Mr. Layton’s Federal District Court, United States Tax Court, Office of Tax Appeals (OTA) , and California Unemployment Insurance Appeals Board (CUIAB) litigation and trial experience has resulted in at least 30 reported decisions in Tax Court, U.S. District Court, and the Ninth Circuit. His representative matters include:

In the Matter of the Appeal of Q. Tran and R. Medina – In April of 2025, in a case before the Office of Tax Appeals (OTA) involving potential FTB tax liability of over $5 million, tax attorney Daniel Layton assisted his client in obtaining full relief. The opinion was issued at 2025-OTA-377).

Joseph E. Abe, DDS, Inc. v. Commissioner – Full Tax Court Opinion at 161 T.C. No. 1 (2023). Most Tax Court cases are deficiency cases which, once a proper petition is filed, must be resolved by a formal Decision. Over the IRS’s objection, Mr. Layton moved to allow the taxpayer in a retirement plan qualification case to dismiss its own petition, allowing the taxpayer to avoid formal Decision. In a case of first impression, the court agreed this type of case could be voluntarily dismissed on the taxpayer’s motion.

M-S Inc. v. EDD (California Unemployment Insurance Appeals Board - CUIAB) – In 2022, Mr. Layton handed the EDD a rare and embarrassing loss on a key issue at trial. In a complex case with several factual issues, Mr. Layton helped his client prevail on the issue of whether a putative employee’s income included payments made to out-sourced workers he managed in India. The EDD took the position that there were no such workers, a position which was firmly rebuked by the judge after hearing the testimony and seeing the evidence presented by Mr. Layton at trial. In line with the judge’s ruling, the EDD will further reduce the taxes assessed against Mr. Layton’s client.

Ukattah v. Commissioner – Decision after trial in U.S. Tax Court.  Obtained favorable stipulated decision after trial on issues involving imputed income from foreclosure of homes following 2008 real estate crisis.  Decision available at https://dawson.ustaxcourt.gov/case-detail/19631-16 (2018).

Coastal Heart Medical Group, Inc. v. Commissioner – Tax Court opinion after trial and briefing on income and expenses of related medical companies. Reported in T.C. Memo. 2015-84 (2015).

Bagley v. United States – Trial of a multi-million dollar refund action involving first-impression issue of whether a qui tam relator’s prosecution of an action under the False Claims Act could constitute a trade-or-business activity. Reported in 112 A.F.T.R.2d 5166 (C.D. Cal. 2013).

United States v. Comco et al – Litigation of transferee and alter ego claims in a complicated case arising from a tax shelter, resulting in a favorable judgment of more than $350 million.

Wilson v. Commissioner – Tax Court trial involving innocent spouse relief and scope and standard of review issues. Affirmed by the Ninth Circuit at 705 F.3d 980 (9th Cir. 2013)

Natkunanathan v. United States – Refund action involving issues of bad debt loss and statute of limitations. Affirmed by the Ninth Circuit at 110 A.F.T.R.2d 5201 (9th Cir. 2013).

United States v. Trunzo – Criminal matter involving use of bank records and specific-items method of proof by government to support false tax return charge.

McGrady v. Commissioner – Successfully obtained summary judgment in Tax Court case involving deductions claimed for intellectual property.

Pacheco v. Commissioner – Tax Court trial involving innocent spouse relief and res judicata issues. Reported at T.C. Summary Opinion 2007-125.

United States v. Gaylor – Civil injunction case involving false IRS Forms 1099. Affirmed by the Ninth Circuit at 108 A.F.T.R.2d 5088 (2011).

For additional information on Mr. Layton's U.S. Tax Court experience, click here.