Faculty

John Balian, M.S. (Taxation), J.D.

Managing Partner, Burgh, Balian & Bergstein LLP
Professor Balian is an alumnus of the College of Business & Economics at California State University, Northridge. Prior to becoming an attorney, he was a revenue agent with the Los Angeles District of the IRS, where he conducted tax audits of corporations, trusts and individuals, generally focusing on understated income or overstated deductions. He has practiced law since 1993 and is currently the managing partner of Burgh, Balian & Bergstein LLP, a tax and estate planning law firm in Studio City, California. Professor Balian is a Certified Specialist in Taxation Law, certified by the Board of Legal Specialization of the California State Bar. His law practice represents clients in IRS audits, in IRS appeals, and before the U.S. Tax Court, and advises clients on income, estate/gift and property tax issues. He received both his B.S. in Accounting and M.S. in Taxation degrees from C.S.U.N. and his J.D. degree from Southwestern University School of Law. He is the past chair of the West Valley CPA group of the California Society of CPAs' Los Angeles Chapter. Professor Balian teaches the Culminating Experience.

Rafi Efrat, CPA, J.D., J.S.M., J.S.D.

Director, M.S. in Taxation Program, Associate Professor, Accounting and Information Systems
Dr. Efrat is an alumnus of the College of Business & Economics at Cal State University, Northridge where he graduated with an Accounting degree Magna Cum Laude. After becoming a Certified Public Accountant in the state of Illinois, Dr. Efrat obtained his law degree from the University of Southern California. He then practiced law for five years, including a period of time at Ernst & Young tax practice. Dr. Efrat then became a Teaching Fellow at Stanford Law School where he taught legal research and writing. He subsequently obtained a masters in law degree and a doctor of science of law degree from Stanford Law School. Dr. Efrat is the recipient of Cal State University, Northridge's Preeminent Publication Award. He joined the faculty of Cal State University, Northridge in the fall of 1999. He teaches Tax Research and Communication.

Sharyn M. Fisk, J.D., LL.M

Associate, Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Professor Fisk specializes in civil tax and criminal tax controversy. She earned her J.D. from Rutgers University School of Law—Newark and her LL.M. in taxation from New York University School of Law. She is also a certified specialist in taxation law, The State Bar of California, Board of Legal Specialization; a member of the executive committee for the Taxation Section, State Bar of California; secretary of the Taxation Procedure Committee of the Taxation Section, Los Angeles County Bar Association; and a member of the Standards of Tax Practice Committee of the Taxation Section, American Bar Association. She also coauthors a quarterly update on Important Civil Tax Controversy Developments for the ABA Section of Taxation. Professor Fisk is admitted to practice before the U.S. Tax Court, the U.S. District Court for the Central and Southern Districts of California, the U.S. Court of Claims, and the U.S. Court of Appeals for the Ninth Circuit. She has also been an attorney-advisor for the Honorable Maurice B. Foley, United States Tax Court. She teaches Federal Tax Procedure.

Alan B. Griffith, CPA, M.S. (Taxation)

Director of Tax and Officer, Stonefield Josephson, Inc.
Professor Griffith brings more than 27 years of experience providing tax advisory services to a wide range of domestic and international clients. His industry concentrations include technology firms, manufacturing and distribution companies, service providers, and real estate developers. Professor Griffith’s expertise is in the area of corporate organizations and tax-free re-organizations, mergers and acquisitions, corporate distributions and liquidations, tax accounting methods and periods, and executive compensation. Professor Griffith is a frequent lecturer in various professional tax organizations. He obtained is graduate degree in taxation from Golden Gate University. Professor Griffith teaches Income Taxes of Corporations and Shareholders.

Robert Johnson, CPA, M.S. (Taxation)

Tax Partner, McGladrey and Pullen
Professor Johnson is a managing director with RSM McGladrey's State and Local Tax (SALT) practice. He has more than 15 years experience serving the state and local tax needs of a wide variety of clients, ranging from publicly held Fortune 500 companies to privately held emerging growth firms. Prior to joining RSM McGladrey in 2006, he worked with a national team at a Big Four firm. He holds a master of science degree in taxation from Golden Gate University and a bachelor of science in accounting from California State University, San Bernadino. He teaches State and Local Taxes.

Sandy M. Kadekian, CPA, M.S. (Taxation)

Tax Partner, Grant Thornton LLP
Professor Kadekian has more than 20 years of tax experience in public accounting. A Tax Partner at Grant Thornton, LLP, she serves middle-market public and private companies, which include consolidated corporations, S corporations and partnerships. She provides broad income tax planning through services such as accounting methods review and Section 199 implementation, and FAS 109 consulting. She teaches Accounting Methods and Periods.

Moshe Kushman, J.D., M.B.T.

Tax Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Professor Kushman represents clients in a wide range of federal income tax matters, with an emphasis on domestic and international mergers and acquisitions, tax-free spin-offs, leveraged buyouts, restructurings and workouts, controlled foreign corporations, and international tax planning. Professor Kushman also has served as Chairman to the Corporate Committee of the Tax Section of the Los Angeles County Bar Association. He is a frequent lecturer and panelist at conferences on tax matters, including the USC Institute on Federal Taxation, the Practising Law Institute, the Tax Executives Institute, and the Council for International Taxation, and has been a contributing author to the Practising Law Institute Tax Strategies and Pepperdine Law Review. Professor Kushman received his J.D. from Loyola Law School and his M.B.T. and M.B.A. from USC. He teaches Taxation of Foreign Transactions and Taxpayers.

Craig Morris, CPA, M.S. (Taxation)

Tax Partner, KPMG
Professor Morris is a Tax Partner in KPMG LLP's Warner Center office and has been a member of the West Area tax practice for more than 22 years. He has a wide range of experience with clients involved in retail, distribution and manufacturing industries for both public and privately held companies. Professor Morris specializes in tax accounting methods and serves as the West Area leader for KPMG LLP's Tax Accounting Methods practice. His experience also includes extensive experience with large corporate federal and state consolidated tax issues including income tax compliance and consulting. Professor Morris holds a master of science degree in taxation from Golden Gate University and bachelor of science degree in accounting from Pepperdine University. He teaches Income Taxation of Corporations and Shareholders.

Todd Reinstein, CPA, J.D.

Professor Emeritus, Accounting and Information Systems; Member, Valensi, Rose, Magaram, Morris & Murphy, PL
Professor Reinstein has more than 40 years of tax practice experience specializing in the field of trust and estate tax. He obtained his accounting and law degrees from UCLA and is a CPA and licensed attorney in California. Law and Politics Magazine and the publishers of Los Angeles Magazine have named him a “Super Lawyer” among Southern California attorneys for 2006 and 2007. Professor Reinstein is a Certified Specialist, Taxation Law, from the State Bar of California Board of Legal Specialization. He is currently a member at Valensi, Rose, Magaram, Morris & Murphy, PLC. He teaches Income Taxation of Estates and Trusts.

David Lee Rice, J.D., LL.M (Taxation)

Tax Partner, David Lee Rice, APLC
Professor Rice has been in private practice for more than twenty-five years. He graduated from Loyola Law School, cum laude, and earned his LL.M. in taxation from the University of San Diego. Prior to law school, he worked for the accounting firm of Coopers & Lybrand. Professor Rice is a certified specialist in taxation with the State Bar of California and is a member of the tax section of the Legal Specialization Advisory Commission to the State Bar of California. He has published numerous articles in the Journal of Taxation, the Estate Planning Journal, Practicing Law Institute, Los Angeles Lawyer, California Tax Lawyer, and the Daily Journal and Tax Notes. He has drafted three papers for the IRS and the Department of Treasury concerning substantive changes to the tax code and has testified before the IRS, the Department of Treasury, the House Ways and Means Committee and the Senate Finance Committee. In addition, he was listed as a Super Lawyer in Los Angeles Magazine for 2006 and for 2007. He teaches Income Taxation of Partnerships.

Jacob Stein, J.D., LL.M (Taxation)

Partner, Boldra, Klueger and Stein, LLP
Professor Stein is a partner with the law firm Boldra, Klueger and Stein, LLP The firm's practice is limited to domestic and international tax planning, tax controversy and litigation, estate planning and asset protection. Mr. Stein received his law degree from the University of Southern California and his master's of law in taxation from Georgetown University. He has been accredited by the State Bar of California as a certified tax law specialist and is admitted to practice in California and before the Tax Court. Mr. Stein is a frequent lecturer to various attorney and accountants professional groups and is an instructor with the California CPA Education Foundation. He is the past Chair of the tax section of the San Fernando Valley Bar Association. He teaches the Contemporary Tax Planning Issues Seminar.

Jeffrey M. Tolin, J.D., LL.M (Taxation)

Tax Principal, Ernst & Young LLP
Professor Tolin is a senior tax principal at Ernst & Young, LLP, in Los Angeles and has more than 30 years of public accounting and corporate experience. Professor Tolin has extensive experience serving companies engaged in motion picture production, distribution and exhibition, television broadcasting and cable and video operations. He also has extensive international and domestic corporate tax experience including mergers, acquisitions and reorganizations. He received his B.S. from New York University in Accounting, his J.D. from Brooklyn Law School and his LL.M. in Tax from New York University. He is a member of the Motion Picture and Television Tax Institute, and a Member of the New York State Bar Association. Professor Tolin has published several books and articles and is frequent lecturer to various professional groups. He teaches Income Taxation of Corporations and Shareholders.

Frederick E. Wooldridge, CPA, J.D.

International Tax Partner, Ernst & Young, LLP
Professor Wooldridge is an International Tax Partner in the Los Angeles office of Ernst & Young, LLP. He has over twenty-five years of experience in providing international tax services to a wide range of public and privately held companies. As a full-time international tax consultant, Professor Wooldridge's primary responsibility is to help clients establish and operate their international activities in the most efficient manner from a worldwide tax and operational standpoint. Professor Wooldridge graduated from San Francisco State University (B.A. Economics) in 1978, and the University of Kansas School of Law (Juris Doctor) in 1981. He is a California CPA and member of the AICPA, and also is a member of the Los Angeles County (past Chairman, Foreign Tax Committee), California, Missouri and American Bar Associations. He is also a regular public speaker and author on various international tax topics. He teaches Taxation of Foreign Transactions and Taxpayers.