IRS and FTB Audit, Appeal, & Audit Reconsideration

Do you need an attorney for an IRS audit, protest, or appeal? Daniel W. Layton is a tax attorney who uses his ex-IRS background to help his clients get the best possible results at the audit, protest, and appeal levels of the IRS and FTB.

Daniel W. Layton's clients benefit from his experience working inside the IRS and prosecutors' offices for the better part of a decade, his top-tier law and tax training, and his experience settling and, if necessary, taking to trial, a variety of legally and factually complex tax cases in his clients' favor. In addition to making sure his clients don't pay more taxes than they should owe, Mr. Layton has convinced the IRS and FTB to drop penalties including accuracy-related penalties, fraud penalties, the return preparer penalties, and tax shelter-related penalties.

The ability to understand complex tax issues and extensive familiarity with the government’s practices and procedures is important to protect and avail you of your rights. Mr. Layton's inside-knowledge helps his clients get a fair hearing from the IRS and FTB. When the IRS or FTB auditor isn't reasonable, Mr. Layton exceptional experience favorably resolving matters at the protest and the appeal stages. He handles a variety of audit, protest, and appeal matters, including:

  • Corporate, Partnership, LLC, and Small Business Income Tax Audits and Examinations
  • Trust Fund Recovery Penalty Appeals
  • Unreported Income and Bank Deposit Reconciliation/Analysis
  • Franchise Tax Board and IRS Appeals and Protests of Proposed Tax Assessments
  • Penalty Waivers, Penalty Abatements, and Penalty Appeals
  • Employment Tax Appeals and Payroll Tax Appeals (IRS and Employment Development Department)
  • Unfiled Return and “Substitute for Return” Appeals and Protests
  • BOE (Board of Equalization) Sales & Use Tax Audits and Appeals

Do you need a tax Attorney for audit reconsideration? Tax Attorney Daniel W. Layton has successfully used audit reconsideration as a tool to reduce his clients' taxes.

Audit Reconsideration is a procedure offered by the IRS through which individuals and businesses may reduce a post-audit tax assessment by submitting previously unconsidered documentation and information. The additional documentation and information should be convincing and well-presented, and should be submitted at the time of the audit reconsideration request. This procedure is available after the audit but before the tax has been fully-paid,

The audit reconsideration process is not always the best option. It is just one of several available tools to reduce liabilities for clients who should not owe or do not have the ability to pay the taxes. Other options that could be viable, depending on the circumstances, inclue Offers in Compromise (part of the “Fresh Start” program), challenging the liabilities at the audit or administrative appeals levels, challenging the liabilities in court, Innocent Spouse Relief, or utilizing Collection Due Process procedures.

The audit reconsideration procedures are not a matter of right for taxpayers and the taxpayers don’t have rights to challenge the outcome in Tax Court as with the ordinary audit outcome, and other court remedies to challenge the underlying liability generally require full-payment of the tax. For this reason, many taxpayer who don’t wish to make the same mistake twice prefer to hire a competent and experienced tax-controversy professional to navigate the process.

Daniel W. Layton, Esq., may be reached at (951) 797-6329.