From the desk of
Harold Berman, J.D., Esquire

I wanted to take a moment to share my journey with you, reflecting on the experiences that have shaped my career and commitment to our community.

I consider myself fortunate to have had incredible parents who guided me as I grew into the man I am today. My father, a dedicated CPA in Beverly Hills and later Santa Monica, California, inspired me from a young age with his belief that everyone had a right to their fair share. From the age of 10, I always wanted to be a lawyer. I pursued my business education at USC, ultimately graduating first in my class and immediately passing the CPA exam. My path then took me to law school, where I was accepted to both Harvard University and University of California, Berkeley. I chose Cal, and attended law school amidst the turmoil of the Vietnam War. After passing the bar, I launched my career as a Securities and Exchange Lawyer in the Oakland Hills. Then, in the late 70s, everything changed for me: I left California and the Big Business scene behind. I fell in love with Upcountry Maui and set my heart on building a tax practice in a tiny gas station on a corner in Makawao with street-front accessibility open to everyone.

As I reflect on my journey, I realize it's quite something to still be in my original office, which I opened back in 1978. It was a modest 9x9 space, devoid of file cabinets and clients, yet filled with hope and determination. I’m still there today, almost 50 years later. It was a unique choice at the time, but I was taught people with useful skills should help all who needs them. Throughout the years of having my doors open onto the avenue, I have had the privilege of meeting and working alongside various neighbors, ranchers, brokers, bankers, investment firms, and insurance companies. Each experience has shaped my career and solidified my commitment to my work to represent everyone, big or small, with honesty and the highest degree of professional integrity.

Since a very young age, I've embraced my strong inner will that has enabled me in my lifelong career to fight against the IRS for equity, which sometimes feels akin to a "David vs. Goliath" struggle for my clients. I hate to lose. I have had incredible victories in my career and I am grateful for the success on behalf of my clients. Because the first move in any battle is vital, and bullies often aren't accustomed to being challenged directly, I am dedicated to taking proactive steps to ensure you keep as much money in your pocket as possible under the law. This is not just my profession; it's a passion I practice every day.

My Fascination with Real Estate

Since I was just a boy, I noticed that my dad was always interested in and involved with real estate. He loved commercial property, and my dad's dad especially loved corner properties. I have a picture of my proud grandfather outside my dad's first CPA office hanging in my office today. You can see it above. So it was natural that I should follow in their footsteps and find my office on a corner, too.

I have been a real estate professional since the mid-1980s when I earned my broker’s license. My focus on real estate not only involved the real property itself, but also its involved taxation, in which I have become an expert and enjoy helping clients pursue their dreams to become successful property owners and investors.

How could some of my sophisticated formulas for the wealthy be used for all my clients? I believe cost segregation will be frequently used by buyers of rental property who are deemed to be a real estate professionals. The first year’s depreciation has fantastic benefits. It’s the new frontier in rental property tax analysis.

Numbers

As a mathematician I see numbers in black and white. As a caring professional, I know that life is often lived in the grey. On a tax return, your numbers tell a story of you as a person or your entity for that particular year. The most important number is always your gross income. This is where the IRS will be looking. This is where defense must be played. Various deduction ratios to gross income creates a sophisticated tool to look at your financial health as you manage your personal and business life. Once you have reported all your income, my advice will be centered around being aggressive on your expenses.

Strategy

I have always been a mathematician and strategist, consistently seeking to tip the odds in favor of success over failure for myself and my clients. Admittedly, I've always had a competitive spirit and, therefore, I find any loss unacceptable. My drive to excel extends to every tax submission, as well as any legal stand I take.

Leveraging my background in mathematics, I often employ algebraic formulas. My internal sense of Greek logic and algorithms create an internal analysis when I look at numbers. This approach offers me a distinct perspective on risk versus reward in my clients’ representations. Consequently, I can analyze multiple business and financial entities using these formulae within varying contexts and then layer my offense and defense within the tax legal structures themselves. This unique viewpoint has consistently afforded me with the strategies necessary to conquer complex situations effectively and win.

There are many positives to having a tax attorney. My training has conditioned me to think of your worst-case scenario first as a way to protect you from the outset. Once I have a solid defense strategy in mind, I then shift my focus to being proactive. I believe in taking legally aggressive steps to optimize outcomes for my clients.

The Deal

All my clients know “The Deal". All my new clients will be presented The Deal. In nearly 50 years of taxation, I’ve found it works and it works well.

My intention is to ensure that every person I work with is better off by the advice and protection I provide. As you know, no two tax returns are alike, just as no two individuals approach their financial situations in the same way. Each person has their unique financial realities and considers different risks versus rewards. With this in mind, I am dedicated to using a combination of defensive and proactive expense strategies to craft tax returns that are tailored specifically to you, my valued client. This personalized approach is my way of extending my unique gift to enhance your financial well-being.

As such, when you send us your tax material, our team will begin reviewing it and preparing your return using our best practices aligned with your goals. During this time, we may reach out with questions to ensure everything is accurate and complete. Once we have worked up the return, I will personally conduct an interview with you to discuss various strategies and provide an approximate bottom line, along with my fee for the representation.

Then, If you decide to proceed (the "Green Light"), we will finalize the return, and the agreed fee will be settled before filing. However, if you decide against moving forward (the "Red Light"), we will destroy any work done thus far, your original tax materials will be returned, and no fee will be collected. This process ensures that you only pay for the work once you are completely satisfied with the return, as I only charge when my signature is on the bottom of the tax return.

That’s it, that’s “The Deal.”

Jurisdiction

I am a California-licensed lawyer.

In dealing with the Internal Revenue Service, I am a Tax Attorney.

When dealing with states other than California, I am a Tax Consultant.

Attorney-Client Privilege

We are dedicated to the security of our clients. Harold holds a California law license and is permitted to stand before the Supreme Court of the United States, the Supreme Court of California, the Tax Court of California, the US District Court for Hawaii, and the US District Court of Appeals for the 9th Circuit (California and Hawaii) for over 50 years.

Our operations are underpinned by attorney-client privilege. Despite the limited view of this privilege held by the IRS, we take every measure in every case to maintain all your legal privileges. To further enhance our security measures, we provide Private Portals for all clients, ensuring that no other client's information can bleed into your secure space. We take our ethical responsibilities seriously and are committed to maintaining the highest standards of conduct.

Please be aware that while the IRS and the Treasury Department have faced hacking incidents, we have been successfully securing data for the past forty-seven years. Your trust in us is paramount, and we continue to innovate and strengthen our security and privacy practices to keep pace with the latest needs.