Mike has more than 35 years of experience in taxation. Prior to Armanino, he was with Deloitte, and was that firm’s top national expert in the area of passive activity loss rules and its leading technical resource in the taxation of real estate, partnerships, and limited liability companies. He continued those specialties at Bolar, Hirsch & Jennings and now at Armanino.

He has co-authored, with Dan Bolar, three books on taxation. Passive Activity Loss Rules-Analysis, Compliance and Planning was the first comprehensive treatise on the passive activity loss limitations. Federal Income Taxation of Passive Activities is currently recognized nationally as the leading treatise on passive activity loss limitations. Their third book, Partnership Federal and State Income Tax Reporting, is a comprehensive guide to the numerous reporting requirements of the federal government and of all 50 states for businesses that operate as partnerships or LLC’s. Mike has also published numerous articles on taxation and has been a speaker and seminar leader at dozens of tax and accounting functions across the country, including the NYU and University of North Carolina Tax Institutes, the AICPA National Tax Conference, and California Society of CPAs conferences.

Mike’s clients include some of Orange County’s largest real estate developers, owners and operators. He has helped guide his clients through the sales and exchanges of large portfolios, as well as the sales of complex businesses.

Mike has a Master of Science degree in Taxation from Golden Gate University and a Bachelor of Science degree in Accounting from the University of Idaho. He is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. He is also licensed in the state of California as a Life Agent and an Investment Adviser.