Legal Disclaimer

Legal Disclaimer

Last updated: May 23, 2026.

This page tells you what sambrotman.com is and what it isn’t. Most of this is required by the California Rules of Professional Conduct and the State Bar of California. We’ve kept it short and in plain English.

This is attorney advertising

Under California Rule of Professional Conduct 7.1 and 7.2, this website is communication and advertising about legal services. The content on this site is intended to give you a general understanding of tax law and of how Brotman Law works. It is not a substitute for legal advice from an attorney who knows the specific facts of your situation.

Nothing here is legal advice

Reading something on this site is not the same as getting legal advice. Tax law is fact-specific. The same statute can produce different outcomes for two clients depending on details that may not be obvious. If you are facing an IRS notice, a state tax audit, a criminal tax investigation, or any other tax matter, talk to a licensed attorney about your specific facts before you act on anything you read here.

No attorney-client relationship from reading this site

Looking at this site does not make you a client of Brotman Law. Filling out a contact form does not make you a client. Sending us an email does not make you a client. An attorney-client relationship is created only when:

1. We have spoken with you about your matter,
2. We have checked for conflicts of interest,
3. You and the firm have signed an engagement agreement, and
4. You have paid the agreed retainer or fee.

Until all four of those steps are complete, we are not your lawyers. We will not be taking any action on your behalf, including any action to preserve deadlines or statutes of limitation.

Don’t send confidential information in your first contact

Information you send us before we have an engagement agreement in place is not protected by attorney-client privilege. We treat your initial inquiry as confidential and use reasonable care to protect it. But the privilege itself does not attach until we are formally engaged. For that reason, keep your first message general enough to describe what you need without disclosing facts you would not want anyone else to see.

If we need to know more before we can decide whether to take your matter, we will tell you and we will put a confidentiality agreement in place.

Past results do not guarantee future outcomes

This site describes prior cases and results because clients reasonably want to know what we have done. Every case is different. A result we obtained for one client does not guarantee a similar result for you. Tax outcomes depend on facts, the agency involved, the assigned examiner or revenue officer, the strength of documentation, the statute of limitations, and a long list of other variables outside any attorney’s control.

Jurisdiction and licensure

Samuel D. Brotman is licensed to practice law in California (State Bar No. 274966) and is admitted to practice before the United States Tax Court, the United States District Court for the Southern District of California, and the Ninth Circuit Court of Appeals. Other attorneys at the firm hold their own admissions.

Federal tax matters — IRS audits, IRS collections, U.S. Tax Court litigation — we can handle for clients anywhere in the United States, because the IRS and the Tax Court are federal forums. State tax matters we handle directly only in California. If your matter involves another state’s tax authority, we can sometimes co-counsel with an attorney licensed in that state; ask us.

Information may not be current

Tax law changes. Congress passes new legislation. The IRS publishes new revenue procedures, notices, and revenue rulings. Courts issue new decisions. We update this site when major changes warrant it, but a page that was current when it was published may not be current when you read it. Always check the “Last updated” date and cross-reference against current authority before relying on anything.

Third-party links

This site links to government agencies (IRS, CDTFA, EDD, FTB), to court decisions, to news articles, and to other third-party resources for context and citation. We do not control those sites. We are not responsible for their content, accuracy, or privacy practices. A link is not an endorsement.

How to get actual legal advice

If you want legal advice about a specific tax matter, the right next step is to book a call. We do a free 15-minute intake conversation to figure out whether we are the right firm for what you need. If we are not, we will tell you and, where possible, refer you to someone who is.

Book a free 15-minute call or call (619) 378-3138.

How to reach us