Wayne Tanna

Wayne Tanna, J.D., L.L.M.

wtanna@chaminade.edu

Kieffer Hall Room 20
Tel (808) 739-4606
3140 Waialae Ave, Honolulu, HI 96816

Professor Tanna's Blog
Blog

Accounting, Tax Law

Wayne Tanna Professor Wayne Tanna, J.D., L.L.M., a specialist in tax law, teaches a broad range of courses in accounting, tax law, and business to undergraduates and M.B.A. students at Chaminade. Professor Tanna is an attorney and consultant presently engaged in the private practice of law, concentrating in the areas of non profits, tax, and civil rights law. He has presented over 250 workshops and seminars to community organizations and grassroots groups on various legal and business topics. Professor Tanna also volunteers as an attorney with Volunteer Legal Services Hawaii and is a vocal advocate for the practice of pro bono service in the professional community. He is also responsible for curriculum development and design, and is the lead behind Chaminade's highly praised and nationally recognized service-learning component in the business programs.

Tanna remarks, “Chaminade extends the concept of social justice into all business degree programs. What does this mean? Every university business program teaches students how to build a business, and how to build wealth. Yes, we do that. But we also try to build wealth for the less fortunate, to empower through business and financial models, in concert with the social models we are all familiar with. To apply these concepts, throughout our program we encourage active civic engagement through service-learning. We develop our undergraduate senior capstone projects around a real-world application of these concepts. We also offer a Master of Business Administration degree for non-profit organizations. This is a reflection of the Catholic Marianist educational tradition.”

Professor Tanna was awarded The President’s Volunteer Service Award, 2008, Presented by the President’s Council on Service and Civic Participation. This national award recognizes exemplary volunteer service to the community and country.

Education

L.L.M., McGeorge School of Law, University of the Pacific, Sacramento, California, in Taxation.
J.D., Northwestern School of Law, Lewis & Clark College, Portland, Oregon. Major areas of study in business and taxation.
B.A., University of Hawaii at West Oahu, Pearl City, Hawaii. Majored in Social Science.

Teaching

Undergraduate classes taught include:

  • accounting
  • tax
  • business law
  • management
  • environmental studies
  • criminal justice
  • political science
  • history
  • communications
  • first-year seminar

Graduate classes taught include courses for these programs:
Masters in Business Administration, Masters in Public Administration, and Masters in Criminal Justice.

Professional Affiliations

  • American Bar Association, Member of Sections on Taxation (Teaching Taxation, Low-Income Taxpayers and Environmental Tax committees) Labor & Employment, and Real Property, Probate & Trust.
  • Hawaii State Bar Association, Member of Sections on Tax, Estate Planning & Probate, Bankruptcy, Natural Resource and Elder Law.
  • American Accounting Association
  • American Taxation Association
  • Hawaii Association of Professional Accountants

Awards

  • The President’s Volunteer Service Award 2008, Presented by the President’s Council on Service and Civic Participation. The award recognizes exemplary volunteer service to the community and country.
  • Campus Compact’s 2008 Thomas Ehrlich Faculty Award for Service-Learning, Finalist. Award recognizes exemplary leadership in advancing the civic learning of students, including public scholarship, building campus commitment to service-learning and civic engagement, and fostering reciprocal community partnerships
  • 2008 Governor’s Volunteer Recognition Awards, Finalist. The Governor’s Volunteer Recognition Award recognizes individuals and organizations for their dedication, commitment, and determination in promoting and supporting volunteerism throughout Hawai‘i.
  • Aloha United Way Family and Individual Self-Sufficiency Program, Above and Beyond Award, May 2008, Outstanding Volunteer Tax Season 2008.
  • International Society of Business Disciplines, 2007 Outstanding Faculty Teaching Excellence Award, November 2007, Presented at annual meeting, Las Vegas, NV.
  • Proclamation from the Hawaii State Senate, June 2006 in recognition for outstanding efforts in the delivery of legal services to the poor in Hawaii.
  • Proclamation from the Hawaii State House of Representatives, June 2006 in recognition for outstanding efforts in the delivery of legal services to the poor in Hawaii.
  • Niu Award for Outstanding Contributions to the Delivery of Legal Services, November 2005. The Niu Award is the highest award presented by Volunteer Legal Services Hawaii for the outstanding contribution to the delivery of legal services in the state (Third Award).
  • Recognition of Twenty Years of Volunteer Service with the VITA Program. Presented by the Internal Revenue Service (IRS) in recognition of 20 years of volunteering with the Volunteer Income Tax Assistance (VITA) Program, April 2003
  • Proclamation from the Honolulu City Council, May 2001, in recognition for legal services provided to the poor in Honolulu.
  • William Reese Smith, Jr. Special Award for Special Services to Pro Bono, National Association of Pro Bono Coordinators. March 2001. Presented at the American Bar Association’s 2001 Equal Justice Conference, San Diego, CA.
  • Proclamation from the Hawaii State Senate, March 2000 in recognition for outstanding efforts in the delivery of legal services to the poor in Hawaii.
  • Justice Award, Hawaii State Bar Association, Young Lawyers Division, December 1999. The Justice Award is presented annually to the attorney who has made outstanding contributions to the ideals of justice.
  • Niu Award for Outstanding Contributions to the Delivery of Legal Services, November 1999. The Niu Award is the highest award presented by Volunteer Legal Services Hawaii for the outstanding contribution to the delivery of legal services in the state (Second Award).
  • Chaminade University Student Association (CUSA) Outstanding Faculty Award, 1998, 1999, 2008. To recognize the effort and dedication towards making Chaminade a better place.

Memberships on Non-profit Boards of Directors

  • Honolulu Advertiser Community Editorial Board, Summer 2009
  • Hawaii Disability Rights Center (FKA Protection and Advocacy Agency of Hawaii), Board Chairperson 1998 – 2000, Secretary/Treasurer 2000 to 2002, Vice Chair 2002 - 2004. Director 1997 – 2006. 2008 to present.
  • Hawaii Intergenerational Network, Director January 2004 to present.
  • Hawaii Alliance for Community Based Economic Development, Director January 2006 to present
  • Kokua Mau, a sheltered workshop for individuals with developmental disabilities, Director 1998 - 1999.
  • Volunteer Legal Services Hawaii, President 2003 to 2006, Secretary 1999-2002 and Director 1998 to present.
  • Partners in Care, A Coalition of Providers of Services to the Homeless. Advisory board member 2001 to 2003.
  • Hawaii Tax Institute/Chaminade Tax Foundation, Advisory Board Member 2001 to 2004.
  • Kaimuki High School Foundation, Treasurer and Director 2001- present.
  • Kaimuki High School, School Community Council, Chair, 2004-2006.
  • Resource Central, nonprofit fund development agency. Advisory Committee Member, 2000 - 2003.
  • Hogan Entrepreneurial Program, Advisory Board Member 2002 - present
  • Youth Services Hawaii, Director July 2008 to present
  • University of Hawaii Alumni Association, Director June 2008 to present.

Appointments to Federal Advisory Committees

Taxpayer Advocacy Panel (TAP see www.improveirs.org) Appointed by US Secretary of the Treasury in 2005 to serve a three year term (2006 – 2008). TAP listens to taxpayers and communicates their concerns to the IRS.

Hawaii State Advisory Committee to the United States Commission on Civil Rights (www.usccr.gov). Appointed by the U.S. Civil Rights Commission to a two year term 2007 – 2009. This federal advisory committee’s most notable recent work has been in connection with the Native Hawaiian Government Reorganization Act (The “Akaka Bill”)

Memberships on Committees of the National Collegiate Athletic Association (NCAA)

  • Minority Opportunities and Interests Committee (MOIC) 2007 – 2011. The MOIC was formed by the Association to review issues related to the interests of ethnic minorities and women. These issues focus on the education and welfare of minority student-athletes, as well as the enhancement of opportunities for ethnic minorities and women in coaching, athletics administration, officiating and the NCAA governance structure.
  • Division II Nominating Committee, 2003 – 2007. Giving due weight to gender and ethnic diversity, as well as diversity by position and conference affiliation, the committee processes and presents nominations for vacancies on all Division II-specific committees, sports committees and for Division II positions on committees functioning in an Association-wide or multidivisional capacity.
  • Division II Academic Requirements Committee (ARC), 2000 – 2002. The ARC studies, creates policies and when appropriate makes legislative recommendations to ensure that Division II has sound academic requirements for all student-athletes.

Community Media Programs

  • Disability Rights a weekly television presentation of the Hawaii Disability Rights Center, Co-Host. The program highlights the Human, Civil, and Legal rights and community resources available to the over 180,000 Hawaii residents that have a disability. The program also serves to provide a network for service providers and individuals with disabilities to access needed and available resources throughout the state of Hawaii. Started in 2007 the program is currently in its second season. There have been over 30 episodes produced to date that have been broadcast over community access cable channels (OLELO) over 100 times.
  • Aloha United Way annual campaign video (2008) along with two of my accounting students featured for work helping the homeless in welfare to work efforts through the federal Earned Income Tax Credit outreach program..

Publications

COMMUNITY PUBLICATIONS:
Resident Association Training Manual (No. 1, 2, 3) Editor. Presented by Volunteer Legal Services Hawaii on behalf of the Housing and Community Development Corporation of Hawaii

ACADEMIC JOURNAL PUBLICATIONS (PEER REVIEWED)

  • Service Learning and the Freshman Seminar: Diversity and Cultural Awareness (with Richard Kido, Candice Sakuda, and Michael Fassiotto), NETWORK: A Journal of Faculty Development, New York University, Spring 2009
  • Pro Bono: The Next Generation, The Journal of the International Society of Business Disciplines, Volune IV Issue II, December 2008
  • Service Learning Is a Pathway to Authority and Understanding, Academic Exchange Extra, May 2007.

EDITORIALS AND OPINION PIECES:

  • Legislature should adopt earned income tax credit, Honolulu Advertiser, 03/21/2005
  • Incentive to work, focus state tax policy on poor, Honolulu Advertiser, 03/10/2006
  • Earned income credit can lift working families out of poverty, Honolulu Star Bulletin, 04/10/2007
  • Help available to ensure access to rebates, Honolulu Advertiser, February 29, 2008
  • Put the burden of state budget on those who have earned more, Honolulu Star Bulletin, 04/12/2009
  • Mentoring students is critical, Honolulu Advertiser, 06/23/2005
  • Football camp teaches more than the game, Honolulu Advertiser, 08/18/2006
  • At last, female athletes gain meaningful equity in Hawaii, Honolulu Star Bulletin, 05/20/2007
  • Micronesian homelessness has many causes, Honolulu Advertiser, 08/07/2007
  • Adoption creates what many keiki need -- ‘forever families,’ Honolulu Star Bulletin, 11/18/2007
  • As poverty in Hawaii rises, educational opportunities fade, Honolulu Star Bulletin, 09/09/2008

Peer Reviewed/Invited Conference Presentations and Proceedings:

  • “Supersizing my daughter or why is Gallaxhar battling Ginorimica in the backseat and how many calories will be consumed to set up next month’s toy fights?” Third Annual Oceanic Popular Culture Association Annual Meeting, June 2009, Honolulu HI
  • Featured Session “Insights into Service-Learning and the Liberal Education Imperative” American Association of Colleges and Universities, February 2009, Seattle, WA.
  • “Special Issues related to working with the homeless working poor” and “Setting Up New English as a Second Language (ESL) and Limited English Proficiency (LEP) Low Income Taxpayer Clinics” Invited Sessions Internal Revenue Service, Low Income Taxpayer Clinic Grantee Annual Seminar, December 2008, Washington DC.
  • “Service Learning and the Freshman Seminar: Diversity and Cultural Awareness” Faculty Resource Network, November 2008, San Francisco, CA.
  • “Community Building through Engaged Scholarship: An Assessment of the Accounting and Legal Needs of Local Nonprofits with Budgets between $25,000 and $1million” – American Accounting Association 2008 AAA Annual Meeting August 2008, Anaheim, California
  • “Service-Learning in paradise, engaged scholarship and community based research Hawaiian style.” -- 7th International Research Conference on Service-Learning & Community Engagement, October 2007 Tampa, FL
  • “Service-Learning in Business Programs” -- Western Association of Schools and Colleges April, 2007 Annual Meeting, San Jose, CA
  • “Render on to Caesar: University Faculty Rendering Assistance to Faith-Based Organizations that may be Tending to Their Flocks with Funding Obtained from the Federal Government. The Compassion Capital Fellows Program”American Association of Behavioral and Social Sciences, Annual Meeting February, 2007, Las Vegas, NV
  • “Working with Leadership to Achieve a Deep Fix” -- Ninth Annual Continuums of Service Conference, April, 2006 Portland, OR
  • “Service-Learning, The Next Generation; Passing the Torch or Igniting the Flame.” Western Association of Schools and Colleges 2006 Annual Meeting, April, Irvine, CA
  • “Two Students, Their Teacher and a Research Grant: Using Student and Faculty Applied Research as a Teaching Tool for Diversity and Cultural Competence” -- American Association of Behavioral and Social Sciences, Annual Meeting February, 2006, Las Vegas, NV
  • “All Things Big and Small, WE ARE NOT ALONE, From Human Diversity to Eco-Diversity, a Teacher’s Toolbox.” -- Eighth Annual Continuums of Service Conference, 2005 San Diego, CA
  • “How to Turn Your Colleague’s Passion Into Your Next Service-learning Project.” -- Seventh Annual Continuums of Service Conference, 2004 Seattle, WA
  • “Partnerships to Build Individual and Community Resources: Until Death Do We Part?” -- National Society for Experiential Education 2003 Annual Meeting, Minneapolis, MN

Grants Awarded

  • Internal Revenue Service, Low-Income Taxpayer Clinic Grant, Awarded $20,000, Awarded 2001.
  • Internal Revenue Service, Low-Income Taxpayer Clinic Grant, Awarded $50,000, Awarded 2002.
  • Internal Revenue Service, Low-Income Taxpayer Clinic Grant, Awarded $35,500, Awarded 2003.
  • Internal Revenue Service, Low-Income Taxpayer Clinic Grant, Awarded $75,000, Awarded 2004
  • Internal Revenue Service, Low-Income Taxpayer Clinic Grant, Awarded $30,000, Awarded 2005
  • Internal Revenue Service, Low-Income Taxpayer Clinic Grant, Awarded $20,000, Awarded 2006
  • Internal Revenue Service, Low-Income Taxpayer Clinic Grant, Awarded $27,500, Awarded 2007
  • Internal Revenue Service, Low-Income Taxpayer Clinic Grant, Awarded $27,500, Awarded 2008
  • Internal Revenue Service, Low-Income Taxpayer Clinic Grant, Awarded $32,500, Awarded 2009
  • Pacific Century Foundation Capacity Building grant for the development of the Not-for-Profit MBA Awarded $10,000, Awarded 2005

All IRS grants have been exclusively directed to the community partner, Volunteer Legal Services Hawaii and all work (including writing the proposals and reports to the IRS as well as directing the Low Income Taxpayer Clinic) has been performed pro bono.