Samuel R. Layton, Special Counsel

Attorney Samuel R. Layton focuses his practice on federal tax matters, with special emphasis on Offers in Compromise (fresh start), installment agreements, and lien and levy relief.


Sam is a 2006 graduate of Harvard Law School. At Harvard, Sam worked on the Negotiations Law Review and performed research in support of proposed legislation on highly coercive interrogation techniques. He holds a doctoral degree in political science from the Universiteit Gent in Belgium and earned his bachelor's from the University of California at Riverside, Summa Cum Laude, where he was awarded the Oliver A. Johnson Award for outstanding achievement in philosophy and the UCR Undergraduate Honors Convocation for academic scholarship. During his time in law school, Sam gained valuable government experience externing for the U.S. Attorney's Office, Department of Justice, in Boston.


Sam brings a combination of high-level private practice and government experience to Layton & Lopez Tax Attorneys, LLP, having previously worked as a litigation attorney at Payne & Fears, LLP, in Irvine and in a prestigious U.S. District Court clerkship in Texas. After he earned his Ph.D., Sam also held the position of Professor at a college in the Houston, Texas area.


Author, “Reframing European Security: Russia’s Proposal for a New European Security Architecture.” International Relations. Volume 28, Issue 1, March 2014, pp. 25-45.