Faculty

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

Managing Partner, the Balian Law Group

Professor Balian is an alumnus of the David Nazarian College of Business and 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 the Balian Law Group, a tax and estate planning law firm in Encino, California. Professor Balian is a Certified Specialist in Taxation Law, certified by the Board of Legal Specialization of the California State Bar. His law firm represents clients in IRS audits/appeals and before the U.S. Tax Court, and advises clients on income, estate & gift tax issues. He received both his B.S. in Accounting and M.S. in Taxation degrees from CSUN and his J.D. from Southwestern University School of Law. He is the past chair of the California Society of CPAs Los Angeles Chapter's West Valley CPAs. Professor Balian teaches the Culminating Experience.

James Chapman, J.D., LL.M. (Taxation)

Professor Chapman specializes in advising on the tax aspects of mergers and acquisitions, joint ventures, corporate and partnership restructuring and financing transactions. He is a Senior Counsel in the Real Estate and Tax Practice Groups of Buchalter Nemer. Professor Chapman's experience includes practicing tax in both law firms and national accounting/tax firms. He has assisted clients in a wide range of industries, including the technology, financial services, real estate, entertainment, manufacturing and hospitality industries. Professor Chapman is a former chairman of the Entertainment Tax Committee and Corporate Tax Committee of the Los Angeles County Bar Association. He graduated with an LL.M. in taxation from the New York University School of Law and a J.D. from the University of California, Hastings College of the Law. Professor Chapman earned his B.A, magna cum laude, from the University of Oregon. He teaches for us Income Taxation of Corporations and Shareholders and Income Taxation of Partnerships.

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

Director, M.S. in Taxation Program, Professor,
Accounting and Information Systems

Dr. Efrat is an alumnus of the David Nazarian College of Business and Economics at CSUN, 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 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 master's in law and a doctor of science of law degree from Stanford Law School. Dr. Efrat is the recipient of CSUN's Preeminent Publication Award, Visionary Community Service Learning Award, and the University's Outstanding Service Award. He joined the faculty of CSUN in 1999. He teaches Tax Research and Communication.

 

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

Principal, 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.