HRS §232-2
No complaint if tax matches your return
If the tax office assesses your taxes exactly as you reported them on your return, you cannot claim to be harmed by that assessment. This section only prevents complaints about assessments that match your own filing.
The statute, as written — Assessment in accordance with return no cause of grievance
No taxpayer shall be deemed aggrieved by an assessment to the extent that it is in accordance with the taxpayer's return.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.