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Since 1994, John has been one of the founding partners of Burgh, Balian & Bergstein, LLP in Studio City, California. During the past 15 years, John’s law practice has been limited to tax planning, tax controversies, business transactions and inheritance dispute resolution. Prior to becoming an attorney, John held the position of Internal Revenue Agent from 1986 to 1991 with the IRS’ Los Angeles District. In his capacity as a field agent, John audited a wide variety of closely-held corporations, sole proprietorships, trusts, partnerships and highly compensated individuals. These forensic audits were principally focused on a search for unreported/diverted income and/or overstated/fictitious deductions. John’s formal training at the IRS included extensive training in internal IRS procedures and tax audit techniques.
After a decade of wills and trusts drafting, John’s estate planning practice led to his representation of persons who were unintentionally or “accidentally” disinherited as a result of inadequate or non-existent estate planning documents. John has assembled an effective team of professionals to mediate such disputes and help resolve often complex and emotional family financial matters. In other post-death matters, John has reduced significant estate and income tax liabilities through the use of well-researched interpretations of the tax code and regulations.
In cases involving potential State Medi-Cal asset recovery, John has implemented specialized wealth preservation structures which preserve the value of clients’ assets for the benefit of their heirs, while minimizing the tax consequences of the transfer of such assets from the older generation to the younger.
EDUCATION
Master of Science in Taxation -- California State University, Northridge;
Juris Doctor -- Southwestern University School of Law
Bachelor of Science in Accounting -- California State University, Northridge.
PROFESSIONAL ACTIVITIES
Certification:
As a Certified Taxation Law Specialist, John is one of less than 2% of attorneys in California that are certified by the State Bar of California in a designated field of law.
To receive the designation of Taxation Specialist from the State Bar, an attorney must pass a comprehensive examination in the various sub-specialties of tax law such as:
Taxation of Estates & Gifts;
Income Taxation of Individuals, Trusts & Estates;
Corporate & Partnership Taxation;
Tax Litigation & Tax Procedure (audits, collections & administrative appeals);
Divorce Taxation & Taxation of Property Transactions
After passing the examination, the Board of Legal Specialization of the State Bar thoroughly reviews the education and work experience of the attorney-applicant before granting the specialist designation. During this peer review process, the attorney-applicant must undergo an in depth review of his/her work product during the previous five-year period via a detailed written presentation of the facts and issues the applicant resolved in a multitude of cases handled across the numerous sub-specialties of the tax law.
Teaching:
In January of 2008, John joined the faculty at California State University, Northridge (“CSUN”). As an Adjunct Professor of Taxation, John teaches Federal Tax Practice & Tax Procedure.
John is also the director of CSUN’s Bookstein Tax Clinic, which is the nation’s first undergraduate-run tax clinic. In this capacity, John instructs and supervises students who represent low income clients that are undergoing IRS audits or tax collection activity.
Within CSUN’s Graduate Tax Program, John has been assigned the task of directing graduate students’ final project, wherein students nearing graduation must draft a thoroughly researched tax law article of publishable quality.
John provides professional continuing education to CPAs, IRS enrolled agents, and other attorneys in the areas of tax planning and tax procedure. He has presented seminars for:
Continuing Education of the State Bar / University of California (2002 to 2008)
California CPA Society (1999 to 2007)
John Hancock Life, Guardian Life & UNIFI Life Insurance Companies (1999 to 2008)
RE/Max Realtors of California (2006)
Various law firms and accounting firms throughout the State
From 1999 to 2006, John chaired the Cal CPA Society’s West Valley CPAs group. |
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Mr. Burgh has nearly forty years of legal experience. During that period of time, he has concentrated on the areas of taxation, estate planning, probate litigation, civil litigation and appeals.
Taxation Experience
In the taxation area, he has represented individuals and businesses in IRS audits, appellate hearings and judicial cases. He has not only handled tax cases before the Tax Court but has represented clients on appeals before the Ninth Circuit Court of Appeals and brought a Petition for a Writ of Certiorari before the United States Supreme Court. He has acted as an Expert Witness for the Internal Revenue Service and the U. S. Attorney. He was an expert witness in one criminal trial which resulted in a finding of guilty for one defendant and an 11 to 1 vote for conviction of the other. He has also represented individuals and businesses in tax transactional work. He has served as a tax advisor to other law firms, especially in the area of taxation of partnerships.
His level of taxation law expertise has been recognized by the California Board of Legal Specialization, The State Bar of California which has certified him as a Taxation Law Specialist and his appointment as an Adjunct Professor of Law at both Southwestern University School of Law and Loyola Law School in Los Angeles, California. He has taught classes on the general principals of taxation, federal tax administration and litigation and business planning and income taxation of trusts and estates. He is currently teaching in Loyola's LL.M. in Taxation program. He was the Director of Insurance Tax Services for Price Waterhouse and a Vice President and Senior Tax Counsel for Combined Insurance Company of America. He has also lectured extensively on tax matters before various tax meetings.
Estate Planning Experience
In the estate planning area, he has aided married and single clients in the preparation of their estate plans. This has included clients with small estates and those with multi-million dollar estates. His level of estate planning expertise has been recognized by the National Association of Estate Planners which has designated him as an Accredited Estate Planner and his appointment as an Adjunct Professor of Law at Loyola Law School in Los Angeles where he teaches a seminar of estate planning and drafting.
Litigation Experience
Although he becomes involved in all types of litigation, he has devoted a substantial part of his time to probate and trust litigation. He has represented beneficiaries in challenges to trusts and trustees. In one case of note, he secured a judgment that nearly doubled the funds distributed to his clients after all fees were paid. That judgment survived a challenge before both the California Court of Appeal and the California Supreme Court. He has also been appointed by judges of the Probate Division of the Superior Court of Los Angeles County to represent the Court in the investigation of probate, trust and conservatorship matters before the Court, i.e., the Court's attorney.
Insurance Company Taxation Experience
In addition to those areas of practice, he has specialized in all phases of taxation of insurance companies at the federal, state and local levels for a significant part of his practice time. He has represented insurance companies in transactional analysis and implementation, litigation, and compliance at federal and state levels, and at administrative agency hearings. He has also acted as an expert witness in state insurance company taxation matters. He most recently acted as the insurance industry's expert in a challenge to constitutionality of the State of Alabama's premium taxation statutes, resulting in a finding of unconstitutionality. He has also worked with the Blue Cross Blue Shield Association on tax issues and has spoken on tax issues at several of their meetings.
State and Local Taxation of Insurance Companies
He is the author of State and Local Taxation of Insurance Companies , which is used by insurance companies, law firms and accounting firms throughout the United States and Canada. His book is recognized as the most authoritative single source work on the subject. He is also the author of three other books dealing with insurance and taxation. He has lectured at IASA national and local meetings, The Insurance Tax Conference (of which he is the founder), Blue Cross and Blue Shield Association national and regional tax conferences, Booke & Co. tax sessions and before the Best's & Co. User's Conference.
Education
He received his Doctor of Law and Bachelor of Arts degrees from the University of Chicago. He was also registered as a Certified Public Accountant by the State of Illinois.
Professional Organizations
He is a member of the California and Illinois State Bar Associations as well as the Los Angeles County Bar Association, the Beverly Hills Bar Association, the San Fernando Valley Bar Association and the American Association of Attorney Certified Public Accountants. He is also a Fellow of the Life Management Institute.
Courts
Mr. Burgh is licensed to practice before all state courts in the States of California and Illinois. He is also licensed to practice before the 7th and 9th Circuit Courts of Appeal, the United States Supreme Court, the Tax Court and the Court of Claims. He is also a Certified Public Accountant. |
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Barbara Bergstein is a partner in the law firm of Burgh, Balian & Bergstein LLP. She specializes in elder law and estate planning. Her practice includes estate and gift taxation planning, asset preservation for government benefits (Medi-Cal), durable powers of attorney, Conservatorships and probate, including probate and trust litigation. Ms. Bergstein is frequently consulted regarding the uses and drafting of special needs trusts for families with disabled children. In addition, she frequently drafts special needs trusts in personal injury settlements for disabled minors and adults. Ms. Bergstein is the author of “The Uses of Irrevocable Special Needs Trusts in Gift and Estate Tax Planning” which appeared in Tax Information Perspectives, a publication of the Estate & Gift Tax Subcommittee, California Tax Bar. She is the parent of a child with Autism and has experienced first hand the heartache and struggles of having a loved one with special needs. She has served as a board member of the Autism Society of Los Angeles and often speaks to parents about the rights of children disabilities. Ms. Bergstein is a frequent lecturer for the State Bar of California, AICPA, California CPA Education Foundation, Continuing Education of the Bar and the Taxation Section of the California State Bar. |
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