CPA & Tax Services — Strategic Tax Planning From a CPA Who Also Thinks Like a Broker
Most CPAs see numbers. Mike Berlanga sees numbers, property values, and tax code simultaneously. With a Master's in Taxation, 40+ years of experience, and a rare combination of CPA, Real Estate Broker, and Property Tax Consultant licenses, Mike provides strategic tax services that go far beyond preparation and filing.
Free Tax Consultation
Describe your situation and we'll schedule a no-cost initial meeting.
High-Value CPA Services for People With Complex Tax Situations
Mike's practice is built for clients whose financial lives involve real estate, business ownership, IRS issues, or multi-entity structures — situations where strategic planning saves thousands, not just hundreds.
Tax Planning & Strategy
Proactive, year-round tax planning — not just a once-a-year filing. Mike identifies deductions, credits, timing strategies, and structural opportunities to legally minimize your current and future tax liability. Includes income shifting, retirement planning integration, and estimated tax optimization.
IRS Representation
Mike represents clients directly before the IRS with unlimited CPA representation rights. Covers correspondence audits, office audits, field audits, collections, liens, levies, wage garnishments, offers in compromise, installment agreements, penalty abatement, and unfiled return resolution.
1031 Exchange Tax Planning
As both a CPA and Licensed Real Estate Broker, Mike advises on 1031 like-kind exchanges from both sides — evaluating the tax consequences of a sale and the investment quality of replacement properties. He coordinates with Qualified Intermediaries, ensures IRS compliance on the 45-day and 180-day deadlines, and structures exchanges to maximize deferral.
Business Entity Structuring
LLC, S-Corp, C-Corp, partnership, sole proprietorship — the right structure depends on your income, industry, growth plans, and exit strategy. Mike analyzes the tax implications of each option, handles formation, and restructures existing entities when circumstances change. Includes reasonable compensation analysis for S-Corp elections.
Real Estate Tax Strategy
Depreciation schedules, passive activity rules, cost segregation analysis, rental income optimization, and capital gains planning — all informed by a broker's understanding of property values and market conditions. Mike's real estate license isn't decoration; it's a lens that changes how he approaches every real estate tax question.
Estate & Trust Tax Planning
Structuring assets and entities to minimize estate tax exposure, planning charitable giving strategies, administering trust tax returns, and ensuring your wealth transfers to the next generation efficiently. Includes step-up in basis planning and coordination with estate attorneys.
What Happens When Your CPA Is Also a Broker and Tax Consultant
San Antonio has hundreds of CPAs. Very few of them also hold a real estate broker's license and a senior property tax consultant credential. That combination changes every conversation.
When you ask a typical CPA about the tax implications of selling an investment property, they run the numbers on the gain. But they can't tell you what the property is actually worth in today's market, whether comparable sales support a lower basis, or whether the timing of the sale aligns with market conditions. Mike can — because he's the broker too.
When a client asks Mike about a potential sale, he runs the capital gains analysis, pulls current market comps from MLS, evaluates whether a 1031 exchange makes sense given available replacement properties, and considers how the transaction affects their property tax liability going forward. One advisor. One conversation. Complete picture.
Most CPAs don't touch property taxes — they're considered a local issue, not a federal one. But property taxes are often a client's single largest annual expense. Mike's property tax consultant license means he can protest your appraisal, reduce your taxes, and integrate that savings into your overall tax strategy. No other CPA in San Antonio does this.
When you work with Mike, your CPA, broker, and property tax consultant are the same person. There are no referral fees, no information lost in translation between professionals, and no conflicting advice. Your financial picture is complete — federal taxes, property taxes, and real estate strategy all under one roof.
Mike's CPA Practice Is Built for Clients With Complex Tax Situations
If your taxes involve more than a W-2 and a standard deduction, Mike's expertise delivers outsized value. Here are the clients who benefit most.
Own rental properties, flips, or commercial holdings? Mike handles depreciation, passive loss rules, 1031 exchanges, cost segregation, and capital gains — while also evaluating your property tax exposure and market values.
Need entity structuring, S-Corp election analysis, reasonable compensation planning, quarterly estimates, and year-end strategy? Mike builds tax plans that integrate with your business growth trajectory — not just your last year's returns.
Audits, unfiled returns, back taxes, liens, levies, or collections? Mike has unlimited IRS representation rights and decades of experience resolving disputes. He represents you directly so you never have to speak with the IRS yourself.
Complex investment portfolios, estate planning concerns, trust administration, charitable giving strategy, or multi-state tax obligations? Mike provides the strategic planning that protects and grows generational wealth.
NNN lease tax analysis, CAM reconciliation review, property tax protests for owned or leased properties, and income approach valuation for commercial assets. Mike's broker and tax consultant licenses make him the ideal advisor for commercial real estate tax issues.
Planning a sale? Considering a 1031 exchange? Buying investment property? Mike evaluates the tax implications and the real estate deal quality simultaneously — saving you from costly mistakes that a CPA-only or broker-only perspective would miss.
CPA Services — Common Questions
Your First Conversation Is Free
Whether it's tax planning, an IRS issue, a 1031 exchange, or just a second opinion on your current tax strategy — the initial consultation costs you nothing.