California Tax Attorney Since 2005.
Former I.R.S. Trial Attorney.
Ex-Federal Tax Prosecutor.

Daniel W. Layton, Esq.

Skillful and Competent Tax Defense.

Tax Attorney Offices in Newport Beach and Fullerton, Orange County

Daniel W. Layton is a tax attorney with offices in Newport Beach and Fullerton, California, who uses his experience as an ex-IRS attorney and ex-federal prosecutor to level the playing field for his clients in Orange County. Whether it is an IRS audit, FTB, EDD, or CDTFA matters, liens or levies, or a criminal tax investigation, choosing the right tax attorney can be a critical step in protecting your rights and your livelihood. In the words of some of our clients:*
"...I found 3 attorneys, made contact with all three, and settled on Daniel because of his professional experience, academic background, his highly professional interpersonal skills which allowed him to understand very quickly the predicament I was in and swiftly take actions to stop collections. ...Quite frankly Daniels work saved my retirement and was I felt 'life saving.'..." AMF [Google Local].

"...Daniel Layton was our main client contact, and he worked very closely with us. We did everything he told us to do, and we were able to reach a reasonable agreement with the IRS. We tried two other law firms before them, which resulted in wasted money...." KG [Google Local].

"Mr. Layton is an exceptional tax attorney that resolved problems that 3 so-called CPA's couldn't, with just a simple letter. Exceptional tax attorney." DR [Google Local]

"For many years we we had been searching for a competent attorney to assist us in getting some form of resolution to a tax issue we were facing. Daniel Layton came highly recommended from many individuals within our community. ...our outcome exceeded our expectations." GR [Yelp]

Ex-IRS Tax Attorney. Ex-Federal Prosecutor.

Starting his tax controversy career in 2005, tax attorney Daniel W. Layton worked for the IRS as a tax trial attorney and for the Department of Justice as a criminal tax prosecutor for the better part of a decade. As founder of a tax law firm in 2014, Mr. Layton zealously defends his clients using his unique insights to keep the IRS and the California Franchise Tax Board in check. Mr. Layton has exceptional knowledge of the tools available to the IRS and FTB in audits, collections, and criminal tax investigations, and of their legal limits, having trained the IRS’s agents and officers in how to do their jobs. In addition, Mr. Layton's knowledge of what goes on behind closed government doors enables him to anticipate the IRS's next steps and develop a strategy to combat or avoid wrongful and over-aggressive IRS actions.

A Proven and Experienced Tax Attorney.

Mr. Layton earned his law degree at the University of Chicago and his graduate tax law degree in San Francisco and worked in the government for the better part of a decade. But, meaningful experience is more than just résumé lines. Many tax attorneys' experience stops short of trial because they settle virtually every case, which may embolden the government to force an unfavorable settlement. Mr. Layton has trial experience in criminal and civil fraud cases, innocent spouse cases, imputed income cases, business deduction cases, real estate income and expense cases, and beyond. Mr. Layton has also successfully defended and resolved a litany of cases through motion-work. His work in U.S. Tax Court and U.S. District Court has resulted in over 30 reported opinions and more than 100 cases resolved by motion, trial, or stipulated decision ranging from full grants of innocent spouse relief to a money judgment of over 250 million dollars.

Mr. Layton's clients benefit from his experience and reputation at all stages of IRS and FTB investigations, with most cases resolving without the need for defending or prosecuting claims in court. At the administrative levels, Mr. Layton has convinced the IRS and FTB to drop fraud penalties and other penalties, to reduce or eliminate proposed taxes, or issue refunds where the facts and law justified results for his clients - even after other tax professionals failed. In other cases, Mr. Layton uses his experience to help his clients employ strategies to avoid making more costly mistakes or avoid throwing good money after bad.

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Recent Tax Law Articles and Blog Posts:

Blog post on 02/27/2020 by Benjamin Tu: Palm Beach County Tax Return Preparer Sentenced to Prison for Filing False Returns and Theft of Government Funds
Blog post by Daniel W. Layton: Fighting the IRS’s Intentional Disregard of Form W-2 Filing Requirements Penalty Under Section 6721 of the Federal Tax Code
Blog post by Daniel W. Layton: Can you be held responsible by the CDTFA for the unpaid sales tax of your employer’s company or of the company you own? The Dual Liability Provisions for a Responsible Person under California Sales Tax Law
Blog post by Daniel W. Layton: Can You Net Gambling Wins With Gambling Losses on Your Tax Return? Failing to properly report gambling losses and wins on a Form 1040 can lead to an audit...
Blog post by Daniel W. Layton: Letting the Door Hit You in the Tax on the Way Out: IRS Issues Relief Procedures for Certain Persons Who Relinquished US Citizenship But Wish to Complete Tax Compliance.
Blog post by Daniel W. Layton: What Is the Standard for Admission of Evidence in a Hearing on Revocation of Probation or Supervised Release?
Blog post by Daniel W. Layton: The General Rules Applicable to Federal Interpleader Actions Involving Federal Tax Liens.
Blog post by Daniel W. Layton: Tax Court Holds IRS Assessment of Trust Fund Recovery Penalty Invalid Where No Final Administrative Determination Issued.
Tax opinion highlight: The opinion of United States Court of Appeals for the 3rd Circuit in Arthur Bedrosian v. United States, a recent FBAR willfulness penalty case.

By Daniel W. Layton (Satire): The IRS’s Laguna Niguel Office – Where IRS Tax Attorneys, Revenue Agents, and Criminal Special Agents Work.

Recent Article Highlight: City of Irvine Tax Law Profile.
With offices in Newport Beach and Fullerton, California, Daniel W. Layton is a tax attorney serving OC cities including Irvine, Laguna Niguel, Mission Viejo, Laguna Beach, San Juan Capistrano, Lake Forest, San Clemente, El Segundo, Redondo Beach, Palos Verdes, Torrance, and other Southern California cities.

*Client reviews are the opinions of the individuals and are not representations by this law firm with respect to future results. Results in all cases vary depending on the individual facts and circumstances. The American Society of Legal Advocates is an independent legal organization. The selection process for the ASLA Top 100 Lawyers and membership may be found at
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