Last month, the Hawaii Department of Taxation launched the Administrative Appeals and Dispute Resolution (AADR) Program, an informal appeals process intended to resolve tax disputes without litigation. Taxpayers may apply for AADR if they received a Proposed Notice of Assessment, a Final Notice of Assessment, or a Notice and Demand of Penalty. Note that applying for AADR does not toll applicable appeal deadlines. Haw. Dep’t of Taxation, Announcement No. 2016-03: New Appeals Program to Resolve Tax Disputes Quicker (Feb. 1, 2016).