Sam Brotman, J.D., LL.M. (Taxation), MBA

Credentials and Background

Sam Brotman is a tax attorney licensed by the California State Bar (Bar No. 274966, admitted 2010). He holds a J.D., an LL.M. in Taxation, and an MBA.

The LL.M. in Taxation is a post-J.D. graduate law degree focused exclusively on tax law. The curriculum covers federal income tax, corporate and partnership taxation, international tax, estate and gift tax, and tax procedure — including IRS examination and collection processes, Tax Court practice, and criminal tax exposure. It is the standard advanced credential for attorneys who practice tax law as a primary specialty, not a general practice add-on.

Sam has been rated by Super Lawyers every year since 2016. He has been practicing tax law since his admission to the California Bar in 2010 and founded Brotman Law in December 2013.

Practice Focus

Brotman Law handles tax law and nothing else. Every matter we take involves the IRS, a California tax agency, or an international tax obligation.

On the federal side, that means IRS audits at all levels — correspondence audits, office exams, and field examinations — along with IRS collections (liens, levies, Offers in Compromise, installment agreements, and penalty abatement), appeals, and criminal tax defense when a matter carries that exposure. I also represent clients in U.S. Tax Court and before the IRS Office of Appeals.

On the California side, the firm handles Franchise Tax Board (FTB) income tax disputes, Employment Development Department (EDD) payroll tax audits and worker classification cases, and California Department of Tax and Fee Administration (CDTFA) sales and use tax matters.

International tax is a separate practice area — FBAR compliance and penalty defense, FATCA reporting, voluntary disclosure programs (both IRS and FinCEN), and offshore account issues. These cases tend to involve both civil penalty exposure and the potential for criminal referral, so they require a different approach than a standard income tax audit.

Cases range from a correspondence audit over a $4,000 discrepancy to federal criminal investigations involving millions. I do not take general practice work. Tax law is the whole practice.

What the Numbers Represent

These are firm-wide numbers, accumulated over 13+ years of full-time tax practice. I am honest about what they mean: they represent pattern recognition. When you have handled hundreds of audits across multiple IRS examination divisions, dealt with dozens of revenue officers, and worked through every California tax agency, you develop a sense of what is likely to happen, what arguments hold up, and where the real leverage is.

What they do not represent is a promised outcome. Tax disputes are not uniform. The IRS examines some businesses in good faith and others with an agenda. Some revenue officers are reasonable; others are not. Results depend on the facts of the specific case, the quality of the documentation, and — in a handful of cases each year — which appeals officer or Tax Court judge is assigned. I tell clients at the outset what I think the realistic range of outcomes looks like, and I build strategy around that.

Why Tax Law

I studied tax law at the graduate level because it is the area of legal practice where representation has the most direct, measurable impact on a client's finances. A tax dispute that goes unrepresented — or is mishandled — can result in assessments, penalties, and interest that compound for years. The same dispute, handled correctly, is often resolved at a fraction of what the IRS or a state agency initially claims.

That gap between the unrepresented outcome and the represented outcome is where Brotman Law operates. We built the firm specifically for business owners, entrepreneurs, and high-net-worth individuals who are sophisticated enough to understand that a tax problem is a legal problem — and that it deserves the same focused attention they would bring to any other serious legal matter.

Tax disputes with the IRS or FTB can be financially devastating without the right representation. They are often entirely manageable with it. That is the gap the firm was built to close.

How I Work

Direct representation: I personally handle the legal strategy on every matter Brotman Law takes.

The firm has senior attorneys and staff who handle procedural work and client communication. But the legal analysis — the theory of the case, the response strategy, the decision about whether to appeal or settle — that is mine. Clients hire Brotman Law to get my judgment on their case. That is what they get.

The free 15-minute call is set up to give you honest information about your situation, not to sell you legal services. If your matter is straightforward enough that you do not need an attorney, I will tell you that. If another professional — a CPA, a different attorney who focuses on a particular niche — is a better fit, I will tell you that too. The goal of the initial call is to make sure you leave with a clearer picture of where things stand, regardless of whether we end up working together.

If the matter is one we can help with, we will talk through what representation looks like, what the process involves, and what realistic outcomes look like for your specific situation.

Common Questions

Is Sam Brotman a CPA?

No. I am a tax attorney, not a CPA. An attorney and an accountant handle different aspects of a tax problem. CPAs are generally the right call for tax preparation, bookkeeping, and accounting compliance. Attorneys are the right call when there is a dispute with the IRS or a state agency, when there is potential criminal exposure, or when the matter requires legal privilege. Brotman Law handles the legal side. If you need a CPA referral, I am happy to point you in the right direction.

What kind of clients does Brotman Law represent?

Primarily business owners, self-employed individuals, and high-net-worth individuals. The IRS and California's tax agencies audit these groups at disproportionately high rates because their income is more complex and their returns more scrutinized than W-2 employees. We also handle a significant volume of international tax matters for clients with offshore accounts, foreign trusts, or cross-border income.

How does the free 15-minute call work?

You describe your situation. I ask enough questions to understand what agency is involved, what stage the matter is at, and what the basic facts are. I give you an honest assessment of where things stand. If we are a fit, we talk through next steps. If we are not, I tell you that and, where I can, point you somewhere useful. The call is confidential under attorney-client privilege and carries no obligation.

Does Sam personally handle every case?

I personally set the legal strategy on every matter. The firm has senior attorneys and support staff who assist on procedural tasks, correspondence, and case management. I am not a solo practitioner — I run a team. But you will not be handed off to someone who does not know your file. The oversight and judgment on your case are mine throughout.