Written by Sam Brotman, J.D., LL.M. (Taxation), CPA — Managing Attorney, Brotman Law · Updated May 2026
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When You Need an IRS Attorney
An IRS attorney is appropriate any time the IRS has taken, or is about to take, a formal action against you — or any time the potential consequences extend beyond a simple tax adjustment.
Here is a plain description of the situations I see most often:
- IRS audit notice: You have received an appointment letter, a correspondence audit notice, or an IDR (Information Document Request). Civil audits can become criminal referrals if handled wrong. An attorney's involvement from the start keeps attorney-client privilege in place over everything you disclose during the examination.
- IRS Criminal Investigation (CI) contact: A special agent showed up at your door, left a card, or called. CI agents are armed federal law enforcement officers — this is not an audit. Contact a criminal tax defense attorney before responding to investigators.
- Federal tax levy: The IRS has issued a Notice of Intent to Levy and a Notice of Your Right to a Collection Due Process Hearing (typically Letter 1058 or LT11). You generally have 30 days from the notice date to request a CDP hearing, which suspends collection. A wage levy can be released — but deadlines are real.
- Federal tax lien: A Notice of Federal Tax Lien has been filed against your property. This affects your credit, your ability to sell or refinance real estate, and your standing with business partners. Lien subordination, discharge, and withdrawal are all options that require legal representation.
- Tax debt you cannot pay: You owe the IRS more than you can pay in full and need a structured resolution — an installment agreement, an IRS Fresh Start program option, or an Offer in Compromise. These are negotiations, and the IRS's opening position is rarely the right one.
- Unfiled returns: Multiple years of unfiled returns, particularly with W-2 or 1099 income the IRS already has, create both civil liability and — if the pattern is long enough and the amounts large enough — potential criminal exposure. Getting back into compliance needs a plan, not just a tax preparer.
- Payroll tax problems: Trust fund penalties (the 100% penalty under IRC § 6672) are assessed personally against individuals who were responsible for collecting and paying over payroll taxes. These are among the most serious civil IRS liabilities because they attach personally, survive bankruptcy in most cases, and can be assessed against multiple parties simultaneously.
- IRS notice of deficiency: A notice of deficiency — sometimes called a 90-day letter — gives you 90 days to petition the U.S. Tax Court. Miss that window and the IRS can assess the deficiency without further process. Tax Court is a federal court. You want an attorney there.
- ERC audit or disallowance: The IRS has significantly increased enforcement of Employee Retention Credit claims filed during 2021–2023. If you received an ERC and have been contacted about your claim, or if the IRS has already disallowed it, that is a civil examination with potential fraud referral exposure.
The common thread: IRS actions at any of these stages involve legal rights and procedural deadlines. A CPA can prepare your returns. An attorney protects your rights in a dispute with the government.
What an IRS Attorney Does That a CPA Alone Cannot
Attorney-client privilege, negotiation authority, and the ability to litigate in federal court are the three things a tax attorney provides that a CPA — no matter how experienced — cannot.
Attorney-Client Privilege
When you speak with an attorney about your tax situation, those communications are generally protected from disclosure by attorney-client privilege. The IRS cannot subpoena your attorney to reveal what you told them. A grand jury cannot compel your attorney to testify about your confidential communications.
The federally authorized practitioner privilege for CPAs under IRC § 7525 is narrower. It covers certain tax advice in non-criminal proceedings, but it does not apply in criminal investigations, and it does not apply in Tax Court. If your CPA knows about the unreported income, the undisclosed account, or the problematic transaction — they can be compelled to testify. Your attorney generally cannot be.
This distinction matters most before you know you need it. An IRS audit that looks civil can become a criminal referral. The investigation can be well underway before you know about it. Having attorney-client privilege in place over your communications from day one is the right structure, regardless of whether criminal exposure ever materializes.
The Kovel Arrangement
A Kovel arrangement — named after United States v. Kovel, 296 F.2d 918 (2d Cir. 1961) — is a structure in which an accountant is retained by the defense attorney (rather than directly by the client) to assist counsel in providing legal advice. When structured correctly, the accountant's work product and communications with counsel are covered by attorney-client privilege. I use Kovel arrangements routinely in complex audit defense and criminal tax matters, which means the technical accounting work is protected even when the numbers are what the government wants to see.
Negotiation and Litigation Rights
A CPA can prepare an Offer in Compromise package and submit it. An attorney can negotiate the terms, appeal a rejection to the IRS Independent Office of Appeals, and if necessary take the matter to federal court. The same is true of installment agreements, lien subordination requests, collection due process hearings, and Trust Fund Recovery Penalty assessments — all of which have an appeals track that ultimately leads to a federal courtroom.
I have represented clients through Tax Court, the Ninth Circuit, and before DOJ Tax Division. A CPA's authority ends at the negotiating table. An attorney's authority does not.
The Dual-License Advantage
Most IRS attorneys are just attorneys. I hold both a California State Bar license and an active CPA license. That means I read the financial records, run the numbers, and understand the accounting treatment — I do not need to hand the file to an accountant to understand what I am looking at. This changes how I prepare for IRS examinations, how I evaluate settlement positions, and how I assess what the government's theory of the case actually is.
In practice, clients do not pay for two professionals to do work that one can do. The dual-license structure is the differentiator, not a marketing line.
Sam's IRS Practice Areas
Below is a description of the areas I handle and what each one typically involves. Internal links go to the more detailed guides for each area.
IRS Audit Defense
I handle correspondence audits, office exams, and field examinations at every level — including eggshell audits with criminal exposure. Since 2013, we have represented 400+ clients through IRS examinations. See: IRS audit defense.
Criminal Tax Defense
CI investigations, grand jury subpoenas, proffer agreements, and DOJ Tax Division negotiations. I represent clients from the investigation stage through trial in federal criminal tax matters. See: IRS Criminal Investigation.
Tax Debt Resolution
Offer in Compromise, installment agreements, currently not collectible status, and penalty abatement. The resolution that makes sense depends on your income, assets, and the IRS's assessment of your Reasonable Collection Potential. See: IRS Fresh Start program.
Liens and Levies
Federal tax lien subordination, discharge, and withdrawal. Bank and wage levy release. Collection Due Process hearings under IRC § 6330. If you have received a tax levy notice, the 30-day CDP window is the critical deadline.
FBAR and International Tax
Willful and non-willful FBAR penalty defense, offshore disclosure, and foreign account compliance under the Bank Secrecy Act (31 U.S.C. § 5314). FBAR penalties for willful violations can reach 50% of the account balance per year.
ERC Audits and Disallowances
The IRS has issued tens of thousands of ERC audit notices and disallowance letters since 2023. I represent businesses contesting disallowances through the IRS examination and appeals process and, where appropriate, in Tax Court.
Trust Fund Penalty Defense
The IRC § 6672 Trust Fund Recovery Penalty is assessed personally against "responsible persons" who failed to collect or pay over payroll taxes. I handle TFRP interview preparation, responsibility disputes, and appeals of assessments.
FTB and State Tax
California Franchise Tax Board audits, residency and domicile disputes, FTB collections, and matters before the California Office of Tax Appeals. I also handle multistate tax disputes for clients with California nexus questions.
Working with Sam
Most clients who call have an IRS notice in hand and want to understand what it means and what their realistic options are. That is exactly what the first call is for.
The first call is free and fifteen minutes. I will ask what you have received, when you received it, and what has happened since. I will tell you directly what I think the notice means, what the deadline situation is, and what the realistic range of outcomes looks like. That is a real assessment, not a pitch. If we are not the right fit for your situation, I will tell you that too.
If we move forward, here is how cases are typically staffed. I handle the strategy, the IRS and DOJ contacts, and the negotiations personally. For complex matters, I may bring in one of the attorneys on my team — all of whom I have worked with closely and will introduce to you by name. I do not hand files to staff and disappear. Clients hear from me directly on the substantive developments in their case.
My office is in San Diego at 12636 High Bluff Drive, Suite 400, San Diego, CA 92130. I represent clients throughout California in state and federal tax matters, and in federal matters — IRS audits, collections, criminal defense, FBAR — I represent clients nationwide. Most of the work happens remotely; location is rarely an obstacle for federal matters.
Fees are discussed plainly on the first call. I do not use bait-and-switch pricing or contingency arrangements in IRS matters. You will know what representation costs before you commit to anything.
Sam's Credentials
I am licensed as both a California attorney (State Bar of California) and a certified public accountant (California CPA license). I have been practicing tax law since 2009.
- J.D., LL.M. (Taxation), MBA — law school, a Master of Laws in tax, and a business degree. The LL.M. in taxation is the specialist degree for tax attorneys; it covers federal tax procedure, international tax, corporate tax, and tax controversy in depth.
- California State Bar — licensed to practice law in California, with authority to appear in California state courts, federal district courts, the U.S. Tax Court, the Ninth Circuit, and to represent clients before the IRS and DOJ Tax Division.
- Certified Public Accountant (CPA) — California CPA license, active. This is not a designation held by most tax attorneys. It means I can read, prepare, and independently evaluate financial statements and tax returns — I do not need to hand the numbers to a separate professional to understand what I am looking at.
- Managing Attorney, Brotman Law — I founded Brotman Law in San Diego. We have represented clients in over 400 IRS audits since 2013 and have been involved in matters with over $1B in assessed tax at issue.
- Federal and California practice — I represent clients in IRS administrative proceedings, the U.S. Tax Court, the U.S. District Courts, California FTB and OTA matters, and in IRS Criminal Investigation cases coordinated with the DOJ Tax Division. Federal matters are handled nationwide; California state matters are handled statewide.
The dual-license structure is not standard. Most tax attorneys hold only a law license; most CPAs hold only an accounting credential. The combination means I understand the accounting facts and the legal framework, and I can evaluate both in the same conversation. For clients with complex financial structures, that matters.
Frequently Asked Questions
How much does an IRS attorney cost?
IRS attorney fees vary based on the complexity of the matter. Straightforward audit representation may run $5,000–$15,000. Complex audit defense, Offer in Compromise cases, or tax debt resolution typically range from $10,000–$30,000. Criminal tax defense cases are priced differently and are generally billed hourly given the unpredictable nature of federal investigations. At Brotman Law, we discuss fees plainly on the first call — no obligation, no surprises.
Do I need an IRS attorney or a CPA?
For most IRS problems — audits, levies, liens, tax debt, and anything with litigation or criminal exposure — you need an attorney, not just a CPA. Attorney-client privilege protects your communications with a tax attorney; it does not protect communications with a CPA in criminal proceedings under IRC § 7525. Sam Brotman is dual-licensed as both a California attorney and a CPA, which means you get both sets of protections and both sets of expertise in one representation.
When is it too late to hire an IRS attorney?
It is almost never too late, but timing matters a great deal. Levy releases, audit appeals, and Collection Due Process hearings under IRC § 6330 all have deadlines — typically 30 days from the notice date. Once the IRS has seized assets, the options narrow significantly. In criminal matters, retaining counsel early in a CI investigation gives you meaningfully more choices than waiting until charges are filed. The short answer: the earlier you call, the more tools remain available.
What does IRS attorney-client privilege cover?
Attorney-client privilege protects confidential communications between you and your attorney made for the purpose of obtaining legal advice. In tax matters, this means what you tell me about your finances, your returns, your transactions, and your conduct is generally not obtainable by the IRS through subpoena. The federally authorized CPA privilege under IRC § 7525 is narrower and does not apply in criminal proceedings. A Kovel arrangement can extend attorney-client privilege to accountants working under defense counsel's supervision in a criminal or complex civil matter.
Can an IRS attorney stop a levy?
Yes, in most situations we can stop or release a levy. Under IRC § 6343, the IRS is required to release a levy if the taxpayer enters an installment agreement, if a timely Collection Due Process hearing request is filed under IRC § 6330, if the levy creates an economic hardship, or if the underlying liability is satisfied. A wage levy or bank levy already served can often be released within a few business days if the right resolution is in place. Timing matters — when possible, contact us before the levy date shown on the notice.
Can Sam Brotman take IRS cases outside San Diego?
Yes. I represent clients throughout California in civil IRS and FTB matters. For federal matters — IRS audits, collections, criminal tax defense, and FBAR — I represent clients nationwide. Brotman Law is based in San Diego, but the IRS is a federal agency and federal cases do not require the attorney to be in the same city as the client. Most of the substantive work happens remotely; physical location is rarely an obstacle.
What happens on the first call with Sam?
The first call is a free 15-minute conversation. I want to understand what IRS notice or action you have received, where things stand, and what the realistic options are given the specific facts. I will tell you directly what I think the situation means and what the range of outcomes looks like — no obligation, no pressure. If it makes sense to work together, we talk about next steps and fees. If your situation is better handled by someone else, I will tell you that too.