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Martin Joel Martelle

Martin Joel Martelle

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About Me

I am an Attorney with 35 years experience.  I represent clients with IRS Tax Problems throughout the United States.  My office has represented literally thousands of clients with Tax Problems.


We assist clients in Offers in Compromise (OIC), Levy Release, Tax Court, Audits and other IRS tax issues.


Practice Areas

Licensed since 1977

  1. Tax: 100%
    38 years, 3 thousand cases



Hourly ($275/hour), Fixed (Always)

Payment Types:

Cash, Check, Credit Card

Attorney Endorsements

1 total 

  • Joseph Mark Wager Jr.

    Marty is the utmost authority on tax resolution in our area. He handles the most complex and complicated tax controversy cases. His experience and expertise is unmatched and he will get you the best resolution under law at a fair price. I would not hesitate to recommend his services to my friends and family.


    Joseph Wager Litigation Attorney
    Relationship: Worked for lawyer

Contact Info

Martelle Bratton and Associates

873 E. State St
Eagle, ID, 83616



IDAuthorized to practice law198408/12/2015
CANot eligible to practice law (Not Entitled)197705/25/2015

Professional Misconduct

We have not found any instances of professional misconduct for this lawyer.

Avvo Contributions

Legal Answers


Award NameGrantorDate Granted
CLE PRESENTERTexas Bar Foundation2009

Work Experience

TitleCompany NameDuration
Managing PartnerMartelle Bratton and Associates1978 - Present


Association NamePosition NameDuration
Idaho State Bar AssociationN/A1984 - Present

Legal Cases

Case NameOutcome
Kling vs. Internal Revenue ServiceSettled totally in taxpayers favor before trial

See all Legal Cases 


Publication NameTitleDate
A manual on how to represent clients before the IRSRepresenting Clients Before the IRS2003


School NameMajorDegreeGraduated
California St Univ SonomaN/AundergraduateN/A
John F Kennedy Univ SOLN/AlawN/A

Speaking Engagements

Conference NameTitleDate
Representing Clients before the IRSIRS Tax Problem Resolution2005