He received money from sale of home to be put into an account and was to negotiate a settlement with IRS. He did not contact IRS and spent money.
I'm sorry that happened to you.
First, file a grievance with the State Bar - here's a link.
You may also have a claim for malpractice and breach of fiduciary duty. Contact a lawyer in your area for help in making those claims. Contact your local bar association or chamber of commerce for a referral to someone you can trust.