Miki Okumura

Miki Okumura

Miki practices in the areas of federal, state and local taxation, tax litigation and controversy, mergers and acquisitions, and corporate and general business law.

Her transactional work includes representing buyers and sellers in the purchase and sale of businesses, and assisting clients with legal matters relating to their business transactions and operations. She has represented tax clients in audits, administrative proceedings, appeals and trials at the federal, state and county levels.

Miki has served on the Hawai‘i Tax Review Commission and on the boards of various Hawai‘i nonprofit organizations. She has authored the Hawai‘i chapter of the ABA Property Tax Deskbook and Hawai‘i tax updates for the Committee on State Taxation (COST).


Miki enjoys reading, cooking, playing golf and hiking.


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


State Courts of California
State Courts of Hawai‘i
U.S. District Court of Hawai‘i
U.S. Tax Court


Hawai‘i State Bar Association


The Best Lawyers in America, 2021
The Best Lawyers in America, Lawyer of the Year in Honolulu, 2012, 2018-2021
Chambers USA, 2019