verify if the taxes that you reported and paid are correct. An IRS or State tax audit can be conducted via mail, through in-person interviews, or a combination of these two methods.

The IRS or State will examine all documents that you provide to them to support the areas of your tax returns that are under investigation.

It is important to have proper representation during this process because if the auditor doesn’t like what they see, they will open up more tax years for audits, which ultimately means a larger tax deficiency will be issued against you.

However, if you disagree with the auditor’s determination, you can appeal it administratively, ortake your tax matter to tax Court. Manifest Legal, LLLC can represent your interest at all stages of the audit.

Your Partner in Small Business Success

Are you a small business owner in Hawaii seeking expert legal guidance and consulting services? Look no further than Manifest Legal LLC. We specialize in providing comprehensive small business law and consulting services to entrepreneurs just like you. With our deep understanding of entrepreneurship and a focus on Hawaii's unique business landscape, we are dedicated to helping you navigate the legal complexities and maximize your business's potential.

Why Choose Manifest Legal LLC?

1. Small Business Law Expertise: At Manifest Legal LLC, we have a strong background in small business law. We understand the intricacies of legal issues that small businesses face and can guide you through various legal processes with confidence. Whether you need assistance with entity formation, contract drafting, intellectual property protection, or employment law compliance, our experienced team is here to support you every step of the way.

2. Consulting Tailored to Your Needs: We believe that legal services should go beyond simply providing advice. With our entrepreneurial background, we offer comprehensive consulting services to help you achieve your business goals. Our consultants can assist you with strategic planning, business development, market research, financial analysis, and more. We take a personalized approach to understand your unique challenges and provide practical solutions to drive your business forward.

3. In-Depth Knowledge of Hawaii's Business Landscape: Operating a business in Hawaii comes with its own set of regulations and requirements. Manifest Legal LLC has a deep understanding of the local business environment, enabling us to provide tailored advice and solutions specific to Hawaii. Our team stays up-to-date with the latest legal developments to ensure your business remains compliant and well-positioned for success in this dynamic market.

4. Client-Centered Approach: We prioritize building strong relationships with our clients. Your success is our top priority, and we work diligently to provide exceptional service and support. Our team is committed to clear communication, prompt responsiveness, and delivering results that align with your business objectives. When you choose Manifest Legal LLC, you can trust that you are partnering with a firm that genuinely cares about your business's well-being.

Ready to take your small business to new heights? Manifest Legal LLC is here to guide you every step of the way. Explore our website to learn more about our services and meet our team. When you're ready, don't hesitate to reach out to us for an initial consultation. Let's work together to manifest your business goals into reality.

Welcome to Manifest Legal, LLLC, where we specialize in providing exceptional contract review, negotiation, and dispute resolution services. Our dedicated team of experienced attorneys is committed to protecting your interests and ensuring that your contractual agreements are thorough, fair, and enforceable. Whether you are a business owner, entrepreneur, or individual seeking legal assistance, we have the expertise to guide you through the complexities of contract law.

Contract Review Services: At Manifest Legal, LLLC, we understand the importance of meticulous contract review. Our attorneys possess a keen eye for detail and a deep understanding of contractual language, enabling us to identify potential risks, ambiguities, and areas of concern. We will conduct a comprehensive review of your contracts, ensuring that they align with your objectives and safeguard your rights. With our expertise, you can rest assured that your contracts are clear, enforceable, and tailored to your specific needs.

Contract Negotiation Services: Negotiating contracts can be a challenging task, requiring effective communication, strategic thinking, and a thorough understanding of your rights and obligations. Our skilled negotiators at Manifest Legal, LLLC, are adept at finding common ground and achieving favorable outcomes for our clients. We will work closely with you to understand your goals and concerns, and we will leverage our expertise to secure terms that protect your interests. With our guidance, you can navigate the negotiation process with confidence, knowing that your best interests are at the forefront.

Contract Dispute Resolution Services: In the unfortunate event of a contract dispute, our team at Manifest Legal, LLLC, is here to help you find effective and efficient resolutions. We have extensive experience in dispute resolution mechanisms, including negotiation, mediation, arbitration, and litigation. Our attorneys will carefully analyze the specifics of your case, develop a robust strategy, and advocate for your rights every step of the way. We are dedicated to achieving the best possible outcome for our clients, whether it's through amicable settlements or aggressive representation in court.

By choosing Manifest Legal, LLLC, you can expect:

Expertise: Our attorneys have a deep understanding of contract law and a track record of success in handling complex contractual matters.

Personalized Approach: We take the time to understand your unique needs and objectives, tailoring our services to meet your specific requirements.

Thorough Analysis: Our attention to detail ensures that no aspect of your contracts is overlooked, minimizing the risk of potential disputes.

Effective Communication: We believe in open and transparent communication, keeping you informed throughout the entire process and providing timely updates on your case.

Dedicated Advocacy: We are passionate about protecting your rights and will vigorously advocate for your interests, striving to achieve the best possible outcomes.

At Manifest Legal, LLLC, we are committed to providing exceptional contract review, negotiation, and dispute resolution services. Contact us today to schedule a consultation and let us manifest your legal success.

At Manifest Legal, LLLC we understand the unique challenges faced by businesses in the cannabis industry. We will work closely with you to develop strategies that mitigate risk. Our goal is to empower you with the knowledge and tools needed to navigate this developing industry confidently.

Comprehensive Service Offerings

We offer a range of commercial/business services tailored specifically to meet the needs of cannabis industry businesses.

Partner with Manifest Legal, LLLC

When it comes to the ever-changing landscape of cannabis industry, trust Manifest Legal LLLC to be your reliable legal partner. We are dedicated to your success. Contact us today to learn more about how we can assist you in thriving in the cannabis industry.

Issues to Consider:

If you are a marijuana/cannabis business and you are not yet familiar with Internal Revenue Code (IRC) Section 280E, then you better sit down before reading this because it’s a doozy.

While a large majority of States have now legalized medical and/or recreational marijuana, federally, marijuana is still classified as a Schedule I controlled substance. Because of this classification, IRC Section 280E disallows marijuana businesses from deducting “ordinary and necessary” business expenses that non-marijuana businesses are entitled to deduct. As a result, marijuana businesses pay federal income tax on their gross income, instead of their net income, which significantly increases their tax liability.

All hope is not lost however, the US Tax Courts have held that while deductions are a legislative grace, costs of goods sold (COGS) are mandatory exclusions from the calculations of a taxpayer’s gross income. The IRS has provided that allowable COGS are the direct costs incurred in acquiring inventory and the direct and indirect costs incurred in producing inventory.

If you are scratching your head, you are not alone. None of this is uncomplicated or fully explained by the IRS. In March of 2020 the Treasury Inspector General for Tax Administration, noticing a lack of direction, prepared a report on the growth of the marijuana industry 1 . This report in essence identified the marijuana industry as a lucrative industry for the IRS to audit - substantially more lucrative than non-marijuana business audits. According to their research, a large majority of marijuana businesses examined in California, Oregon, and Washington, inaccurately deducted ordinary business expenses disallowed by IRC Section 280E. The Treasure Inspector General estimated that IRS audits could have collected $48.5 million in taxes in just these three states in 2016 or $242.6 million over five years.

As you may have guessed, the above report, coupled with this Country’s need to raise funds after the coronavirus pandemic, has resulted in an increase in IRS audits of marijuana businesses. If you have been notified that your marijuana/cannabis business has been selected for an audit, call Manifest Legal, LLLC to protect your interests to the fullest extent possible.

1 DEP T OF TREAS., TREASURY INSPECTOR GENERAL FOR TAX ADMIN., 2020-30-017, THE GROWTH OF THE MARIJUANA INDUSTRY WARRANTS INCREASED TAX COMPLIANCE EFFORTS AND ADDITIONAL GUIDANCE 1 2 (2020)

At Manifest Legal, LLLC, we understand that planning for the future is essential to ensure your loved ones are taken care of and your assets are protected. With our expertise in wills, trusts, estates, and probate law, we are here to guide you through the complexities of these matters, providing comprehensive legal solutions tailored to your unique needs.

Why Choose Manifest Legal, LLLC?

Personalized Approach: We recognize that every individual and family has specific goals and priorities when it comes to their estates and legacies. Our attorneys take the time to understand your unique circumstances, values, and objectives, allowing us to develop customized strategies that align with your wishes and protect your interests.

Comprehensive Services: Whether you need assistance in drafting a will, establishing a trust, administering an estate, or navigating the probate process, we offer a wide range of services to meet your needs. Our team is equipped to handle even the most complex legal matters, providing you with peace of mind and confidence in the outcome.

Our Practice Areas:

Wills: A well-drafted will is a vital tool for ensuring that your assets are distributed according to your wishes after your passing. Our experienced attorneys will work closely with you to create a comprehensive and legally sound will that addresses all your concerns, including guardianship of minor children, asset distribution, and designation of executors.

Trusts: Trusts offer numerous benefits, such as privacy, avoiding probate, and protecting assets for future generations. Our knowledgeable attorneys will guide you through the process of establishing revocable and irrevocable trusts, special needs trusts, charitable trusts, and other types of trusts, tailoring the structure to meet your specific goals.

Estate Planning: Proper estate planning involves more than just wills and trusts. We assist clients in developing comprehensive estate plans that encompass various aspects, including power of attorney, advance healthcare directives, HIPAA waivers, and disposition of remains. By considering all potential scenarios, we ensure that your wishes are honored and your loved ones are protected.

Probate and Estate Administration: Dealing with the probate process or administering an estate can be overwhelming during a time of grief. Our compassionate attorneys will provide guidance and support throughout the probate proceedings, handling all legal aspects with efficiency and sensitivity, allowing you to focus on what truly matters.

Contact Manifest Legal, LLLC Today

If you require assistance with wills, trusts, estates, or probate matters in Hawaii, Manifest Legal, LLLC is here to help. Our dedicated team of attorneys is committed to providing you with exceptional legal counsel and personalized service. Schedule a consultation with us today and take the first step toward securing your future and protecting the ones you love.