Sam Brotman
Written by Sam Brotman, J.D., LL.M. (Taxation), MBA — Managing Attorney, Brotman Law  ·  Updated July 2026

On This Page

  1. How IRS Audits Work in San Diego
  2. A Federal Audit Rarely Stays Federal
  3. Local Context
  4. About Sam Brotman
  5. Frequently Asked Questions
An IRS audit is a dispute with the government over what you owe — and it is winnable with preparation. The examiner is building a record from the moment the first Information Document Request goes out. Representation shapes that record: what gets produced, how interviews are handled, and whether the case ends at exam, at Appeals, or in Tax Court. Brotman Law has represented 400+ clients in audits. Our case results include penalty eliminations and full no-change exams.

How IRS Audits Work in San Diego

The IRS runs three kinds of audits: correspondence audits by mail, office audits at the IRS building downtown, and field audits at your business or your representative’s office. Which one you are in tells you a lot about how serious the examination is. Correspondence audits are usually single-issue. Office audits at 880 Front Street cover a defined list of items. Field audits are the most thorough — the revenue agent wants to see how the business actually operates.

Every audit ends the same way: the examiner issues findings, usually on Form 4549. If you agree, you sign and the assessment follows. If you do not agree, the 30-day letter gives you the right to take the case to the IRS Independent Office of Appeals — and if that fails, the 90-day letter (the Notice of Deficiency) opens the door to U.S. Tax Court without paying first.

The single biggest mistake we see is treating an audit as an accounting exercise. An audit is a legal dispute over what you owe. The examiner is building a record. What you say, what you produce, and what you volunteer all shape that record — which is why audit representation matters from the first IDR, not just at Appeals.

A Federal Audit Rarely Stays Federal in California

California requires you to report federal audit changes to the FTB within six months under R&TC § 18622. If the IRS adjusts your return, the FTB gets its share — either because you report it or because the IRS tells them. For San Diego business owners, a federal exam can also ripple into CDTFA sales tax and EDD payroll tax exposure when the audit touches gross receipts or worker classification. We plan for the California side from day one, because resolving the federal exam without a plan for Sacramento is only half a result.

Local Context: Where San Diego Tax Matters Actually Happen

Federal tax matters in San Diego are handled out of the IRS San Diego field office at 880 Front Street, Suite 2226, San Diego, CA 92101. Our office is in Del Mar Heights (12636 High Bluff Drive, Suite 300), about 20 minutes north on the I-5. The downtown federal complex houses the IRS, the U.S. Attorney’s Office for the Southern District of California, and the Edward J. Schwartz United States Courthouse at 221 W. Broadway — where federal tax litigation affecting San Diego residents is heard when it reaches district court. The U.S. Tax Court does not keep a permanent San Diego courtroom; it sends judges here for trial sessions two to three times a year. On the state side, the FTB works San Diego cases out of 7575 Metropolitan Drive, the CDTFA out of Rancho Bernardo, and the EDD out of 4641 Frazee Road.

About Sam Brotman

I am the managing attorney at Brotman Law. I hold a J.D. from the University of San Diego School of Law, an LL.M. in Taxation, and an MBA. I am a member of the California State Bar (Bar No. 274966) and admitted to practice before the U.S. Tax Court. I have been named a Super Lawyer every year since 2016. IRS examinations are the core of our defense practice — correspondence, office, and field audits, including eggshell audits where criminal exposure is a live concern.

Frequently Asked Questions

How long does an IRS audit take in San Diego?

A correspondence audit typically runs three to six months. Office and field audits generally run six to twelve months, and complex field exams can go longer. The timeline depends on the issues, the examiner’s caseload, and how document requests are handled. Extending the statute of limitations on assessment (Form 872) is a strategic decision, not a formality.

What happens if I disagree with the audit findings?

You do not have to accept Form 4549. The 30-day letter gives you the right to protest to the IRS Independent Office of Appeals, which settles the majority of cases that reach it. If Appeals does not resolve it, the Notice of Deficiency gives you 90 days to petition the U.S. Tax Court before paying anything.

Will an IRS audit trigger a California audit?

Often, yes. R&TC § 18622 requires taxpayers to report federal changes to the FTB within six months, and the IRS shares audit results with California. A federal adjustment usually produces a matching FTB assessment, and business audits can spill into CDTFA or EDD issues. Any audit defense plan should account for the state side.