San Diego Tax Attorney
Tax Defense. Tax Strategy.
One Firm That Does Both.
IRS problems require legal solutions. Tax savings require legal strategy. Brotman Law provides both — for businesses, individuals, and the CPAs who advise them.
Tax Defense
IRS audits, criminal investigations, California state tax disputes, and tax debt resolution. When you need a tax attorney, we respond within one business day.
Explore Tax Defense →Tax Strategy
Exit planning, entity restructuring, real estate optimization, and proactive tax planning — the legal layer that goes beyond compliance.
Explore Tax Strategy →ERC Defense
ERC litigation, audit defense, appeals, and voluntary disclosure. We're recovering millions in credits the IRS is trying to claw back.
Explore ERC →By the Numbers
Real Results for Real Clients
Client Results
Don't Take Our Word for It.
Our clients are the best measure of what we do.
"Brotman Law helped us reduce our potential liability by 97%!"
"Sam's team successfully closed our EDD case and got us an outcome I didn't think was possible."
"Brotman Law solved my tax problem and secured the long term financial future of my business and my family."Business Owner — Tax Debt Resolution
Beyond Compliance
Tax Strategy, Exit Planning & Transactions
Tax defense gets the headlines, but proactive tax strategy is where the real money is saved. We work with business owners, real estate investors, and high-net-worth individuals to legally minimize what they owe — before a problem ever starts.
The Brotman Difference
Tax Compliance Is the Floor.
Strategy Is How You Win.
Most CPAs and accountants focus on one thing: filing your return correctly. That's compliance. It's necessary, but it's not enough. Real tax savings come from proactively structuring your business, income, investments, and transactions before the tax year closes — not just reporting what already happened.
At Brotman Law, we sit at the intersection of tax law and strategy. We don't just keep you out of trouble — we help you legally keep more of what you earn.
What's the Difference in Practice?
Client Results
Don't Take Our Word for It.
Our clients are the best measure of what we do. Here's what they have to say about working with us.
"Brotman Law helped us reduce our potential liability by 97%!"
"Sam's team successfully closed our EDD case and got us an outcome I didn't think was possible."
"Sahar was immensely patient in collecting information and proficient in documenting our case to the IRS, resulting in full abatement of penalties and interest."
"I had a large tax debt & was terrified, but then Brotman Law wrote my innocent spouse appeal & it was accepted!"
"Brotman Law solved my tax problem and secured the long term financial future of my business and my family."Business Owner — Tax Debt Resolution
"Everyone at Brotman Law was professional, responsive, friendly, and I felt safe working with them. I am more than happy with how my matter was resolved."Individual Client — Tax Resolution
"Challenging the IRS alone felt like a daunting task. Once we contacted Brotman and they laid out an action plan, we started to feel hopeful."Individual Client — IRS Collections
"Sam Brotman is a tenacious, smart and ethical tax attorney."Business Owner — Google Review
"I would highly recommend Brotman Law to anyone looking for a firm. They are real problem solvers."Individual Client — Tax Defense
Case Study
$905K Multi-Agency Debt Resolved — Business Saved, Owner Protected
A California manufacturing business owner faced simultaneous collection actions from three separate tax agencies: the IRS ($430,000 in unpaid Form 941 payroll taxes), the Franchise Tax Board ($185,000 in corporate income tax), and the EDD ($290,000 from a worker reclassification audit). The combined $905,000 liability was crushing the business from three directions at once. The IRS had already filed a federal tax lien and was threatening to levy the company’s receivables. The EDD was garnishing the owner’s personal wages from a separate consulting arrangement. The FTB had placed a lien on the owner’s personal residence. With three agencies moving independently and no coordination between them, the business was being squeezed from every angle. We developed a unified resolution strategy that addressed all three agencies simultaneously. For the IRS, we negotiated a 72-month installment agreement with a partial-pay structure — monthly payments based on the company’s actual disposable income, with the remaining balance set to expire with the collection statute. For the FTB, we filed an Offer in Compromise demonstrating that the company’s California-specific collection potential was limited, settling the $185,000 liability for $52,000 paid over 12 months. For the EDD, we appealed the worker reclassification to the California Unemployment Insurance Appeals Board (CUIAB). At the hearing, we presented evidence that 60% of the reclassified workers maintained independent businesses, worked for multiple clients, and met the requirements for independent contractor status. CUIAB reversed the reclassification on those workers, reducing the EDD assessment from $290,000 to $116,000, for which we negotiated a separate installment plan.
All three agencies are now in active resolution. The federal tax lien was subordinated to allow the business to obtain working capital financing. The wage garnishment was released. The business continues to operate with over 40 employees, and the owner’s personal assets are protected.
Details have been changed to protect client confidentiality. Prior results do not guarantee a similar outcome.
Our Team
People Do Business With People.
Every person at this firm — from our attorneys to our operations team — is someone we'd trust with our own tax situation. They're sharp, they care, and they don't stop until the job is done.
Sam Brotman, J.D., LL.M.
Owner & Managing Attorney
Michael Gough
Director of Business Operations
Carlos Gomez
Senior Attorney
Sahar Bijan
Attorney
Tara Pullano
Senior Attorney
Jialin Dykstra
Attorney
Get Started Today
Book Your Free 15-Minute Call
Schedule a brief call with our team to discuss your situation. We'll assess where things stand and outline your options — confidentially and without obligation.
- Custom assessment tailored to your situation
- Confidential — protected by attorney-client privilege
- Response within one business day
Content reviewed by Sam Brotman, JD, LLM


