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Daniel W. Layton
Former Federal tax prosecutor and former trial attorney for the IRS
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Biography
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.
Practice Areas
- Tax Law
- Business Taxes, Criminal Tax Litigation, Estate Tax Planning, Income Taxes, International Taxes, Payroll Taxes, Property Taxes, Sales Taxes, Tax Appeals, Tax Audits, Tax Planning
- White Collar Crime
- Criminal Law
- Criminal Appeals, Drug Crimes, Expungement, Fraud, Gun Crimes, Internet Crimes, Sex Crimes, Theft, Violent Crimes
- International Law
- Human Rights, Imports & Exports
Additional Practice Areas
- Tax Controversy
- FBAR, Foreign Bank Account Reporting and Offshore Voluntary Disclosure
Fees
- Credit Cards Accepted
Jurisdictions Admitted to Practice
- California
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- 9th Circuit
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- United States Court of Federal Claims
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- United States Tax Court
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Languages
- English: Spoken, Written
Professional Experience
- Owner
- DWL Tax Law
- - Current
- Partner
- Layton & Lopez Tax Attorneys, LLP
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- Assistant U.S. Attorney, Tax Division
- Department of Justice, United States Attorney's Office, Los Angeles
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- 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
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- 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.
Education
- Golden Gate University School of Law
- LL.M. (2006) | Taxation
- -
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- The University of Chicago Law School
- J.D. (2004) | Law
- -
- Honors: Victor McQuistion Scholar
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- California State University - San Diego State University
- B.A. (2000)
- Honors: Cum Laude; With Distinction
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Awards
- Top 100 Lawyers, Tax Law, California
- American Society of Legal Advocates
- A Top Tax Attorney
- Coast Magazine
- Nominee, Attorney General's Award
- Department of Justice
- 5 year Service Recognition
- Department of Justice
- Bravo!
- Internal Revenue Service
Professional Associations
- Orange County Bar Association, Tax Section
- Chair-Elect
- - Current
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- California Bar Association, Tax Section
- Member
- - Current
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- Orange County Bar Association, Tax Section
- Secretary/Treasurer
- -
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- Orange County Bar Association, Tax Section
- Chair
- -
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- Orange County Bar Association, Tax Section
- Chair-Elect
- -
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- Orange County Bar Association, Tax Section
- Secretary/Treasurer
- -
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Publications
Articles & Publications
- The Sunshine Tax: California’s Individual Income Taxation of Non-resident Service Providers
- Orange County Lawyer
- South Dakota v. Wayfair: From International Shoe to Interstate Sales Tax
- Orange County Lawyer
- Foregone Interest: Definition and Examples
- Tax Attorney OC
- Why Stolen Identity Refund Fraud is the IRS's Biggest Problem, and What Can Be Done About It
- California Journal of Tax Litigation
- IRS Statute of Limitations After an Amended Return
- Tax Attorney OC
Speaking Engagements
- 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
- Orange County Bar Association, Tax Section
- (Co-Presenter)
- Recognizing and Ethically Handling Conflicts of Interest in Various Common Tax Representation Scenarios, Newport Beach, California
- Orange County Bar Association, Tax Section
- Tax Tips for Law Firms
- Orange County Bar Association
Tax Attorney Newport Beach - Daniel W. Layton, Esq.
Legal Answers
1 Questions Answered
- Q. Tax evasion or tax avoidance?
- 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.
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