Guide
The Ultimate Guide to IRS Audits
Have you recently received notification from the IRS or are you in the middle of a critical IRS audit? Here's everything you need to know.
Read the Guide →San Diego Tax Attorney & IRS Defense Lawyer
Facing the IRS or a California Tax Authority?We Fight Back — and Win.
Tax problems require legal solutions. Tax savings require legal strategy. For over twelve years, we've provided both — to businesses and individuals who needed more than just tax compliance could offer.
$1B+ Saved in Taxes
400+ Audit Clients Represented
Inc. 5000 Fastest-Growing Law Firm
(619) 378-3138
I Need Help With a Tax Problem
IRS audit, state tax dispute, criminal investigation, or mounting tax debt. When you or your client needs legal representation, we respond within one business day.
Explore Tax Defense →I Want a Smarter Tax Strategy
Entity restructuring, exit planning, real estate optimization, and multi-state compliance — the legal layer of tax planning that goes beyond what compliance alone can achieve.
Explore Tax Strategy →Where Tax Law Meets Business Strategy
Tax strategy lives at the intersection of business strategy and personal financial strategy. Some situations go beyond what a tax return can solve — IRS disputes that require legal representation, transactions that demand careful structuring, or exposure that calls for attorney-client privilege and Tax Court standing. That's when businesses and their trusted advisors turn to us. And the best version of that relationship starts before there's a problem — with proactive strategy that understands where you are, where you want to be, and builds a position that withstands scrutiny.
Tax Defense
IRS audits, criminal investigations, California EDD/FTB/CDTFA enforcement, tax debt resolution, and innocent spouse relief.
Explore Tax Defense →Tax Strategy
Proactive business and individual tax optimization, exit planning, real estate structuring, and multi-state compliance — legally minimizing what you owe.
Explore Tax Strategy →Complex & Specialized
International tax, cryptocurrency, cannabis, ERC litigation, innocent spouse, and multi-state issues that most generalist firms won't touch.
See All Services →Brotman Law — By the Numbers
Real Results for Real Clients
$100M+
Saved in Tax Penalties & Interest
$1B+
Saved in Taxes
$160M+
in ERC Tax Credits
400+
Clients Represented in an Audit
100+
Appeal Victories
150+
Multimillion & Billion-Dollar Corporate Transactions
These numbers represent real clients and real outcomes. Read the case studies →
What We Do
No Matter How Complex, We Can Help
From IRS criminal investigations to California payroll tax audits to sophisticated business tax structuring — if it involves tax, we've handled it.
IRS Audits / Income Tax Audits
An IRS audit notice is no accident. It demands an immediate, strategic, and informed response.
We've represented hundreds of clients in IRS examinations. We know the playing field, what agents are looking for, how to present your records, and how to protect your position at every stage. There's a difference between how the rules are written and how they get enforced.
Learn More →Criminal Tax Defense
A criminal tax investigation changes the entire landscape. The agents are looking to punish and put people in jail. The stakes could not be higher and, even if proven innocent, the reputational harm can be significant and lasting.
This isn't a civil dispute — it's a federal criminal case spearheaded by criminal investigative agents, forensic accountants, and government lawyers. We step in before you speak with anyone, control the flow of information, and build a defense strategy designed to protect your freedom, your reputation, and your business. We know that it doesn't mean to them what it means to you.
Learn More →California Income Tax (FTB) Defense
The FTB doesn't negotiate the way the IRS does. California makes things ten times harder and there are specific differences between state and federal tax matters.
Their approach is different, and your strategy needs to be too. We handle FTB audits and assessments regularly. We know how they build their cases, where they overreach, and how to challenge their positions when the facts support it.
Learn More →California Sales Tax (CDTFA)
A CDTFA sales tax audit assessment can come out of nowhere — and the numbers they come up with often have very little to do with reality. Most people make the mistake of thinking that just because they haven't done anything wrong, they have nothing to worry about.
The amount of data in a sales tax audit can be substantial. The CDTFA estimates aggressively and puts the burden on you to prove them wrong. We know their audit manual and the tactics auditors use in cases that lead to the biggest problems. We address them strategically from the start of the audit, tailored specifically to your business and industry. We go in with an audit plan, reconstruct the records that bring those numbers back to earth, and proactively go on offense to minimize the liability and the associated fishing expedition that CDTFA audits often entail.
Learn More →California Payroll Tax (EDD)
One incorrect worker classification and the EDD can reclassify your entire workforce — and the liability skyrockets exponentially. Most people don't understand that the biggest risk in EDD audits isn't the tax exposure, it's the penalty portion of the liability.
California's AB5 framework formally changed the rules, but they were already aggressively enforcing them for years. Successful EDD audits revolve around streamlining information requests, presenting information in a clear format, and mitigating your exposure to areas you may never expect. EDD auditors aren't business owners and they don't understand what it's like to run your business. Your approach has to be different.
Learn More →IRS Tax Debt Resolution
Owing the IRS isn't a death sentence for your business — but walking in thinking you're negotiating with them like a private party, or ignoring it, is.
There are legal mechanisms to reduce, restructure, or resolve tax debt — but they require the right strategy at the right time. Nothing is one size fits all. We assess your full financial picture, what your goals are, and pursue the resolution that makes the most sense for where you are now and in the future. It's not about what the government wants — it's about what you want.
Learn More →California Tax Debt Resolution
Your state liabilities may be smaller than your federal ones, but California doesn't wait around. Liens, levies, and wage garnishments happen fast — often before you even know the full picture of what you owe. They tend to shoot first and ask questions later.
The state collection process is more aggressive and less flexible than the federal one. The collections process in California is unfairly tilted against the taxpayer to maximize the state's ability to collect revenue. We negotiate directly with FTB, EDD, and CDTFA to secure the best resolution available while protecting your property, your income, and your ability to keep operating your business.
Learn More →Other State Tax Representation
Business owners often make the mistake of thinking their business is centered in a single state. If your business touches multiple states, you have potential income, payroll, and sales tax exposure in every single one — whether you've been filing there or not.
Nexus rules have changed dramatically, and most businesses are behind the curve. State enforcement efforts focus heavily on targeting out-of-state taxpayers that do business within their borders — whether they have physical presence or not. We represent clients in audits, appeals, and voluntary disclosures across every state. Do not just go in and blanketly file. You need a clear strategy designed to mitigate your risk.
Learn More →Business Tax Optimization
Most business owners are paying more than they legally owe.
There's a meaningful difference between filing an accurate return and building a tax strategy that proactively minimizes your taxes each year — not just the current one. If you're doing this at filing time, chances are you're already too late.
Learn More →Individual Tax Optimization
High-income individuals have more options than they think — but they've been getting their tax strategy from the compliance side for so long that they take what they get at tax time and feel frustrated by the seemingly endless trap of making more and paying more. This is a sign that the problem is structural. It's about working smarter, not harder.
The problem is that most "tax strategists" focus on deductions and credits instead of really taking the time to understand the situation you're in and where you're going. Their approach is more tactical than strategic because they're focused on the side dishes and not the steak. Real tax strategy understands where you are, where you want to be, and optimizes for efficiency all along the way.
Learn More →Residency & Multi-State Tax Issues
Most people have a fundamentally flawed perception of how multi-state residency works and end up doing some really crazy things to mitigate their state income tax burden when the answer in many cases really is much easier.
In a world that is increasingly multi-state, residency planning — whether at the business or individual level — and potential changes to residency need to be thought through strategically and executed with care. California's FTB actively and aggressively audits departing residents and the burden of proof is entirely on you. We guide clients through the transition, build the documentation California requires, and minimize your state income tax burden using every advantage we can.
Learn More →Exit Planning & Corporate Transactions
How a deal is structured can change the tax outcome by millions. Most business owners don't think about tax until the LOI is signed — and by then, the most valuable options are already off the table.
Our firm is the tax engine for your transaction. We take each and every situation, because they are all different, and create tax solutions that make sense to you. It absolutely is about saving money in taxes, but our eye is always on the bigger picture — what it's going to take to get your deal over the finish line and what's going to happen in your life after. The difference between a good deal and a great one is often in the structure, not the purchase price. It's not about what you make, it's about what you keep.
Learn More →Real Estate & Investment Portfolio
Every situation involving real property, whether through ownership or transaction, has tax consequences — and most investors don't realize how much they're leaving on the table until it's too late to do anything about it. Real estate is one of the most financially advantageous asset classes, provided you don't let the government dilute your ROI.
The legal architecture around your real estate holdings, individually and as a portfolio, matters as much as the assets themselves. We build structures designed to preserve more of your returns and withstand scrutiny. The headline is tax savings, but the real goal is building infrastructure around protecting your investments and growing sustainable wealth.
Learn More →ERC Litigation
The IRS is systematically disallowing Employee Retention Credits — even for businesses that legitimately qualified. The government has taken an overly conservative view around the credit and most people have all but given up because of the years it has taken to get them paid.
We are taking the fight directly to the government and getting our clients millions in unpaid credits plus significant amounts of accumulated interest. We understand the technical side of the credits, the government orders your business was subjected to, and the real impact it had on your business during 2020 and 2021. Better yet, we understand the IRS and the ERC litigation landscape better than anyone and are racking up real victories on behalf of our clients.
Learn More →ERC Audits
An IRS examination of your ERC claim isn't routine — it actually doesn't have anything to do with your specific credit filing. When it comes to ERC audits, the IRS is using the "spray and pray" method: challenge as many credit filings as they can and use the administrative process to dissuade taxpayers from moving forward.
We know the way the administrative system works with respect to ERC and the real advantages taxpayers have going into these audits. The IRS agent isn't an attorney and they don't have any familiarity with what your business went through during COVID. Furthermore, they are overloaded. We prepare the documentation, manage every communication, and protect your credit from an agency that has already decided it wants it back.
Learn More →ERC Appeals
A denial or partial disallowance is not the end of the road — but the appeal has to be built correctly or you're wasting your one shot at a quick and clean resolution.
Our experience with hundreds of ERC filings and dozens of audits means we know exactly how to build an appeal that directly addresses the IRS's specific objections. The appeal stage is where the real fight happens. Most businesses walk in completely unprepared for the landscape they are about to face and don't realize they have more leverage here than they think.
Learn More →International Tax Controversy & Compliance
If you have foreign accounts, foreign business interests, or cross-border transactions, the IRS is paying closer attention than ever — and the penalties for getting it wrong are disproportionately severe.
FBAR, FATCA, offshore voluntary disclosures, and treaty-based planning. International tax is an area where mistakes compound fast and the government has very little patience. We handle the complexity so you can operate across borders without wondering what you don't know.
Learn More →Multi-State Tax & Voluntary Disclosures
Operating or selling into multiple states creates tax exposure in every one of them — and most businesses are only finding out when a state sends them a notice.
Nexus rules have expanded dramatically and going after out-of-state businesses is a big revenue source for state governments. We manage multi-state registration, voluntary disclosure programs, and nexus strategy. The goal is to turn an unknown liability into a controlled cost — and to not simply file blindly before a state turns it into an audit.
Learn More →Cryptocurrency Tax Issues
Fairly or unfairly, cryptocurrency is one of the biggest areas of concern and scrutiny for the IRS right now. The IRS is actively targeting crypto holders and the enforcement is only accelerating. This is a space where the technology and the rules are changing faster than most advisors can keep up.
Trading, mining, staking, DeFi, NFTs — every transaction has tax implications and the reporting requirements are getting more complex by the year. We handle the tax reporting and defend against IRS enforcement actions in a space most firms genuinely don't understand.
Learn More →Cannabis Tax Issues
Section 280E makes cannabis businesses the most heavily taxed in America — and the regulatory landscape is a moving target at both the state and federal level.
We know this industry. State licensing requirements, federal tax limitations, and the narrow strategies available to keep your operation compliant, solvent, and positioned for whatever comes next. Most firms won't touch cannabis. We've been in it for years.
Learn More →Tax Promoter / Tax Shelter Issues
In the tax shelter world, good ideas are good ideas — but can turn into bad ones depending on the aggressiveness and level of diligence of the person who got you into this in the first place. Pigs get fat and hogs get slaughtered. If you invested in a tax strategy that the IRS is now calling a shelter, you need legal counsel watching your back — not the promoter who sold it to you. The "tax opinion" they provided usually isn't worth the paper it's printed on.
We mitigate penalties, negotiate settlements, and protect your interests through the promoter penalty and shelter disallowance process. The IRS is aggressive about these cases and the penalties can be multiples of the original tax benefit. You need someone in your corner who understands how these unwind.
Learn More →Divorce, Legal Separations, & Taxes
Your ex-spouse's tax problem shouldn't become yours permanently — but without the right legal strategy, that's exactly what happens. Just because you didn't create the situation doesn't mean the IRS isn't going to treat you like you did until you do something.
Innocent spouse relief, separating joint liabilities, and resolving the tax consequences of a divorce, legal separation, or estate and probate situation. Your tax strategy really needs to factor in the complexity of what's going on around you and be tailored to resolving all your issues.
Learn More →Complex Tax Preparation
There are some tax returns that involve a measure of risk — whether involving multiple entities, international holdings, or legal complexity — where you need more than a return. You need a risk-mitigation strategy behind it.
In certain situations, we facilitate return preparation that needs extra guidance or care. When your situation requires more than simple compliance, you need a tax team you can trust to complete the mission and mitigate the fallout before it happens. Often, we work with your CPA in a team effort and author opinion letters to provide support to filings or prepare them under Kovel arrangements.
Learn More →Beyond Compliance
Tax Strategy, Exit Planning & Transactions
Tax defense gets the headlines, but proactive tax strategy is where the real money is saved. We work with business owners, real estate investors, and high-net-worth individuals to legally minimize what they owe — before a problem ever starts.
Exit planning & M&A tax structuring for business sales
Real estate portfolio optimization & 1031 exchange strategy
Entity restructuring & multi-state tax planning
Income deferral, trust strategies & succession planning
$150M+ in corporate transactions structured for tax efficiency
The Brotman Difference
Tax Compliance Is the Floor.
Strategy Is How You Win.
Most CPAs and accountants focus on one thing: filing your return correctly. That's compliance. It's necessary, but it's not enough. Real tax savings come from proactively structuring your business, income, investments, and transactions before the tax year closes — not just reporting what already happened.
At Brotman Law, we sit at the intersection of tax law and strategy. We don't just keep you out of trouble — we help you legally keep more of what you earn.
What's the Difference in Practice?
Compliance Only
Brotman Law Strategy
Timing
Reactive — after the tax year ends
Proactive — structured before year-end
Goal
Accurate filing and avoiding penalties
Legally minimizing total tax paid
Approach
Report what happened
Structure what happens — before it does
Audit Risk
Unmanaged — depends on filing accuracy alone
Actively managed — positions documented to withstand scrutiny
Outcome
Pay what the IRS says you owe
Pay what the tax code legally requires — often far less
Client Results
Don't Take Our Word for It.
Our clients are the best measure of what we do. Here's what they have to say about working with us.
"Brotman Law helped us reduce our potential liability by 97%!"
97% liability reduction
Business Owner — IRS Audit Defense"Sam's team successfully closed our EDD case and got us an outcome I didn't think was possible."
EDD case resolved
Restaurant Owner — California EDD Audit"Sahar was immensely patient in collecting information and proficient in documenting our case to the IRS, resulting in full abatement of penalties and interest."
Full penalty abatement
Small Business Owner — IRS Penalty Abatement"I had a large tax debt & was terrified, but then Brotman Law wrote my innocent spouse appeal & it was accepted!"
Innocent spouse relief granted
Individual Client — Innocent Spouse Relief"Brotman Law solved my tax problem and secured the long term financial future of my business and my family."Business Owner — Tax Debt Resolution
"We are deeply grateful for the knowledge and efforts of Sahar, Michael R. and their team at Brotman for delivering with a winning strategy."Corporate Client — Tax Strategy
"Challenging the IRS alone felt like a daunting task. Once we contacted Brotman and they laid out an action plan, we started to feel hopeful."Individual Client — IRS Collections
"Sam Brotman is a tenacious, smart and ethical tax attorney."Business Owner — Google Review
"I really connected with my attorney, Lindsay, as she was the easiest person to work with and got us a great outcome."Individual Client — FTB Defense
Our Team
People Do Business With People.
Every person at this firm — from our attorneys to our operations team — is someone we'd trust with our own tax situation. They're sharp, they care, and they don't stop until the job is done.
Sam Brotman
Owner & Managing Attorney
Michael Gough
Director of Business Operations
Carlos Gomez
Senior Attorney
Sahar Bijan
Attorney
Tara Pullano
Senior Attorney
Jialin Dykstra
Lead Attorney
Free Tax Guides
Free Guides for California Taxpayers
In-depth guides for businesses and individuals navigating IRS audits, California tax agencies, and complex tax situations.
Guide
The Complete Guide to IRS Collections
Owing money to the IRS is a serious matter. Learn your options — from installment agreements to Offers in Compromise.
Read the Guide →
Guide
The Ultimate Guide to California Payroll Tax Audits
Facing an EDD payroll tax audit? Learn the process, common triggers, and how to protect your business.
Read the Guide →Get Started Today
Book Your Free 15-Minute Call
Schedule a brief call with our team to discuss your situation. We'll assess where things stand and outline your options — confidentially and without obligation.
- Every situation is different — you'll receive a custom assessment tailored to yours
- Completely confidential — protected by attorney-client privilege
- We respond within one business day — most calls returned same day
Common Questions
Questions We Hear All the Time
Straightforward answers to the questions that come up most — whether you're dealing with a problem right now or thinking about how to get ahead of one.
When do I need a tax attorney instead of just my CPA?
Your CPA's job is to file accurate returns — that's tax compliance. A tax attorney brings legal strategy, formal representation in disputes and litigation, direct negotiation with the IRS and state agencies, and counsel on transactions where the law is ambiguous or the stakes are high. Attorney-client privilege also protects everything you share with us, which isn't the case on the compliance side. Many of our best client relationships involve us working alongside their CPA — each doing what they do best.
How much does it cost to hire a tax attorney?
It depends on the complexity of the situation — which is why we start with a free 15-minute call to understand where things stand before quoting anything. Our hourly rates range from $350 to $575 per hour, and many engagements can be handled on a flat-fee basis starting at $3,500. You can see our full fee structure on our pricing page. For most clients, the money saved by having an experienced tax attorney represents a significant return on the investment.
I got an IRS notice. What happens if I just ignore it?
This is one of the biggest mistakes we see. The IRS doesn't forget — they escalate. They'll issue a statutory notice of deficiency giving you a limited 90-day window to dispute their proposed assessment. Miss that deadline and the IRS assesses the full amount, adds penalties and interest, and starts collection actions: liens on your property, levies on your accounts, and wage garnishments. The earlier you engage, the more options you have. Contact a tax attorney as soon as you receive any IRS correspondence.
Can you actually reduce what I owe the IRS?
Yes — and in many cases, significantly. The IRS has several resolution programs including Offer in Compromise, installment agreements, Currently Not Collectible status, and penalty abatement. But the key is knowing which program fits your specific situation and presenting it the right way. We've helped clients reduce IRS liability by hundreds of thousands of dollars through strategic use of these programs. It's not about what the government will accept — it's about what makes sense for you.
Do I really need an attorney for a California EDD or FTB audit?
California's EDD and FTB don't operate like the IRS — in many ways, they're more aggressive and less flexible. An attorney who handles these audits regularly understands exactly what they look for, how to present records in the strongest light, and when to push back versus when to resolve. For any audit where the potential liability exceeds a few thousand dollars, representation almost always pays for itself. The cost of getting it wrong is almost always more expensive than the cost of getting it right.
What actually makes Brotman Law different?
Most firms handle either tax defense or tax planning. We do both — deliberately — because we believe the best defense starts before a problem exists. We understand business because we run one. We understand what's at stake because we've seen it hundreds of times. And we understand that your situation is different from everyone else's, which is why we don't do cookie-cutter solutions. As an Inc. 5000 firm, we have the resources of a large practice with the personal attention of a firm that actually knows your name.
What's the difference between tax avoidance and tax evasion?
Tax avoidance is legal — it's structuring your finances to minimize what you owe within the law. Tax evasion is illegal — deliberately hiding income or falsifying records. The line between the two is clear, and everything we do falls firmly on the legal side. The entire point of tax strategy is to take full advantage of what the tax code allows. That's not aggressive — that's smart.
I think I'm under criminal tax investigation. What do I do?
Stop everything and call a criminal tax attorney immediately. Do not speak to IRS agents. Do not produce documents voluntarily. Do not discuss the situation with anyone — including your CPA — without your attorney present. Criminal tax defense is one of our core practice areas, and the single most important thing you can do is retain counsel before you say or do anything that can be used against you. The government is building a case. You need someone building yours.
Have a question not listed here? Book a free 15-minute call and speak with our team directly.