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.
Since 2005
Since 2005
Since 2017
Since 2006
2014 - Current
DWL Tax Law
2017 - 2019
Layton & Lopez Tax Attorneys, LLP
2008 - 2014
Department of Justice, United States Attorney's Office, Los Angeles
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.
2006 - 2008
Internal Revenue Service, Office of Chief Counsel, San Jose, California
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.
2005 - 2006
LL.M. (2006) | Taxation
2001 - 2004
J.D. (2004) | Law
Honors: Victor McQuistion Scholar
2000
B.A. (2000)
Honors: Cum Laude; With Distinction
American Society of Legal Advocates
Coast Magazine
Department of Justice
Department of Justice
Internal Revenue Service
Business Taxes, Criminal Tax Litigation, Estate Tax Planning, Income Taxes, International Taxes, Payroll Taxes, Property Taxes, Sales Taxes, Tax Appeals, Tax Audits, Tax Planning
Criminal Appeals, Drug Crimes, Expungement, Fraud, Gun Crimes, Internet Crimes, Sex Crimes, Theft, Violent Crimes
Human Rights, Imports & Exports
