Star Q. Lopez

Daniel W. Layton

Elite Law Firm Credentials. Ex-IRS Attorney. Ex-Federal Prosecutors.

A Tax Attorney Firm Serving Orange County, California

Layton & Lopez is a Newport Beach tax attorney firm serving all of Orange County, whose attorneys have IRS and federal prosecutor backgrounds. Whether it is an IRS audit, an examination by the FTB, EDD, CDTFA, liens and levies, or a criminal tax matter, 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' reviews:*
"...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.... My work is to save peoples lives. Quite frankly Daniels work saved my retirement and was I felt 'life saving.'..." AMF [Google Local - Click Here to See More Reviews].

"Finding Layton & Lopez Tax Attorneys was like hitting the jack pot. We FINALLY found a firm that was expertly knowledgeable in handling challenges with the IRS...." 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]

Ex-IRS Tax Attorney. Ex-Federal Prosecutor. Your Newport Beach IRS and FTB Tax Attorney.


Starting his tax controversy career in 2005, Daniel 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. Now, as partner in the California tax law firm of Layton & Lopez Tax Attorneys, LLP, Daniel uses his unique insights to help his clients and keep the IRS and the California Franchise Tax Board in check. Daniel 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, Daniel’s experience from inside the IRS as an attorney tasked with enforcement and review of FBAR penalties for failure to disclose foreign accounts, tax fraud penalties, and other penalties gives him substantial insights in defending clients from wrongful and aggressive IRS tax investigations and collections.

Estate Planning Attorney and Tax Attorney in Orange County, California, With an International Law Focus.


Tax and estate planning attorney Star Lopez brings years of elite California law firm and government experience to the firm. After graduating from UCLA School of Law in 2007, Star began her career as a real estate associate in the Costa Mesa office of Rutan & Tucker, LLP, where she worked on a variety of business matters, including drafting agreements for a Fortune 500 company. She followed her corporate legal experience with nearly 6 years in patriotic public service, serving as a Judge Advocate in the United States Air Force, where she attained the rank of Captain and was awarded a Joint Service Commendation Medal in 2013. A native of Orange County, Ms. Lopez earned her bachelor's degree from the University of California, Irvine.

In addition to handling a variety of tax law matters, partner Star Lopez manages the firm’s business planning and estate planning practices. Star’s unique education and professional background, including advanced degrees from the esteemed University of Chicago Booth School of Business and NYU’s tax law program, allows her to provide comprehensive high-quality guidance to her clients. Most importantly, she holds a deep concern for her clients’ well-being. Star guides families, companies, and entrepreneurs in achieving their professional and personal objectives by tailoring her advice and planning to each of their unique concerns.

With decades of combined legal experience, Layton & Lopez Tax Attorneys, LLP provides its clients with the highest standard of representation in their tax matters, including audit, collections, and criminal tax defense as well as tax, business, and estate planning.

Recent Article Highlight: What is the Estate Tax Exemption?

Posted 01/09/2019 by Star Q. Lopez:Perhaps unwittingly, President Benjamin Franklin best distilled the reason for estate planning when he said, “[N]othing can be said to be certain, except for death and taxes.” The estate tax exemption is a keen example of how these certainties collide. Also known as the “Death Tax,” estate tax affords the government nearly half of your estate upon death. Currently, the estate tax rate is 40 percent. Without an exemption, this tax can toll a hefty sum for the average taxpayer. The estate tax exemption protects a portion of the estate from this 40 percent tax.... Click here for more.

Recent 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: The 3rd circuit in Bedrosian v. United States has issued an opinion which appears to be saying that full-pay refund jurisdiction which ordinarily applies in a Title 26 tax case applies in FBAR penalty cases. On the other hand, the Third Circuit is taking the position that the standard of willfulness is lower than a Title 26 tax case. Is this consistent?.... Click here for more.

Satire Article Highlight: The IRS’s Laguna Niguel Office – Where IRS Tax Attorneys, Revenue Agents, and Criminal Special Agents Work

By Daniel W. Layton: If you have ever been to the “Ziggurat,” you never forget it. Named the “Chet Holifield Federal Building,” this is the IRS tax office in Laguna Niguel, California, where taxpayers or their representatives may go to meet with IRS tax attorneys, Revenue Agents, Collections Officers, or even IRS Criminal Investigation Division Special Agents. Although those meetings can be heated and IRS agents and attorneys can be imposing figures for lay persons, the most memorable part of the experience is the building itself....Click here for more.

Recent Article Highlight: City of Irvine Tax Profile

By Daniel W. Layton: As a tax attorney, Irvine stands out as one of Orange County’s thriving business and tax centers. Along with Newport Beach, Irvine is one of the favorite corporate and retail centers for many sectors, whether it is legal, financial, technological, or consumer shopping. In addition to income tax and employment and payroll tax, residents and businesses in the City of Irvine are subject to the following types of taxes.... Click here for more.

Layton & Lopez serves businesses and individuals who need Tax Attorneys in Irvine, Laguna Niguel, Mission Viejo, Laguna Beach, San Juan Capistrano, Lake Forest, San Clemente, 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 vary depending on the individual facts of each case. 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 https://societyoflegaladvocates.org/selection-process/.