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• Administrative Assistant, Benjamin Tu
• Bedrosian Decision: United States District Court
• Biographies
• California Sales Tax Consultant Orange County/Newport Beach| Use Tax
• Castro v. Commissioner, T.C. Memo. 2022-120: Tax Court Finds IRC Sec. 6751(b)(1) Penalty Approval While Declining to Follow 9th Circuit's Laidlaw Opinion
• Common IRS Forms
• Delinquent FBAR Submission Procedures
• Dual Determination Definition: What is a Dual Determination?
• Employment Taxes, Payroll Taxes & the Trust Fund Recovery Penalty
• FBARs
• Fresh Start Programs: Offers in Compromise, Lien & Levy Relief
• Helpful Links.
• Independent Contractor and Employee Worker Reclassification Audits
• IRS Innocent Spouse Relief Attorney in Orange County
• IRS National Standards: IRS & Bankruptcy Means Test
• IRS, FTB, EDD, and California Sales Tax Audit, Protest, and Appeal Attorney
• Marinello v. United States
• Newport Beach Tax Law Firm
• Orange County Criminal Tax Attorney
• Orange County Tax Law Office Locations
  • Fullerton Tax Law Office
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  • Old Town Tustin Tax Attorney Office
• Paralegal Melissa S. Kew
• Reasons for Certified Mail from IRS |Top 5| Ex-IRS Tax Blog
  • Arthur Bedrosian v. United States: Opinion of United States Court of Appeals for the Third Circuit in FBAR Willfulness Case
  • Text of August 29, 2013 Cole Memo on Guidance Regarding Marijuana Enforcement
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• Tax Attorney Daniel W. Layton
  • Honors, Awards, and Publications
    • South Dakota V. Wayfair: From International Shoe to Interstate Sales Tax
    • Stolen Identity Tax Return Refund Fraud
    • The Sunshine Tax: California’s Individual Income Taxation of Non-Resident Service Providers
  • Representative Tax Matters
    • District Court Experience
    • Published Opinions
      • Schuyler v. United States
    • Tax Court Experience
      • Garza v. Commissioner
      • Hough v. Commissioner
      • Jorgensen v. Commissioner
      • McGrady v. Commissioner
      • Pacheco v. Commissioner
      • T.C. Memo. 2015-84
      • Torres v. Commissioner
      • Villela-Wilcox v. Commissioner
      • Wilson v. Commissioner
  • Speaking Engagements
• Tax FAQ
  • Doctor, Doctor, Give Me the News: Handling IRS Summonses for HIPAA Medical Records
  • Foregone Interest - Meaning and Examples
  • IRS Audits of the ERC (Employee Retention Credit)
  • What Laws Obligate Employers to File W-2s for California Employees?
  • Will the US Tax Court Stay Proceedings If There Is a Potential Criminal Case Pending?
• Tax Practice Areas
• Tax Trial Attorney
• Tustin-Irvine Tax Attorney Office
• United States of America v. JPMorgan Chase Bank NA
• United States v. Bussell
• United States v. Bussell: 9th Circuit
• What Is IRS Audit Reconsideration?
• What Is IRS Form 9297 | How to Respond