Daniel W. Layton

Daniel W. Layton is a former Federal tax prosecutor and trial attorney for the IRS. His practice as a tax attorney is dedicated to handling all aspects of tax controversy, including audits, collection, international tax, and criminal tax defense. Mr. Layton has extensive experience and insight from his time in the government sector, which greatly benefits his clients. As a former Federal tax prosecutor with the U.S. Department of Justice, in the Tax Division of the U.S. Attorney’s Office in Los Angeles, and a former IRS trial attorney in San Jose, he has litigated a wide variety of civil and criminal tax cases in Federal district court and in U.S. Tax Court arising from notices of deficiency, collections determinations, and innocent spouse determinations. Mr. Layton’s tax litigation and trial experience in Tax Court, U.S. District Court, and the Ninth Circuit has resulted in at least 30 reported decisions.

Golden Gate University School of Law

LL.M. (2006) | Taxation

2005 - 2006

The University of Chicago Law School

J.D. (2004) | Law

2001 - 2004

Honors: Victor McQuistion Scholar

California State University - San Diego State University

B.A. (2000)

2000

Honors: Cum Laude; With Distinction

Owner

DWL Tax Law

2014 - Current

Partner

Layton & Lopez Tax Attorneys, LLP

2017 - 2019

Assistant U.S. Attorney, Tax Division

Department of Justice, United States Attorney's Office, Los Angeles

2008 - 2014

As a former Federal prosecutor, Mr. Layton understands how the IRS conducts its investigations against individuals alleged to have committed tax evasion and tax fraud. Mr. Layton’s district court experience includes litigation of claims for refund, collections cases, IRS summons proceedings, injunctions, and criminal tax cases. Mr. Layton has successfully litigated several high profile district court cases, including a tax shelter case with over $350 million at issue and one of the first cases involving disclosure of foreign holders of domestic bank accounts. He has significant experience in the area of identity theft and tax fraud, holding the position of Stolen Identity Refund Fraud coordinator for the U.S. Attorney’s Office.

General Attorney

Internal Revenue Service, Office of Chief Counsel, San Jose, California

2006 - 2008

As a trial attorney for the IRS, Mr. Layton tried civil tax cases appealed to the U.S. Tax Court, including fraud and innocent spouse cases. Mr. Layton also provided training to revenue officers and revenue agents in San Jose field offices and in the Fresno Service Center, advised a specialized group of revenue agents assigned to tax shelters, and reviewed the IRS’s proposed assertions of penalties, including Foreign Bank Account (FBAR) penalties for undisclosed offshore accounts and civil fraud penalties.

The Sunshine Tax: California’s Individual Income Taxation of Non-resident Service Providers

Orange County Lawyer

April, 2020

South Dakota v. Wayfair: From International Shoe to Interstate Sales Tax

Orange County Lawyer

September, 2018

Foregone Interest: Definition and Examples

Tax Attorney OC

2014

Why Stolen Identity Refund Fraud is the IRS's Biggest Problem, and What Can Be Done About It

California Journal of Tax Litigation

2014

IRS Statute of Limitations After an Amended Return

Tax Attorney OC

2013

CDTFA One Year Later and the Effects of the Supreme Court’s Wayfair Opinion on California Sales and Use Tax, Tax Law Section Meeting, Newport Beach, CA

August 16, 2018

Orange County Bar Association, Tax Section

(Co-Presenter)

Recognizing and Ethically Handling Conflicts of Interest in Various Common Tax Representation Scenarios, Newport Beach, California

May 11, 2017

Orange County Bar Association, Tax Section

Tax Tips for Law Firms

June 18, 2016

Orange County Bar Association

Top 100 Lawyers, Tax Law, California

American Society of Legal Advocates

2019

A Top Tax Attorney

Coast Magazine

2015

Nominee, Attorney General's Award

Department of Justice

2013

5 year Service Recognition

Department of Justice

2013

Bravo!

Internal Revenue Service

Orange County Bar Association, Tax Section

Chair-Elect

2019 - Current

California Bar Association, Tax Section

Member

2006 - Current

Orange County Bar Association, Tax Section

Secretary/Treasurer

2018 - 2019

Orange County Bar Association, Tax Section

Chair

2016 - 2016

Orange County Bar Association, Tax Section

Chair-Elect

2015 - 2015

California

Since 2005

9th Circuit

Since 2005

United States Court of Federal Claims

Since 2017

United States Tax Court

Since 2006

• Credit Cards Accepted

• Tax Controversy
• FBAR, Foreign Bank Account Reporting and Offshore Voluntary Disclosure

Q. Tax evasion or tax avoidance?

March 31, 2021

A: It isn't possible to answer your question based on the limited information provided and, because of the sensitive nature, I would recommend having a confidential consultation with an attorney subject to attorney-client privilege. When something is done wrong on your tax return, it not lawful tax avoidance - it is taxes due. It can be considered tax evasion depending on what you knew and when you knew it (and then willful blindness can also come into play). I recommend consulting with another attorney, especially since your question suggests a lack of comfort.