Written by Sam Brotman, Esq.
At Brotman Law, we focus on providing as much as we can for our clients. Our strategy pages give you a detailed look at how we approach each type of tax issue – so you can understand what to expect when you work with us.
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Blog
The Ultimate Guide to California Department of Tax and Fee Administration (CDTFA) Collections
Do you sell goods in the state of California? Understanding why you pay such high sales taxes might take the sting out of shelling out. Then again, it might not.
Blog
How to Hire a Tax Attorney to Deal with the FTB
Are you looking for some practical advice on hiring a tax lawyer to handle your California Franchise Tax Board issue? Brotman Law specializes in FTB and all California tax matters.
Blog
The Car Dealer’s Guide To CA Sales & Use Tax Audits – Part 4
Used car dealers are not required to maintain certain types of records. This ends up being a major pitfall for most independents. Poor record keeping practices can land you in hot water once a tax audit rolls around.
Blog
The Car Dealer’s Guide To CA Sales & Use Tax Audits – Part 3
Are you a car dealer facing a California sales tax audit? Failure to apply the appropriate special district rate can result in collecting the wrong amount of sales tax. Auditors routinely look here first for sales tax mistakes.
Blog
The Car Dealer’s Guide To CA Sales & Use Tax Audits – Part 2
Are you a car dealer facing a California sales tax audit? In Part 2 of our complete guide, you'll learn how one improper tax assessment can cost you many times over.
Blog
The Car Dealer’s Guide To CA Sales & Use Tax Audits – Part 1
Are you a car dealer facing a California sales tax audit? Start reading! Part 1 of our guide discusses how the CDTFA selects car dealers for audit.
Blog
Employment Development Department Installment Agreement – Part One
The EDD recognizes that sometimes it is in the best interest of the state and a California taxpayer that they allow an installment agreement to liquidate an amount owed over a period of time.
Blog
What Is an Employment Development Department (EDD) Audit?
The key to any Employment Development Department audit is to make certain all records submitted are relevant to the EDD. Any records that do not pertain to employment-related issues are not relevant.
Blog
Can Currently Non-Collectible (CNC) Status Stop the FTB?
Under certain circumstances, you may be eligible for an IRS and FTB program in which your account can be labeled as Currently Not Collectible. Read more to find out about what those circumstances include.
Blog
How to Request an EDD Installment Agreement
If a taxpayer becomes delinquent in the payment of amounts due, the Employment Development Department (EDD) will take appropriate action to collect the full amount immediately.
Blog
California Payroll Tax: SUI, ETT, SDI & PIT Employer Guide
California payroll tax, SUI, ETT, SDI, and PIT guide. How much are payroll taxes in California? What are the employer and employment laws in CA state.
Blog
Facts about Franchise Tax Board Settlements
Knowing the facts may halt aggressive state tax collections and keep the dispute out of court.
Blog
Learn How to Beat the IRS with the Tax Master Class
Negotiating with the IRS is a lot like playing poker. There’s a system in place and you need skill to make it work for you or you’re in for a lot of frustration
Blog
4 Frequently Asked Questions about California State Taxes
Do you have questions about tax payment plans, innocent spouse relief, being put through the ringer with CDTFA collections, or how California can track you down?
Blog
Know about Tax Debt before Filing for Bankruptcy
There are always issues that accompany the decision to file for bankruptcy such as tax consequences. The debtor must try to satisfy not just the creditors, but often federal and/or state tax collectors.
Blog
Establishing Residency or Domicile in California Can Be Taxing
Did you know that a 2020 California FTB guideline states “if you are impacted by the COVID-19 pandemic, it is one of the factors we will consider as we apply the general rules for residency and income sourcing?”
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The Audit Process Step by Step
Here's what happens from the moment you receive an audit notice to resolution:
- Notice received — The IRS sends a letter explaining what they're examining and what documentation they need
- Power of Attorney filed — We sign Form 2848, which means the IRS talks to us, not you
- Document review — We review every document before anything goes to the IRS. We provide exactly what's needed — nothing more
- Examination — The IRS reviews your records. For office and field audits, we attend all meetings in your place
- Proposed adjustments — If the IRS wants to make changes, they issue a written proposal. We review it line by line
- Negotiation or appeal — We challenge anything we disagree with. If we can't resolve it at the exam level, we take it to appeals
- Resolution — Case closed. We make sure you understand the outcome and what it means going forward
Why You Need Professional Representation
Here's the reality: anything you say to the IRS can be used against you. Even an innocent statement can be misinterpreted, taken out of context, or used to expand the scope of your audit.
Your CPA probably filed your return. That's great. But filing a return and defending one are two completely different skills. You wouldn't send your dentist to perform heart surgery — the same logic applies.
A qualified tax attorney knows IRS procedures inside and out, understands the legal standards the IRS must meet, and knows exactly how to position your case for the best possible outcome.
Appeals & Next Steps
If you disagree with the audit results, you have the right to appeal. The IRS Office of Appeals is independent from the examination division, and they settle the majority of cases they hear.
We've won over 100 appeals by building cases that are thoroughly documented and legally sound. The key is presenting a clear, well-organized argument that makes it easier for the appeals officer to rule in your favor.
If appeals doesn't resolve it, the next step is Tax Court. We're prepared for that too, but in our experience, most cases settle well before they get to trial.
How to Prevent Future Audits
Once your audit is resolved, the last thing you want is another one. Here's what we recommend to minimize your risk:
- Keep meticulous records — especially for deductions and business expenses
- Report all income — even if you didn't receive a 1099
- File on time, every time
- Use actual calculated figures rather than round numbers — while not a major audit trigger on its own, it's a best practice that signals accuracy in your records
- Work with a qualified tax professional who understands your situation
- Consider a proactive tax strategy engagement to optimize your structure and reduce risk
Want to make sure this doesn't happen again? After resolving your audit, we can help restructure your taxes to minimize future risk. It's the other side of what we do — and it's just as important as the defense. Learn about our tax strategies →
