Access Keys

This information applies to pages in the CSUN template system.Windows-press ALT + an access key. Macintosh-press CTRL + an access key.

The following access keys are available:

Our Daily News Business Columns

Appearing every Tuesday in the Business section of the Daily News,

contributed by faculty of the College of Business and Economics at California State University, Northridge

General Information

COBAE Advisory Board

Publications

College of Business and Economics

Rafi Efrat

Rafi Efrat

Dr. Rafi Efrat is a Professor of Accounting and the Director of the Bookstein Institute at California State University, Northridge. Dr. Efrat received his Doctor of Science of Law from Stanford Law School.

TAX CLINIC PROVIDES HELP FOR THE NEEDY

The Bookstein Tax Clinic provides free federal tax controversy resolution services to low-income taxpayers residing throughout the Los Angeles area. It launched its operations in 2008 as one of the components of the Bookstein Institute for Higher Education in Taxation and is part of the Department of Accounting & Information Systems at California State University, Northridge.

Under the supervision of Dr. John Balian, an experienced tax professional and a former IRS agent, undergraduate and undergraduate student clinicians serve low-income taxpayers who face a dispute with the Internal Revenue Service. Since its inception earlier this year, over sixty students have participated as clinicians and over 100 low income taxpayers facing a controversy with the IRS have received services.

The Bookstein Tax Clinic also provides tax education to taxpayers not proficient in the English language by participating in numerous community outreach programs featuring a wide array of tax issues. Over the past six months, students facilitated dozens of seminars and workshops to self-employed taxpayers throughout the Los Angeles area primarily on federal payroll tax issues.

Student clinicians receive instruction on the intricacies of substantive tax law and tax practice and procedure, and apply this knowledge to resolve clients’ tax matters with diligence, excellence, and efficiency. Undergraduate and graduate accounting students are provided the opportunity to handle various aspects of controversies with the Internal Revenue Service, including interviewing clients, preparing cases for appeals conferences and appearing at the conferences themselves, preparing offers-in-compromise, and negotiating settlements with the Internal Revenue Service. The Bookstein Tax Clinic provides students with high quality training that is transferable to both large firm and solo practices. Students are required to attend classes and work independently and in teams on their cases.

The Bookstein Tax Clinic provides a service to the community by representing for no charge taxpayers who are unable to afford professional representation. The determination of whether an individual is accepted as a client depends on the individual's financial situation, the nature of the controversy and the workload of the Bookstein Tax Clinic. Individuals who seek to obtain representation from the Bookstein Tax Clinic must provide information relating to their financial status.

Earlier this year, the Bookstein Tax Clinic received a $47,000 grant from the U.S. Treasury Department to support the clinic’s activities and service in the community. It also received a $10,000 grant from Citi to support its educational seminars to local small business owners.

For more information about the Bookstein Tax Clinic, please contact it at (818) 677-3600 or by email at booksteintaxclinic@csun.edu.