Van Nuys, California Tax Lawyers

Jonathan Sooriash
PREMIUM

Resolving tax debt with the IRS and State Department of Revenue.

I'm and experienced tax lawyer and help clients solve tax disputes with the IRS and State Tax Departments. My practice includes all areas of tax law including audits, installment agreements, tax liens, and tax appeals. Read More »
View Profile
Michael Feispor
PREMIUM

Skilled & Comprehensive Estate Planning & Tax Counsel! Dedicated Advocacy!

I am a determined estate planning & tax attorney. I am dedicated to exceptional service and outcomes for clients with estate, probate and tax law matters! Call for a consultation or visit my website for more information. Read More »
View Profile
Roger Glienke
PREMIUM

Former IRS Trial Attorney! Experience Fighting for Client Rights & Interests!

I am a knowledgeable and determined tax law attorney. I work to obtain the best possible outcomes for a wide range of tax related issues. Visit my website to see testimonials and case results. Call for a consultation. Read More »
View Profile
Nicole McGuire
PREMIUM

Jeffer Mangels Butler & Mitchell LLP – Taxation, Trusts & Estates Lawyer

Nicole McGuire's practice focuses on estate planning and taxation for high-net-worth individuals. Read More »
View Profile
Jamie K. Ogden
PREMIUM

Jeffer Mangels Butler & Mitchell LLP – Taxation, Trusts & Estates Lawyer

Jamie Ogden advises high-net-worth individuals and business entities on a range of tax planning, tax controversy and estate planning matters. Read More »
View Profile
Rajesh Wadhwani
Claimed Lawyer ProfileSocial Media
Sherman Oaks, CA Tax Law Lawyer with 22 years experience
(818) 839-2487 15233 Ventura Blvd, Suite 1000
Sherman Oaks, CA 91403
Free ConsultationTax, Bankruptcy, Estate Planning and Foreclosure Defense
Southwestern Univ School of Law
Raj Wadhwani is a Southern California bankruptcy lawyer and a founding shareholder at the firm Wadhwani & Shanfeld. Attorney Wadhwani has more than 17 years of experience practicing as an attorney. He has a Bankruptcy Board Certification from the American Board of Certification, and he is also a licensed real estate broker. Mr. Wadhwani received his J.D. from the Southwestern University School of Law. Get in touch with his firm for a no-cost case evaluation.
Kenneth A. Ziskin
Claimed Lawyer Profile
Sherman Oaks, CA Tax Law Lawyer with 47 years experience
(818) 988-0949 4532 Murietta Ave.
#101
Sherman Oaks, CA 91423
Free ConsultationTax and Estate Planning
University of Southern California and University of Southern California Gould School of Law
I have 42 years experience in tax, business, banking and estate planning law, including 3 years as an Adjunct Professor of Law at the University of Southern California Law Center. For the past 17 years, my practice has focused on Living Trusts and Estate Planning, emphasizing legal representation of individuals and families in connection with Estate Planning, Living Trusts and drafting and implementing Family Wealth Strategies (sm). I practice in a warm, comfortable environment, where my wife (Hinda) helps to provide the perspective and wisdom of a woman, mother and grandmother to the planning by my clients. ...
John Balian
Claimed Lawyer Profile
Encino, CA Tax Law Attorney with 26 years experience
(818) 776-2000 16133 Ventura Blvd., Penthouse Suite
Encino, CA 91436
Tax, Business, Estate Planning and Probate
Southwestern Univ School of Law
Neal Michael Rimer
Claimed Lawyer Profile
Los Angeles, CA Tax Law Attorney with 42 years experience
(818) 905-0777 16055 Ventura Blvd
Suite 650
Los Angeles, CA 91436-2633
Free ConsultationTax, Business, Estate Planning and Real Estate
Whittier Law School
I am licensed as a California attorney and have been in practice since 1976. I also passed the California Certified Public Accountant's Exam in 1976. I have a dynamic and sophisticated transactional practice and provide creative, practical solutions to the issues confronting medium to high net worth individual clients, and small to medium sized entrepreneurial businesses. I advise clients, CPAs and other attorneys regarding the following: ESTATE AND TRUST MATTERS: including wills, trusts, gifts, life insurance, estate administration, trust administration, probate estates, how to minimize or eliminate estate taxes, proper allocation of assets into trusts with extensive pre and post...
Michael Hackman
Claimed Lawyer ProfileSocial Media
Los Angeles, CA Tax Law Attorney with 51 years experience
(818) 990-2120 16633 Ventura Blvd
Los Angeles, CA 91436
Tax, Business, Estate Planning and Health Care
UCLA School of Law
A certified specialist in tax law designated by the California State Bar's Board of Legal Specialization, Mr. Hackman has an MBA from the Stanford Graduate School of Business and his JD from the University of California Los Angeles. He is the Chair of the Tax Planning, as well as the Trusts & Estate Planning Practice Groups at Lewitt Hackman.
Sona A. Tatiyants
Claimed Lawyer ProfileSocial Media
Glendale, CA Tax Law Attorney with 13 years experience
(818) 956-9200 616 E. Glenoaks Blvd.
#203
Glendale, CA 91207
Tax, Business and Estate Planning
Loyola Law School, Los Angeles and Southwestern Law School
Sona A. Tatiyants, Esq., LL.M., is the founding principal of Tatiyants Law, P.C. She specializes in estate planning, business transactions, trust administration and probate.
Gerald Lee Kane
Social Media
Encino, CA Tax Law Attorney with 25 years experience
(818) 905-6088 16255 Ventura Blvd Ste 510
Encino, CA 91436
Tax, Business, Elder and Estate Planning
University of La Verne College of Law
Encino, CA Tax Law Attorney with 41 years experience
(818) 501-8160 4332 Empress Ave
Encino, CA 91436
Tax, Business, Estate Planning and Securities
New York University School of Law and Pepperdine University School of Law
Encino, CA Tax Law Attorney with 44 years experience
(818) 758-3940 6345 Balboa Blvd #200
Encino, CA 91316
Tax, Business, Estate Planning and Real Estate
Tulane Univ Law School
Sherman Oaks, CA Tax Law Attorney with 62 years experience
(818) 986-0304 PO Box 56205
Sherman Oaks, CA 91403
Tax and Estate Planning
UCLA School of Law
Jeffrey Paul Geida
PREMIUM

Experienced & Knowledgeable Tax Lawyer! Estate & Business Succession Planning!

I advise high-net worth individuals on all facets of their estate, wealth transfer and business succession planning. I am dedicated to comprehensive solutions! Visit my website for information, call for a consultation. Read More »
View Profile
Burton A. Mitchell
PREMIUM

Jeffer Mangels Butler & Mitchell LLP – Taxation, Trusts & Estates Lawyer

Burton Mitchell represents high-net-worth individuals, closely-held businesses, institutional trustees, partnerships, limited liability companies, entrepreneurs and other professionals. Read More »
View Profile
Encino, CA Tax Law Attorney with 16 years experience
(310) 362-7673 16161 Ventura Blvd
Ste 219
Encino, CA 91436
Tax, Antitrust, Appeals and Bankruptcy
Davis School of Law
Encino, CA Tax Law Attorney with 56 years experience
(818) 906-1900 16830 Ventura Blvd Ste 500
Encino, CA 91436
Tax and Criminal
Harvard Univ Law School
Encino, CA Tax Law Lawyer with 46 years experience
(818) 995-6676 16133 Ventura Blvd. PH-A
Encino, CA 91436
Tax, Estate Planning and Real Estate
Georgetown Univ Law Ctr
Encino, CA Tax Law Attorney with 38 years experience
(818) 226-9125 16030 Ventura Blvd Ste 260
Encino, CA 91436
Tax and Estate Planning
Southwestern Univ School of Law
Encino, CA Tax Law Attorney with 22 years experience
(818) 933-3838 16000 Ventura Blvd Ste 1000
Encino, CA 91436
Tax and International
USC Law School
Sherman Oaks, CA Tax Law Lawyer with 41 years experience
(818) 506-4723 13902 Hesby St
Sherman Oaks, CA 91423
Tax and Estate Planning
Mid Valley COL
Van Nuys, CA Tax Law Attorney with 27 years experience
(818) 997-7667 16425 Hart St
Van Nuys, CA 91406
Tax and Business
Loyola Law School
Encino, CA Tax Law Attorney with 39 years experience
(818) 990-4414 15760 Ventura Blvd 19th Fl
Encino, CA 91436
Tax and Estate Planning
New York Univ School of Law
Van Nuys, CA Tax Law Attorney with 19 years experience
(818) 787-2888 7100 Hayvenhurst Ave PHF1
Van Nuys, CA 91406
Tax, Business, Divorce and Estate Planning
Ventura COL
Van Nuys, CA Tax Law Attorney with 12 years experience
(818) 782-5444 7120 Hayvenhurst Ave Ste 409
Van Nuys, CA 91406
Tax
McGeorge School of Law Univ of the Pacific
Bradford S. Cohen
PREMIUM

Jeffer Mangels Butler & Mitchell LLP – Tax & Estate Planning Lawyer

Brad Cohen's practice emphasizes business planning related to complex corporate and partnership transactions, including M&A, financing and business succession planning, income tax planning, and estate tax planning. Read More »
View Profile
Pedram Ben-Cohen
PREMIUM

California Tax Law Lawyer

Pedram Ben-Cohen is an Attorney-at-Law and a Certified Public Accountant (CPA) who specializes in civil and criminal tax controversy and litigation. Mr. Ben-Cohen is also a Certified Taxation Law Specialist, certified by... Read More »
View Profile
Patrick Bernard Sternal
Claimed Lawyer Profile
Northridge, CA Tax Law Lawyer with 16 years experience
(818) 609-7761 17554 Community St
Northridge, CA 91325
Tax and Business
Loyola Law School, Los Angeles and Ave Maria School of Law
Alice A Salvo
Claimed Lawyer ProfileQ&ASocial Media
Woodland Hills, CA Tax Law Attorney with 37 years experience
(818) 676-9572 20350 Ventura Blvd #110
Woodland Hills, CA 91364
Free ConsultationTax, Elder, Estate Planning and Probate
Southwestern Univ School of Law and University of Miami School of Law
Alice A. Salvo in Woodland Hills, California, offers quality representation in estate planning, trust, probate, elder law and conservatorship cases. Our firm is dedicated to helping elders and families throughout Los Angeles and the San Fernando Valley effectively plan and protect their future. As we age, there are going to be a number of choices we have to make that involve our well-being and our family's financial security. These are tough choices, but with our guidance, together we can better understand what options fit your needs. We offer compassionate representation, preserve assets and inheritance, create Living Trusts, Special...
Victor J. Yoo
Claimed Lawyer ProfileQ&ALII GoldBlawgsearchSocial Media
Los Angeles, CA Tax Law Lawyer with 25 years experience
(888) 553-8000 2049 Century Park E
#3850
Los Angeles, CA 90067
Tax, Bankruptcy, Business and Estate Planning
Southwestern University School of Law
Mr. Yoo's practice focuses on tax and bankruptcy litigation. He has represented clients in both criminal and civil cases against the California Franchise Tax Board, State Board of Equalization and Employment Development Department and Internal Revenue Service (IRS). He has handled matters including IRS and sales tax audits, tax fraud investigations, Report of Foreign Bank and Financial Accounts (FBAR) and innocent spouse claims. Mr. Yoo also represents debtors and creditors in Chapter 7, 11 & 13 bankruptcy proceedings, including tax bankruptcy cases.
Zaher Fallahi
Claimed Lawyer ProfileQ&ASocial MediaResponsive Law
Los Angeles, CA Tax Law Attorney with 9 years experience
(877) 687-7558 10866 Wilshire Blvd., Suite 400
Los Angeles, CA 90024
Tax, Business, Estate Planning and Probate
Harvard Law School, Harvard Law School and Pacific Coast University School of Law
Zaher Fallahi, Attorney At Law, CPA, is a California Tax Law Firm and practices as Orange County Tax Attorney and Los Angeles Tax Attorney. We advise clients with undisclosed Foreign Accounts; the IRS Offshore Voluntary Disclosure Program (OVDP), Streamlined Filing Compliance Procedures, Report of Foreign Bank and Financial Accounts (FBAR), Foreign Account Tax Compliance Act (FATCA), Foreign Trust, Tax Audit Representation, Federal Tax Liens/Levies, Employment Taxes, Innocent Spouse Relief, Non-Filed Tax Returns, Offer-In-Compromise, Tax & Legal aspect of Business Formation, Estate Planning and Civil Litigation. As a California CPA, Mr. Zaher Fallahi testifies before the court as an...
Maggie Mouradian
Claimed Lawyer ProfileLII Gold
Los Angeles, CA Tax Law Attorney with 10 years experience
(310) 553-8844 1875 Century Park E
#2000
Los Angeles, CA 90067
Tax, Estate Planning and Health Care
UCLA School of Law
Maggie Mouradian focuses on comprehensive estate and gift tax planning for high net worth individuals and families. Whether drafting basic estate planning documents, such as revocable trusts, wills, powers of attorney and advance health care directives, or resolving complex wealth transfer plans, Maggie pays careful attention to both the legal impact of estate planning documents as well as the practical family impact. As a result of her strong foundation of tax knowledge, Maggie skillfully advises clients with regard to their charitable objectives and has experience in creating and administering private foundations.

Before joining Weinstock Manion, Maggie was an associate in the...
Bradford S. Cohen
Claimed Lawyer ProfileLII GoldSocial Media
Los Angeles, CA Tax Law Attorney with 39 years experience
(310) 203-8080 1900 Avenue of the Stars
7th Floor
Los Angeles, CA 90067
Tax, Business and Estate Planning
New York University School of Law and Maurice A. Deane School of Law at Hofstra University
Brad Cohen's practice emphasizes business planning related to complex corporate and partnership transactions, including mergers and acquisitions, financing and business succession planning, income tax planning, and estate tax planning, all on an integrated basis.

He is a member of JMBM’s Trusts & Estates Group which is recognized by U.S. News & World Report / Best Law Firms® with a National First Tier ranking in Trusts & Estates Law.

Brad is best known for his business and tax advice related to the motion picture, television, music, emerging media and sports industries. One of the focuses of his practice is coordinating the...
Jeffrey Paul Geida
Claimed Lawyer ProfileLII GoldSocial Media
Los Angeles, CA Tax Law Lawyer
(310) 553-8844 1875 Century Park E
#2000
Los Angeles, CA 90067
Tax, Business and Estate Planning
New York University School of Law and Pepperdine University School of Law
Nicole McGuire
Claimed Lawyer ProfileLII GoldSocial Media
Los Angeles, CA Tax Law Attorney with 5 years experience
(310) 785-5364 1900 Avenue of the Stars
7th Floor
Los Angeles, CA 90067
Tax, Business and Estate Planning
New York University School of Law and Loyola Law School, Los Angeles
Nicole McGuire is an Attorney in the Tax and Trusts & Estates department at Jeffer Mangels Butler & Mitchell LLP.
Pedram Ben-Cohen
Claimed Lawyer ProfileLII Gold
Los Angeles, CA Tax Law Lawyer
(310) 272-7600 1901 Avenue of the Stars
11th Floor
Los Angeles, CA 90067
Tax
Georgetown University Law Center
Pedram Ben-Cohen is an Attorney-at-Law and a Certified Public Accountant (CPA) who specializes in civil and criminal tax controversy and litigation. Mr. Ben-Cohen is also a Certified Taxation Law Specialist, certified by the State Bar of California Board of Legal Specialization. Attorneys who are certified as tax specialists have taken and passed a bar exam in taxation, demonstrated at least 5 years of high level experience in tax, fulfilled ongoing education requirements, and been favorably evaluated by other attorneys and judges familiar with their work.

Mr. Ben-Cohen represents clients in civil and criminal tax matters, including voluntary disclosures, offshore matters, audits,...
Burton A. Mitchell
Claimed Lawyer ProfileLII GoldSocial Media
Los Angeles, CA Tax Law Attorney with 41 years experience
(310) 203-8080 1900 Avenue of the Stars
7th Floor
Los Angeles, CA 90067
Tax, Business and Estate Planning
Taxation New York University School of Law and Georgetown University
Christina Cacchio
PREMIUM

Jeffer Mangels Butler & Mitchell LLP – Estate Planning Lawyer

Christina represents clients in estate planning, estate and trust administration and charitable planning. She provides tax-savings strategies to high-net-worth individuals. Read More »
View Profile
Victor J. Yoo
PREMIUM

Skilled Tax Law Representation! Consult an Experienced Tax Attorney! Call Now!

I am a dedicated and thorough tax law attorney. I will work diligently to advocate for your rights and best interests in tax law issues. Visit my website for client reviews and testimonials. Call for a consultation. Read More »
View Profile
Robert E. Strauss
Claimed Lawyer ProfileLII GoldSocial Media
Los Angeles, CA Tax Law Attorney with 29 years experience
(310) 553-8844 1875 Century Park E
#2000
Los Angeles, CA 90067
Tax, Business and Estate Planning
UCLA School of Law
Jonathan S. Forster
Claimed Lawyer ProfileSocial Media
Los Angeles, CA Tax Law Attorney with 24 years experience
(310) 553-8844 1875 Century Park E
#2000
Los Angeles, CA 90067
Tax, Business, Estate Planning and Real Estate
Loyola Law School, Los Angeles
Jason T. Whiting
Claimed Lawyer ProfileLII GoldSocial Media
Los Angeles, CA Tax Law Lawyer with 20 years experience
(310) 201-3559 1900 Avenue of the Stars
7th Floor
Los Angeles, CA 90067
Tax, Business and Estate Planning
Golden Gate University School of Law and University of Southern California Gould School of Law
Jason advises individuals and families regarding estate planning, wealth succession and philanthropy to responsibly transfer wealth to future generations while minimizing the related income, estate, gift and generation-skipping transfer tax costs. His expertise includes sophisticated wealth transfer techniques involving defective grantor trusts, personal residence trusts, insurance trusts, grantor-retained annuity trusts, buy-sell agreements and the formation of related business entities; counseling clients with respect to charitable giving, including establishing charitable trusts, forming and obtaining tax-exempt status for nonprofit entities (public charities and private foundations), and providing ongoing guidance to ensure proper governance and compliance with applicable state and IRS rules;...
Elizabeth G. Acevedo
Claimed Lawyer ProfileLII GoldSocial Media
Los Angeles, CA Tax Law Attorney with 9 years experience
(310) 553-8844 1875 Century Park E
#2000
Los Angeles, CA 90067
Tax, Business and Estate Planning
State University of New York - Buffalo
Beth Acevedo applies a broad background in estate planning, estate and trust administration and tax law to develop customized, multi-generational estate plans for high net worth individuals and families. Through the careful crafting of trusts, wills, powers of attorney and health care directives, Beth identifies and addresses potential conflicts before they occur while maintaining the clients' interpersonal and wealth transfer goals. Beth's compassionate and detailed approach to estate and trust administration matters brings beneficiaries and fiduciaries peace of mind during what can be an emotionally stressful time.

Beth has an Executive LL.M. in Taxation from New York University. While in law...
Emily Patricia Graham
Claimed Lawyer ProfileBlawgsearchSocial Media
Los Angeles, CA Tax Law Lawyer with 13 years experience
(561) 792-2220 1901 Avenue of the Stars
2nd Floor
Los Angeles, CA 90067
Tax, Entertainment & Sports, Estate Planning and Real Estate
University of Miami School of Law, Boston University School of Law and Nova Southeastern University
Tax and business law focusing on the entertainment, real estate, technology, and healthcare industries.
Ann Michael
Claimed Lawyer ProfileLII GoldSocial Media
Los Angeles, CA Tax Law Attorney with 27 years experience
(310) 553-8844 1875 Century Park E
#2000
Los Angeles, CA 90067
Tax, Estate Planning and Probate
Oklahoma City University School of Law
Ann Michael has a broad background across estate planning, estate and trust administration and probate and trust litigation. She applies this knowledge to draft various estate planning documents, including, but not limited to, living trusts, gift trusts, GRATs, QPRTs, and life insurance trusts.

Ann is a member of Phi Delta Phi legal honors fraternity and is admitted to practice law in California, Oklahoma and Illinois (inactive).
Leah M. McMorris
Claimed Lawyer ProfileSocial Media
Beverly Hills, CA Tax Law Lawyer with 8 years experience
(310) 282-8676 9430 West Olympic Boulevard, Suite 400
Beverly Hills, CA 90212
Free ConsultationTax, Asbestos, Personal Injury and Products Liability
New England Law | Boston
Leah McMorris is a partner at Thornton Law Firm LLP in Boston. She has been with the firm since 2005 as a clerk and joined full time as an associate in 2011. Her practice focuses on mesothelioma, toxic exposures, products liability, and catastrophic injury litigation. She has tried several cases in Massachusetts, obtaining significant verdicts and settlements for her clients. A female mesothelioma lawyer, Ms. McMorris represents victims of mesothelioma exposed to asbestos in the workplace, as well as mesothelioma victims exposed to asbestos-contaminated cosmetic talc.

Ms. McMorris earned her Bachelor’s degree from Fairfield University and her Juris Doctor degree from...
Neil Solarz
Claimed Lawyer ProfileLII GoldSocial Media
Los Angeles, CA Tax Law Lawyer with 42 years experience
(310) 553-8844 1875 Century Park E
#2000
Los Angeles, CA 90067
Tax, Business and Estate Planning
University of San Francisco School of Law
Christina Cacchio
Claimed Lawyer ProfileLII GoldSocial Media
Los Angeles, CA Tax Law Attorney with 5 years experience
(310) 203-8080 1900 Avenue of the Stars
7th Floor
Los Angeles, CA 90067
Tax, Business and Estate Planning
Georgetown University Law Center and University of Florida
Christina Cacchio is a Tax and Trusts & Estates attorney in Los Angeles. Her practice encompasses all aspects of estate planning, estate and trust administration and charitable planning. She has experience preparing conventional estate plans, including the drafting wills and revocable trusts.

Christina Cacchio is also well versed in implementing sophisticated tax savings strategies for high net worth clients, including irrevocable life insurance trusts, grantor retained annuity trusts, qualified personal residence trusts and sales and gifts of assets to intentionally defective grantor trusts. In addition, she assists clients with charitable planning, including the formation and maintenance of private foundations and...
Andrew K. Steenbock
Claimed Lawyer ProfileLII GoldBlawgsearchSocial Media
Los Angeles, CA Tax Law Attorney with 9 years experience
(310) 785-5376 1900 Avenue of the Stars
7th Floor
Los Angeles, CA 90067
Tax, Business and Estate Planning
Loyola Law School, Los Angeles
Andrew focuses on estate and gift tax planning, probate and trust administration. He advises individuals and business entities on a range of tax planning and estate planning matters, and he represents trustees and executors in the administration of trusts and estates.

In addition to his experiences in private practice, Andrew also brings several years of service in the Los Angeles Superior Court Probate Division as a law clerk for the Honorable Mitchell L. Beckloff, Honorable Reva G. Goetz, and Honorable Michael I. Levanas.
Gary Borofsky
PREMIUM

Dedicated Representation for Tax Law Matters! Over 40 Years of Experience!

I am an astute, attentive and experienced tax law attorney. I provide broad experience to address your tax issues and pursue the best possible outcomes! Visit my website for more information or call for a consultation. Read More »
View Profile
Dennis N. Brager
PREMIUM

California State Bar Certified Tax Specialist! Dedicated to Efficient Advocacy!

I am an experienced and aggressive tax law attorney. I am committed to the best possible strategies and efficient representation. Visit my website to see client testimonials and case results. Call for a consultation! Read More »
View Profile
Lawyer Rating
Years of Experience
Language
Fees
Profile Strength

Van Nuys Tax Legal Aid & Pro Bono Services

Pepperdine University School of Law Legal Aid Clinic
(213) 347-6300
Los Angeles, CA

Show More

Need a lawyer?

The Justia Lawyer Directory is a listing of lawyers, legal aid organizations, and pro bono legal service organizations. Whether you were injured, are accused of a crime, or are merely engaging in everyday affairs that affect your legal rights or property, an attorney can help you resolve problems or prevent new ones from arising.

Here are just a few situations where you might want to seek the advice of an attorney:

  • You were injured in a car or truck accident
  • You have been arrested and charged with a crime, such as DUI or shoplifting
  • You are considering separating from your spouse
  • You have been subjected to harassment or other discrimination at work

Use Justia to research and compare Van Nuys attorneys so that you can make an informed decision when you hire your counsel.

It is important to research an attorney before hiring him or her. Be sure to evaluate an attorney's experience (types of cases handled, prior results obtained, etc.). Although prior results are not indicative of the likelihood of success in your case, they can help you make an informed decision.

Also worth serious consideration is the attorney's location, particularly if you will be traveling to visit him or her for consultations.

Finally, research an attorney to see whether he or she has ever been subject to discipline. Although disciplinary actions do not necessarily impact the attorney's competence to handle your case, they may affect your decision whether to hire.