The Hawaii Department of Taxation is offering a “Tax Fresh Start Program” to taxpayers who owe eligible taxes for any taxable period ending on or before December 31, 2007. The program, effective May 27, 2009 through June 26, 2009, covers all taxes administered by the Department and is available to eligible taxpayers who have failed to file a return for a taxable period, or have underreported tax due on a previously filed return. The program offers a 50% reduction in interest, waived penalties, and potentially avoiding referral for criminal prosecution. Taxpayers are not be eligible for the program if they are currently under audit by the Department or the federal government, currently under criminal investigation or litigation, or if they are currently in the Department’s collection program. Taxpayers who are not eligible for a certain tax types may still be eligible for others. (News Release, Hawaii Department of Taxation, May 27, 2009).