San Diego Tax Attorney
Federal & California Tax Controversy

Sam Brotman has spent over 15 years representing San Diego businesses and individuals against the IRS, CDTFA, FTB, and EDD. We resolve tax controversies. That's all we do.

Call (619) 378-3138 to speak with a San Diego tax attorney today.

Tax Problems We Solve for San Diego Clients

Every tax situation is different, but the cases that walk through our door fall into clear categories. Here's what we handle and what you should know about each one.

IRS Collections — Levies, Liens, and Wage Garnishments

If the IRS has filed a lien against your property, levied your bank account, or started garnishing your wages, you have rights — but they come with deadlines. You typically have 30 days from the date of a CP90 or LT11 notice to request a Collection Due Process hearing. Miss that window and your options narrow significantly.

We regularly negotiate with IRS Revenue Officers at the San Diego IRS office. We know how they operate, what documentation they want, and what resolution options are realistic for your situation — whether that's an installment agreement, currently-not-collectible status, or an offer in compromise.

IRS Audits

An IRS audit doesn't automatically mean you owe more money. But how you respond in the first 30 days determines whether the process is manageable or becomes a prolonged fight. We handle correspondence audits, office audits at the San Diego IRS campus, and field audits where an agent comes to your business.

The goal is always to resolve the audit at the examination level. If we can't reach a fair result there, we take it to IRS Appeals or Tax Court.

Offers in Compromise

An offer in compromise lets you settle your IRS debt for less than you owe. The IRS accepted approximately 11,000 offers in the most recent fiscal year. It's not easy — the IRS rejects about 57% of applications — but with proper preparation and accurate financial analysis, it's a realistic path for qualifying taxpayers.

We prepare Form 656, calculate your reasonable collection potential, and present your case to the IRS Centralized Offer in Compromise unit. If your offer is rejected, we appeal.

CDTFA Sales Tax Audits

The California Department of Tax and Fee Administration audits more businesses than most people realize, and San Diego restaurants, retailers, and cannabis businesses are frequent targets. A CDTFA field audit is different from an IRS audit — they'll show up at your business, request three years of records, and apply markup analysis to estimate unreported sales.

We've represented San Diego businesses through hundreds of CDTFA audits. The key is preparation before the auditor arrives and knowing which records to present (and how to present them).

FTB Residency Audits and State Tax Disputes

The Franchise Tax Board aggressively pursues residency audits, especially against high-income individuals who claim to have left California. If you've moved out of state but the FTB says you're still a California resident, you need an attorney who understands the safe harbor rules and the factors the FTB uses to determine domicile.

EDD Payroll Tax Audits

The Employment Development Department audits employers for worker misclassification and payroll tax compliance. If the EDD reclassifies your independent contractors as employees, the back-tax assessment can be substantial. We negotiate with EDD auditors and appeal unfavorable determinations to the California Unemployment Insurance Appeals Board.

Payroll Tax Problems and Trust Fund Recovery Penalties

If your business fell behind on payroll taxes, the IRS can assess the Trust Fund Recovery Penalty against you personally — even if your business is a corporation or LLC. This is a 100% penalty equal to the employee withholding portion of the unpaid taxes. We defend against TFRP assessments and negotiate resolution for existing payroll tax liabilities.

ERC Audit Defense

Businesses that claimed the Employee Retention Credit are now receiving audit notices. The IRS established a special unit to review ERC claims, and they're disallowing credits aggressively. If you received a notice about your ERC claim, you need representation before you respond.

Why Hire a Tax Attorney Instead of a CPA or Enrolled Agent?

CPAs and enrolled agents can represent you before the IRS. So why hire a tax attorney? Three reasons:

1. Attorney-client privilege. Communications with your tax attorney are privileged. Communications with your CPA generally are not. If your tax situation has any criminal exposure — even if you think it doesn't — privilege matters.
2. Tax Court representation. If you need to petition the U.S. Tax Court, only an attorney can represent you. CPAs and enrolled agents cannot.
3. Negotiation leverage. IRS Revenue Officers and state auditors know the difference between an attorney and an accountant walking into the room. An attorney signals that you're prepared to litigate if necessary, which changes the negotiation dynamics.

That said, we work alongside your CPA. Your accountant handles your returns and financial reporting. We handle the dispute.

What to Expect When You Call Our San Diego Office

1. Initial consultation. We review your tax situation, identify the immediate risks and deadlines, and give you an honest assessment of your options. If we can't help you, we'll tell you.
2. Engagement and power of attorney. Once you retain us, we file Form 2848 with the IRS (or equivalent state POA) so all communications go through our office. The IRS stops calling you.
3. Investigation and strategy. We pull your IRS transcripts, review your state tax accounts, and develop a resolution strategy specific to your case.
4. Resolution. We execute the strategy — whether that's negotiating an installment agreement, submitting an offer in compromise, defending an audit, or litigating in Tax Court.
5. Compliance going forward. We work with your CPA to make sure you stay current on all filing and payment obligations so you don't end up back in the same situation.