Services

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ERC Criminal Defense Attorney

IRS-CI and DOJ defense for ERC claims under criminal investigation — and the voluntary-disclosure path for claims that should not have been filed.
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Tax Avoidance vs. Tax Evasion

Tax avoidance is legal. Tax evasion is a federal felony. The distinction turns on one word — willfulness — and what that word means in a criminal tax case is more specific than most people realize.
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An IRS Revenue Officer Just Came to My Door

What to say, what not to say, and the procedure that follows. Revenue Officers do field collections work — not criminal investigations.
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IRS Bank Levy

21-day hold, then funds transferred. If your account is frozen, you have a narrow window.
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Exit Planning Attorney

Planning your business sale three to five years out — when the structural moves that change the after-tax outcome are still available.
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San Diego Offer in Compromise Attorney

An Offer in Compromise settles tax debt for less than you owe — when the numbers support it. We run the analysis honestly, file offers that can actually be accepted, and defend them through appeal.
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State Tax Representation

Tax disputes happen in every state, not just California. We represent businesses and individuals in state tax controversies across the country — from New York to Texas to everywhere in between.
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IRS Payment Plan

An IRS payment plan allows you to pay off your tax debt in monthly installments instead of one lump sum. We help you choose the right plan type, negotiate affordable terms, and stay protected from IRS collection actions while you pay.
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FTB Audit Defense Attorney

An FTB audit is California’s examination of whether your personal income tax or corporate income tax return is correct. It is a legal dispute — not an accounting review — and the FTB’s conclusions can have serious financial consequences, particularly in residency cases where California taxes worldwide income. Brotman Law has represented 400+ clients in audits since 2013.
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San Diego Tax Court Lawyer

The U.S. Tax Court is the one forum where you can dispute the IRS before paying. We petition, litigate, and settle Tax Court cases for San Diego taxpayers — and prepare every case as if it will be tried.
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Tax Relief Attorney

From IRS audits to tax debt resolution to proactive planning, Brotman Law provides comprehensive tax relief services for individuals and businesses throughout California. One firm, every tax solution.
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IRS Wage Garnishment

A continuous levy takes a portion of your paycheck every pay period until resolved. Unlike a bank levy, it doesn’t stop on its own.
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