Tax Trial Attorneys

Layton & Lopez Tax Attorneys, LLP, brings real and verifiable experience to the table: more than twenty criminal and tax trials, dozens of cases brought to decision on motion, and over fifty federal court matters published in Lexis Nexis, Westlaw, and other widely circulated reports.

It is well known that most tax cases settle. But, common sense dictates that settlement prospects are strongest when the opposing party is concerned about losing at trial. The IRS and federal prosecutors know about attorneys who talk a big game but have no history of holding them accountable in trial when push comes to shove. They know these attorneys will “always settle” if pushed hard enough. On the other hand, when the government knows it will be punished or publicly embarrassed if it acts unreasonably, the strength of our clients’ positions must be taken at full value.

Our trial experience includes high-stakes criminal and multi-million dollar trials involving complex legal questions and cases of first-impression. We have experience in a variety of trials, including::


  • Criminal Trial
  • Innocent Spouse Relief Trial
  • Refund Claim (U.S. District Court) Trial
  • Tax Court Trial
  • Fraud Trial
  • Omitted Income and Understated Income Trial
  • Business Expense Substantiation Trial
  • Jury Trial and Bench Trial

Notable IRS and California agency concessions achieved by Mr. Layton include:*


  • Waiver of Fraud Penalties in United States Tax Court.
  • Concession of over $300,000 of taxes and release of tax liens against a recently divorce wife via Innocent Spouse Relief administratively and in United States Tax Court.
  • Concession of over $1 million in tax, penalty, and interest in United States Tax Court
  • Abatement of Accuracy-Related Penalties at the individual level, which originally arose from a TEFRA Partnership Tax Court Decision.
  • Concession of nearly $7 million in previously disallowed losses before the Franchise Tax Board Protest Section.
  • Concession of return preparer penalties at examination and administrative appeal levels, and avoidance of return preparer injunction referrals.
  • Offer-in-Compromise (Doubt as to Liability) concession of approximately $400,000 in tax, interest, and penalties due to acceptance of previously unallowed casualty-theft loss.
  • Agreement to no-tax-due and to previously unclaimed losses after the IRS initially asserted over $600,000 of additional income from an erroneous bank deposit analysis.

* The above highlighted cases are not suggestive of future results. The outcome of each case is determined by its unique facts and circumstances. Layton & Lopez Tax Attorneys, LLP, makes no representation or promises regarding the results of any client’s case.