Daniel Layton has handled hundreds of tax cases filed in federal courts. The below is a list of cases in which his work as an attorney led to opinions or orders published in Westlaw, Lexis Nexis, official court reporters, or other generally circulated legal publications:

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.

Castro v. Commissioner - Tax Court Memorandum Opinion at T.C. Memo. 2022-120. The Tax Court found the IRS's penalty approval sufficient while declining to follow the 9th Circuit's Laidlaw opinion. Notably, this case was cited among IRS-adverse authority on in an April 11, 2023, IRS Notice of Proposed Rulemaking seeking to expand Laidlaw.

Mendu v. United States – In an FBAR case in the United States Court of Federal Claims, a federal court held that an illegal exaction claim brought against the United States for return of a partial payment of the FBAR penalty was jurisdictionally proper and did not require full prepayment under the Flora rule. This represented the first time a non-dicta holding on this issue was made and the case is regularly cited for this proposition (see, e.g., Mertens Law of Fed. Income Tax'n, August 2023 Update, Chapters 50.10 (fn. 4), 58A.71 (fn. 4), and 58A.19 (fn. 16). Reported at 153 Fed. Cl. 357 (2021).

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 – Federal District Court trial of a multimillion-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 963 F. Supp. 2d 982 (C.D. Cal. 2013); 112 A.F.T.R.2d 5166; 2013-2 U.S. Tax Cas. (CCH) P50,462; 2013 U.S. Dist. LEXIS 109801.

United States v. Comco et al – Federal District Court litigation of transferee and alter ego claims in a complex case arising from a tax shelter, which resulted in a favorable judgment of more than $350 million against previously existing corporation on settlement. Opinion on discovery motion published in Westlaw at 2009 WL 10672579 and Lexis Nexis at 2009 U.S. Dist. LEXIS 118336, (favorably reversed in subsequent review by district court).

Wilson v. Commissioner – Retrial in U.S. Tax Court in a test case to go before the 9th Circuit regarding the proper scope of review in innocent spouse cases. Trial court opinion reported at T.C. Memo. 2010-134 and Ninth Circuit opinion reported at 705 F.3d 980 (9th Cir. 2013).

United States v. JPMorgan Chase Bank, NA, – Federal District Court litigation resolved by trial on the papers concerning an action for failure to honor bank levy. Final opinion published at 2014-2 U.S. Tax Cas. (CCH) P50,411; 114 A.F.T.R.2d (RIA) 5729); 2014 U.S. Dist. LEXIS 113896 and summary judgment opinion published at 2014 WL 12569373.

Natkunanathan v. United States – Federal District Court litigation resolved through successful motion work on issues of bad debt loss and statute of limitations on a refund claim. Affirmed by the Ninth Circuit at 110 A.F.T.R.2d 5201; 474 Fed. Appx. 603; 2012 U.S. App. LEXIS 14284; 2012-2 U.S. Tax Cas. (CCH) P50,458 (9th Cir. 2012) (designated as unpublished by 9th Cir. but citable per Fed. R. App. P. 32.1).

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

United States v. Gaylor – Federal District Court litigation resolved through successful motion work to obtain a civil injunction against issuance of false IRS Forms 1099 to federal judges and others. Trial court opinion published at 2009-2 U.S. Tax Cas. (CCH) P50,821; 108 A.F.T.R.2d (RIA) 5092; 2009 WL 10675981; 2009 U.S. Dist. LEXIS 131301 (C.D. Cal. 2011). Affirmed by the Ninth Circuit at 108 A.F.T.R.2d 5088; 441 Fed. Appx. 478; 2011 U.S. App. LEXIS 13492; 2011-2 U.S. Tax Cas. (CCH) P50,499 (9th Cir. 2011) (designated as unpublished by 9th Cir. but citable per Fed. R. App. P. 32.1).

Villela-Wilcox v. Commissioner – U.S. Tax Court trial on the issue of entitlement to innocent spouse relief. Reported at T.C. Summary Opinion 2009-75.

Torres V. Commissioner – U.S. Tax Court trial on issue of entitlement to innocent spouse relief. Reported at T.C. Summary Opinion 2009-170.

Hough v. Commissioner – Pre-trial U.S. Tax Court litigation work resulting in favorable trial opinion on specific unreported income and tax credit issues. Reported at T.C. Summary Opinion 2009-14.

Jorgensen v. Commissioner – Trial-related motion and briefing work in U.S. Tax Court case involving Family Limited Interest Partnership issues. Trial opinion reported at T.C. Memo. 2015-84.

Coastal Heart Medical Group et al. v. Commissioner – Post-trial briefing in U.S. Tax Court on issues including depreciation or deduction of medical equipment lease. Reported at T.C. Memo. 2015-84.

Boparai v. Commissioner – U.S. Tax Court trial on business expenses issues. Reported at T.C. Summary Opinion 2009-49.

Garza v. Commissioner – U.S. Tax Court trial on the issue of entitlement to innocent spouse relief. Reported at T.C. Summary Opinion 2007-29.

Schuyler v. United States – Federal District Court litigation resolved through successful motion work involving jurisdiction of third party refund claims, resulting in the first published opinion on the issue in a court within the 9th circuit after Congress amended the statutory scheme. Published at 2012-1 U.S.T.C. ¶50,268, (Dec. 19, 2011), 2011 WL 7463964.

James Daniel v. United States – Federal District Court litigation resolved through successful motion work regarding jurisdictional requirements of a refund claim. Opinion published at 113 A.F.T.R.2d (RIA) 837 (C.D. Cal. 2013); 2013 WL 7873531.

United States v. McIntyre – Federal District Court litigation resolved through successful motion work to obtain a permanent injunction. Published at 105 A.F.T.R.2d (RIA) 2693; 2010 WL 890138 and 105 A.F.T.R.2d (RIA) 1568; 2010 U.S. Dist. LEXIS 32763 (on motion for reconsideration) (C.D. Cal. 2010).

Dissinger v. United States – Summary proceeding in Federal District Court resulting in dismissal of a petition to quash IRS civil summons issued to a third party. Affirmed by the Ninth Circuit at 543 Fed.Appx. 620; 2013 U.S. App. LEXIS 21565; 2013-2 U.S. Tax Cas. (CCH) P50,570; 112 A.F.T.R.2d (RIA) 6639 (9th Cir. 2013) (designated as unpublished by 9th Cir. but citable per Fed. R. App. P. 32.1).

United States v. Mixco – Order of permanent injunction obtained in Federal District Court. Published at 112 A.F.T.R.2d (RIA) 6938; 2013 WL 6987706.

Grant v. United States – Summary proceeding in Federal District Court resulting in dismissal of a petition to quash IRS Criminal Investigation Division summons issued to a third party. Published in Westlaw at 2012 WL 71718.

United States v. Viray – Federal District Court litigation resolved through successful motion work to obtain permanent injunction. Published at 109 A.F.T.R.2d (RIA) 956; 2012 WL 759884; 2012 U.S. Dist. LEXIS 41882 (C.D. Cal. 2012).

Aljundi v. United States – Federal District Court litigation resolved through successful motion work pertaining to the jurisdiction of a refund claim. Published at 112 A.F.T.R.2d (RIA) 7297 (C.D. Cal. 2013); 2013 WL 7121190.

United States v. Benice – Federal District Court litigation involving reduction of federal tax assessments to judgment and foreclosure. Published in Westlaw at 2010 WL 3996597 and in Lexis Nexis at 2012 U.S. Dist. LEXIS 65327.

United States v. Yee – Federal District Court litigation involving reduction of federal tax assessments to judgment and foreclosure, resolved by a summary judgment motion. Published in Westlaw at 2019 WL 3485483.

United States v. Joyce – Summary proceeding in Federal District Court arising from a petition to enforce IRS summons. Published in Lexis Nexis at 2013 U.S. Dist. LEXIS 65883.

Coatney v. IRS (In re Coatney) – Appeal to Federal District Court from U.S. Bankruptcy Court decided on motion. Published in Lexis Nexis at 2011 U.S. Dist. LEXIS 96727.

United States v. Harrington – Summary proceeding in Federal District Court arising from a petition to enforce IRS summons. Published in Lexis Nexis at 2013 U.S. Dist. LEXIS 53711.

United States v. Alexander – Order of injunction regarding the sale of certain plans. Published at 107 A.F.T.R.2d (RIA) 1793; 2011 U.S. Dist. LEXIS 79742 (C.D. Cal. 2011).

United States v. Giroud – Summary proceeding in Federal District Court arising from a petition to enforce IRS summons. Published at 108 A.F.T.R.2d (RIA) 6372; 2012 U.S. Dist. LEXIS 63446 (C.D. Cal. 2012).

United States v. Koester – Summary proceeding in Federal District Court arising from a petition to enforce IRS summons. Published in Lexis Nexis at 2012 U.S. Dist. LEXIS 53102.

United States v. Kalter – Summary proceeding in Federal District Court arising from a petition to enforce IRS summons. Published in Lexis Nexis at 2011 U.S. Dist. LEXIS 142601.

United States v. Jaha – United States v. Jaha, C.D. Cal. – Summary proceeding in Federal District Court arising from a petition to enforce IRS summons. Published in Lexis Nexis at 2011 U.S. Dist. LEXIS 118520.