Tax Defense

San Diego Tax Defense Attorneys for IRS, California & Federal Disputes

We file power of attorney the day you retain us. From that point forward, the IRS and state agencies communicate with our team — not you.

Saved in taxes across all client matters

$ 0 B+

Penalties & interest eliminated

$ 0 M+

Audit clients represented

0 +

Appeal victories across practice areas

0 +

When a Tax Problem Becomes a Tax Defense

Tax defense is the legal representation of businesses and individuals facing enforcement action by the IRS or a state tax agency. That enforcement can take the form of an audit, a collections action, a criminal investigation, or a combination of all three — and the strategy required to resolve each is fundamentally different. The distinction between tax compliance and tax defense matters because the tools are different. A CPA files returns. A tax defense attorney intervenes when the government has already decided you owe more than you reported, you failed to file, or your conduct warrants criminal prosecution. The stakes are not just financial — they include personal liability, asset seizure, and in criminal cases, imprisonment. Brotman Law is a San Diego tax law firm that represents clients exclusively in tax controversy and tax strategy matters. We do not prepare returns, sell financial products, or refer cases to other firms. Every attorney in our office works on tax disputes — IRS audits, criminal tax investigations, California state agency enforcement, and tax debt resolution.

Federal Tax Defense

Federal tax disputes involve the Internal Revenue Service and, when litigation is necessary, the U.S. Tax Court, Court of Federal Claims, or federal district court. The federal enforcement apparatus includes civil audit divisions, the IRS Office of Appeals, and for criminal matters, IRS Criminal Investigation (CI) and the Department of Justice Tax Division.

Audit Defense

IRS Audit Defense

Correspondence, office, and field audit representation. We control the information flow from day one — responding to IDRs, attending examiner meetings, and contesting proposed adjustments before they become assessments.

Criminal Defense

Criminal Tax Defense

Representation during IRS CI investigations, grand jury proceedings, and DOJ Tax Division prosecutions. Tax evasion, fraud, willful failure to file, and promoter penalties.

Litigation

Tax Litigation & Tax Court

When administrative remedies are exhausted or the IRS refuses a reasonable resolution, we litigate. U.S. Tax Court, Court of Federal Claims, and federal district court actions.

Appeals

IRS Appeals

The IRS Office of Appeals resolves most disputes without litigation. We prepare Appeals protests, attend conferences, and negotiate settlements that avoid Tax Court entirely.

California Tax Defense

California operates three independent tax agencies — the Employment Development Department (EDD), Franchise Tax Board (FTB), and California Department of Tax and Fee Administration (CDTFA) — each with its own audit procedures, penalty structures, and appeal paths. A business operating in California can face enforcement from all three simultaneously, plus the IRS, creating compounding exposure that requires coordinated defense across every agency.

California Sub-Pillar

California Tax Defense Hub

Coordinated defense across all three California tax agencies. Worker classification, sales tax, income tax, and state debt resolution.

IRS Tax Debt Resolution

When the IRS assessment is final and the amount owed exceeds what you can pay in full, the question shifts from “how much do I owe” to “what’s the best resolution path.” The IRS offers several formal programs — but the right program depends on your financial situation, compliance history, and the type of tax debt. Choosing the wrong resolution path wastes time, triggers additional penalties, and can eliminate options that would have been available earlier.

Debt Settlement

Offer in Compromise

Settle your tax debt for less than the full amount owed. We prepare Form 656, calculate reasonable collection potential, and negotiate with the IRS Centralized OIC Unit.

Penalty Relief

Penalty Abatement

Remove failure-to-file and failure-to-pay penalties through first-time abatement, reasonable cause, or statutory exception arguments. Penalties often exceed the underlying tax.

Spouse Relief

Innocent Spouse Relief

If your spouse or former spouse understated tax on a joint return, you may qualify for relief from joint and several liability under IRC §6015.

Payment Plans

Installment Agreements

Structured payment plans for tax debt you can't pay in full. Streamlined, guaranteed, and partial-pay installment agreements based on your financial situation.

Asset Protection

Tax Liens & Levies

Release federal tax liens, stop wage garnishments, and lift bank levies. We negotiate lien subordination, discharge, and withdrawal where available.

Specialized Tax Defense

Some tax disputes require subject-matter expertise beyond general audit defense. Multi-state nexus issues, international reporting obligations, cryptocurrency transactions, cannabis industry compliance, and tax shelter investigations each involve distinct legal frameworks and enforcement patterns.

Multi-State, Residency & Nexus

Residency disputes, nexus determinations, and multi-state tax controversy for businesses and individuals operating across state lines.

International Tax

FBAR, FATCA, streamlined filing compliance, offshore voluntary disclosure, and international reporting penalty defense.

Cryptocurrency Tax

IRS cryptocurrency enforcement, John Doe summons responses, unreported digital asset gains, and exchange reporting compliance.

Cannabis Tax

IRC §280E deduction limitations, cannabis excise tax, state licensing compliance, and IRS audit defense for cannabis operators.

Tax Shelter & Promoter Issues

Defense against listed transaction penalties, promoter penalties under IRC §6700, and material advisor disclosure requirements.

From Our Practice

$1B+

In tax savings across all client matters since 2013. That number includes IRS audit reductions, penalty abatements, offer in compromise settlements, CUIAB hearing victories, criminal case resolutions, and proactive tax strategy implementations.

What makes the difference: Every case starts with a complete analysis of the client’s exposure across all agencies — federal, state, and local. A client facing an IRS audit who also has California EDD exposure needs a coordinated strategy, not two separate attorneys working in isolation.

Representative Results

What Our Clients Achieve

$4.5M → $0

IRS proposed assessment eliminated in full through audit defense and Appeals conference

$1.2M → $47K

Offer in compromise accepted — 96% reduction in assessed tax, penalties, and interest

No Charges

Criminal investigation closed without prosecution after pre-indictment intervention

Sam Brotman

Owner & Managing Attorney · J.D., LL.M. Taxation, MBA

Sam founded Brotman Law in 2013 with a singular focus on tax controversy and tax strategy. He leads the firm’s IRS audit defense and criminal tax practice, and personally oversees every client engagement from initial consultation through resolution.

Not Sure Where to Start?

(619) 378-3138

Want to learn more first? See our transparent pricing or browse our free tax guides.

Frequently Asked Questions

Tax Defense Questions

What is the difference between a tax attorney and a CPA?

A CPA prepares tax returns and provides accounting services. A tax attorney represents you when the IRS or a state agency challenges what was filed — or when you face penalties, collections, or criminal investigation. Tax attorneys have attorney-client privilege (CPAs do not in most contexts), can represent you in Tax Court, and are trained to handle adversarial proceedings where the government is actively pursuing enforcement action.

How much does tax defense cost?

Fees depend on the type and complexity of the matter. IRS audit defense typically starts at a flat fee for correspondence audits, with field audits and Appeals cases priced based on scope. Criminal tax defense and litigation are quoted after an initial case evaluation. We publish our fee structure on our pricing page and discuss fees during the initial 15-minute consultation.

Do I need a tax attorney if I already have a CPA?

If you’re facing an audit, collections action, or investigation, yes. Your CPA prepared the return that’s being questioned — which means they may be a witness, not your advocate. A tax attorney provides independent representation with full attorney-client privilege.

Can you represent me if I'm in another state?

Yes. IRS matters are federal and do not require the attorney to be located in the same state as the client. We represent clients nationwide in IRS audits, Appeals, Tax Court, criminal investigations, and tax debt resolution.

What should I do if I receive an IRS notice or audit letter?

Do not ignore it — IRS notices have response deadlines that, once missed, eliminate administrative remedies. Do not call the IRS without representation. Contact a tax attorney immediately. We review the notice, determine the type of action, and file power of attorney so the IRS communicates with our office from that point forward.

How long does tax defense typically take?

Timelines vary significantly. A correspondence audit may resolve in 60–90 days. A field audit typically takes 6–18 months. IRS Appeals cases average 6–12 months. Tax Court litigation can take 1–3 years. Criminal investigations may last 1–5 years.

Tax Defense Guides & Services

Deep-dive resources on the planning strategies we use most for business owners, investors, and high-net-worth individuals:

IRS Collections Guide

Everything you need to know about IRS collections — payment plans...

Multi-State Taxation

Complete guide to multistate taxation — nexus rules...

IRS Criminal Investigations

Complete guide to multistate taxation — nexus rules, compliance risks...

CA Sales Tax Audits

Complete guide to California sales tax audits — CDTFA process...

International Tax

Complete guide to international taxation — FBAR, Form 8938...

CA FTB Collections

Complete guide to California Franchise Tax Board collections...

Virtual Currency Taxation

Complete guide to cryptocurrency taxation — reporting requirements...

IRS Audits Guide

Comprehensive guide to IRS audits — the process, types...

ERC Guide

Complete guide to the Employee Retention Credit — eligibility and calculations...

CA Payroll Tax Audits

Complete guide to California payroll tax audits — EDD process...

Personal Income Tax Residency

Complete guide to California payroll tax audits — EDD process...

Offer in Compromise

Complete guide to IRS Offers in Compromise — eligibility...

EDD Collections

Complete guide to California EDD collections — liens...

CDTFA Collections

Complete guide to California CDTFA collections — delinquent sales tax...

Innocent Spouse

Complete guide to innocent spouse relief and divorce tax issues...

Cannabis Industry

Complete guide to cannabis industry taxation — IRS 280E...

As Featured In & Recognized By

Forbes Business Council

Get Started Today

Ready to Talk About Your Tax Situation?

Every case starts with a 15-minute call. We’ll identify the type of action you’re facing, outline the defense strategy, and give you a clear sense of timeline and cost — before any engagement.

or call us directly

We respond within one business day. Most calls returned same day. Everything you share is completely confidential, protected by attorney-client privilege.