Find a Tax Lawyer Near You

Brotman Law is a tax controversy law firm headquartered in San Diego, California. We represent individuals and businesses across California and nationwide in disputes with the IRS, California Franchise Tax Board, CDTFA, EDD, and other state tax agencies. Our practice is focused exclusively on tax controversy and tax litigation — resolving tax problems is all we do.

When you search for a "tax lawyer near me," you're looking for someone who can actually solve your problem. That means an attorney who understands the Internal Revenue Code, knows the procedural rules inside the IRS and state agencies, and has the experience to navigate your case toward the best possible outcome. Geography matters in tax law — but expertise matters more.

Call (619) 378-3138 to speak with an experienced tax lawyer today.

Tax Issues We Handle

Tax problems come in many forms, but most of the cases that come through our door fall into clear categories. Here is what we handle and what you should know about each.

IRS Audits

An IRS audit is a formal examination of your tax return. The IRS selects returns for audit based on statistical scoring (the DIF score), information matching, and targeted compliance campaigns. The type of audit determines how you should respond: a correspondence audit handled by mail is different from an office audit at an IRS campus, which is different from a field audit where a Revenue Agent shows up at your business or your accountant's office.

How you handle the first 30 days after receiving an audit notice determines the trajectory of the entire case. Responding incorrectly — or providing too much information — can turn a manageable audit into a prolonged dispute. We represent clients through every level of audit, from initial response through IRS Appeals and, when necessary, Tax Court litigation.

A tax lawyer adds a layer of protection that other representatives cannot: attorney-client privilege. If there is any possibility that your audit could result in a fraud referral to IRS Criminal Investigation, privilege is not optional — it is essential.

IRS Collections — Levies, Liens, and Wage Garnishments

If the IRS has filed a federal tax lien, levied your bank account, or begun garnishing your wages, the situation is urgent but not hopeless. You have rights under the Internal Revenue Code, but those rights come with strict deadlines. When you receive a CP90 or LT11 notice (Final Notice of Intent to Levy), you typically have 30 days to request a Collection Due Process hearing. Miss that window and your options narrow significantly.

A tax lawyer can intervene by filing Form 12153 to request a CDP hearing, negotiating directly with the Revenue Officer assigned to your case, or pursuing alternative resolution paths including installment agreements, currently-not-collectible status, or an offer in compromise. The goal is to stop the immediate collection activity and move your case toward a resolution you can actually live with.

Offers in Compromise

An offer in compromise allows you to settle your IRS tax debt for less than the full amount owed. The IRS accepted approximately 11,000 offers in the most recent fiscal year — and rejected about 57% of applications. The high rejection rate is not because the program does not work. It is because most offers are poorly prepared, rely on inaccurate financial analysis, or are submitted by taxpayers who do not actually qualify.

We prepare Form 656 and the supporting financial documentation, calculate your reasonable collection potential using the IRS's own formulas, and present your case to the IRS Centralized Offer in Compromise unit. If your offer is rejected, we appeal to the IRS Independent Office of Appeals. A properly prepared offer, submitted with accurate financials and a clear legal basis, has a realistic chance of acceptance.

Tax Court Representation

If you disagree with an IRS determination and cannot resolve the dispute administratively, you may need to petition the United States Tax Court. This is the only federal court where you can challenge an IRS assessment before paying the tax. CPAs and enrolled agents cannot represent you in Tax Court — only attorneys admitted to practice before the Court can.

Tax Court cases follow formal litigation procedures: petition filing, discovery, stipulation of facts, trial preparation, and potentially trial before a Tax Court judge. Many cases settle before trial, but the IRS negotiates differently when they know your attorney is prepared to litigate. We handle Tax Court cases involving income tax deficiencies, collection due process appeals, innocent spouse claims, and partnership-level proceedings.

Payroll Tax Problems

If your business fell behind on payroll taxes, the consequences are severe. The IRS treats payroll tax delinquency more aggressively than income tax debt because the withheld taxes belong to your employees — you were holding them in trust for the government. The IRS can assess the Trust Fund Recovery Penalty (TFRP) against any "responsible person" — which includes business owners, officers, and sometimes even bookkeepers — personally, regardless of your corporate structure.

The TFRP equals 100% of the employee withholding portion of the unpaid payroll taxes. We defend against TFRP assessments by challenging the IRS's determination of who qualifies as a responsible person, negotiating the assessed amount, and pursuing resolution options for the underlying payroll tax liability.

State Tax Disputes — California FTB, CDTFA, and EDD

State tax agencies operate under different rules than the IRS, and California's agencies are among the most aggressive in the country. The Franchise Tax Board (FTB) pursues residency audits against high-income individuals who claim to have left California, and they apply a multi-factor "closest connections" test that is notoriously difficult to satisfy.

The CDTFA (California Department of Tax and Fee Administration) audits businesses for sales and use tax compliance, frequently targeting restaurants, retailers, and cannabis businesses with markup analysis. The EDD (Employment Development Department) audits employers for worker misclassification and payroll tax compliance. Each agency has its own procedures, appeal rights, and settlement practices. We represent clients before all three California tax agencies and their respective appeals boards.

Unfiled Tax Returns

If you have unfiled tax returns, the IRS knows. The IRS Automated Substitute for Return (ASFR) program generates tax assessments based on third-party information returns — but without any deductions, exemptions, or credits you are entitled to. The resulting assessment is almost always higher than what you would actually owe if you filed a proper return.

More critically, unfiled returns keep the statute of limitations open indefinitely. The IRS can assess tax at any time for a year in which no return was filed. We work with clients to prepare and file delinquent returns, negotiate abatement of penalties, and resolve any resulting balance due — while evaluating whether the non-filing creates any criminal exposure.

ERC Audit Defense

Businesses that claimed the Employee Retention Credit are now receiving audit notices and disallowance letters from the IRS. The IRS established a dedicated unit to review ERC claims, and they are disallowing credits aggressively — particularly claims prepared by so-called "ERC mills" that applied loose eligibility standards. If you received a Letter 105-C disallowing your ERC claim, or a notice requesting documentation, you need legal representation before you respond. The response deadline is typically 30 days, and what you submit determines whether you can preserve your appeal rights.

Why Location Matters for Tax Law

Tax law is federal, but tax practice is local. Where your tax lawyer is located and where your case is handled affects the outcome.

State-specific tax codes. If you have a state tax issue, your attorney needs to know the specific state's tax code, regulations, and administrative procedures. California tax law, for example, does not conform to the federal code in several significant areas — including the treatment of net operating losses, like-kind exchanges, and pass-through entity taxation. An attorney in another state will not know these differences.

Local IRS office relationships. IRS Revenue Officers and Appeals Officers work out of local offices. An attorney who regularly practices before the San Diego, Los Angeles, or Sacramento IRS offices knows the local procedures, the assigned personnel, and how cases are typically handled in that district. This practical knowledge does not appear in any textbook.

Court jurisdiction. If your case goes to Tax Court, it will be calendared for trial in a specific city. Tax Court sessions in California are held in San Diego, Los Angeles, and San Francisco. Familiarity with the local Tax Court calendar and the judges who sit in your jurisdiction is a practical advantage that remote representation cannot fully replicate.

What to Look for in a Tax Lawyer

Not all attorneys who claim to practice tax law have the same qualifications. Here is what separates a competent tax controversy attorney from a generalist who lists "tax" as a practice area:

• LL.M. in Taxation. A Master of Laws in Taxation is a post-JD graduate degree focused exclusively on tax law. It is the standard credential for serious tax practitioners.
• CPA license. Some tax attorneys also hold a CPA license, which means they understand both the legal and accounting dimensions of your case.
• Former IRS experience. Attorneys who previously worked for the IRS — as trial attorneys, revenue agents, or in the Office of Chief Counsel — bring insider knowledge of how the agency operates internally.
• Board Certification in Tax Law. Some state bars offer board certification in taxation, which requires passing an additional examination and demonstrating substantial experience in tax practice.
• Admission to the U.S. Tax Court. Any attorney can apply for admission to Tax Court, but the ones who actually litigate there regularly are the ones you want handling your case.
• Exclusive focus on tax controversy. Be wary of firms that practice tax law alongside personal injury, family law, or criminal defense. Tax controversy is a specialty that requires full-time dedication.

How Brotman Law Helps

Brotman Law is a tax controversy and tax litigation firm. We do not prepare tax returns as a primary service. We do not handle personal injury cases or draft wills. We resolve tax disputes — with the IRS, with California state agencies, and in Tax Court. That singular focus is what allows us to deliver results that generalist firms cannot.

Our process follows a proven framework that applies to virtually every tax controversy matter:

1. Initial consultation. We review your tax situation, identify immediate risks and deadlines, and give you an honest assessment of your options. If we cannot help you, we will tell you — and refer you to someone who can.
2. Engagement and power of attorney. Once you retain us, we file Form 2848 (IRS) or equivalent state power of attorney so that all communications go through our office. The IRS and state agencies stop contacting you directly.
3. Investigation and strategy. We pull your IRS account transcripts, review your state tax accounts, analyze the underlying facts, and develop a resolution strategy specific to your case.
4. Resolution. We execute the strategy — whether that is negotiating an installment agreement, submitting an offer in compromise, defending an audit, or filing a petition in Tax Court.
5. Compliance going forward. We coordinate with your CPA to ensure you remain current on all filing and payment obligations so you do not end up back in the same situation.

Areas We Serve

Our headquarters are in San Diego, California, and we represent clients across California and nationwide in federal tax matters. We regularly handle cases for clients in the following areas:

• San Diego County — Downtown San Diego, La Jolla, Del Mar, Carlsbad, Escondido, Chula Vista, El Cajon, and all surrounding communities
• Los Angeles — Los Angeles County, Beverly Hills, Santa Monica, Pasadena, Long Beach, and the greater LA metro
• Orange County — Irvine, Newport Beach, Anaheim, Huntington Beach, and surrounding cities
• San Francisco Bay Area — San Francisco, Oakland, San Jose, Palo Alto, and Silicon Valley
• Sacramento — Sacramento metro and the Central Valley
• Nationwide — For federal tax matters including IRS audits, collections, offers in compromise, and Tax Court litigation, we represent clients in all 50 states

Federal tax law is the same everywhere. Whether you are in San Diego, New York, or Dallas, the IRS follows the same Internal Revenue Code, the same Internal Revenue Manual procedures, and the same collection processes. What changes is the local IRS office handling your case, the Tax Court calendar where your case would be tried, and the state tax implications that may run parallel to your federal issues. We handle all of it.