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Daniel Wilbur Layton

Tax Attorney at Newport Beach, CA

5.0   22 reviews
  • Licensed for 17 years
    State CA
    Acquired 2005
    Status
    Active No misconduct found

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

About Daniel

Learn Daniel’s areas of practice.

An ex-Federal tax prosecutor and ex-IRS trial attorney, Daniel W. Layton's 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 brings 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.

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.

Mr. Layton also has exceptional familiarity with the IRS's practices and procedures due to his tenure as an attorney for the IRS, in the IRS Office of Chief Counsel's field office in Silicon Valley. There, Mr. Layton 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.

Mr. Layton is a graduate of the University of Chicago Law School, where he was a Victor McQuistion Scholar. He earned his Master of Tax Laws from Golden Gate University in San Francisco and his undergraduate degree from San Diego State University.

Daniel W. Layton is a Southern California native.  When he isn't wearing a suit, he can usually be found training for triathlons and mud-runs, rooting for the LA Galaxy, or coaching one of his kids' soccer teams.

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Reviews

5.0 / 5.0
  22 customer reviews
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Posted by anonymous | September 14, 2021
This review is from a person who hired this attorney.
| Hired Attorney
Client
Daniel is an expert in Innocent Spouse Claims and is very discreet and professional.
Posted by DL | August 7, 2021
This review is from a person who hired this attorney.
| Hired Attorney
Professional, Competent, Efficient and experienced.
Working with Daniel Layton was beyond positive. He immediately assessed my situation and went to work on a very complicated situation. After years of hitting dead ends, Mr. Layton was able to come to a positive solution in a few months. He is competent, professional efficient and experienced. Initially I thought I was unable to afford a lawyer but his fees are beyond fair. I would highly recommend Daniel Layton. Because of his expertise and willingness to help me, I have my life back again.
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Posted by Michelle | August 5, 2021
This review is from a person who hired this attorney.
| Hired Attorney
Best Tax Attorney in SoCal
Daniel is an exceptional Tax Attorney with unparalleled knowledge, having served as a former IRS trial attorney, and ex-federal prosecutor. Daniel is extremely articulate, honest, accessible, and yields positive results for his clients. He bills fairly, and accurately. Daniel is by far, the best tax attorney in Southern California.
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Posted by Dr. Evelyn | July 20, 2021
This review is from a person who hired this attorney.
| Hired Attorney
Best of the Best
I found Daniel when I moved to California after a divorce and was having a hard time dealing with the taxes owed because of my ex-husband. I didn't understand anything. I found him on google and it was like a gift from heaven. I was desperate. Daniel immediately made me feel comfortable and explained everything to me. It was a long process but he got me innocent spouse relief and the tax liens released. I trusted in him 100% and still. I have worked with other attorneys on tax issues and none of them compared to Daniel.
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Posted by Margaret | July 9, 2021
This review is from a person who hired this attorney.
| Hired Attorney
A lifeline in a very stressful time in my life.
I contacted Daniel after I received a letter from the IRS that I was being audited. I was feeling very lost and overwhelmed with the prospect of an audit, the number of items the IRS was requesting and the short time frame to respond. Even though I had "audit insurance" from the business where I had my taxes prepared, I felt uneasy about their proposed approach and felt I needed a second opinion regarding my situation. I was impressed with Daniel's credentials, education and experience and contacted Daniel's office and was able to book a consult with him the next day. Daniel reviewed my audit letter, my documents and explained to me in detail the issues with my returns and what the IRS was questioning. He put together a detailed response addressing the IRS' concerns and an index of the documents that addressed their concerns. Daniel kept me informed throughout the proces and his billing was extremely reasonable. My tax issue was favorably resolved thanks to Daniel.
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Posted by Lisa | April 13, 2021
This review is from a person who hired this attorney.
| Hired Attorney
Definitely Recommend
Very knowledgeable and helpful. Solved the problem efficiently and kept me well informed throughout the process which relieved a great deal of stress.
Posted by Dan | January 1, 2021
This review is from a person who hired this attorney.
| Hired Attorney
Hiring Daniel Layton was an Excellent Decision
Most everyone had several firsts during the Covid year of 2020. At the top of our first time list was the need to hire a tax attorney to help us through multiple issues with a past tax year. Daniel Layton provided us with excellent guidance, organization, explanation, and representation throughout the entire process of dealing with the IRS. We know as a fact that hiring Daniel prevented a disaster if we had tried to deal directly with the IRS on our own. We can also say with confidence that there is not another tax attorney with Daniel's unique combination of detailed tax law knowledge, personal empathy, and hard work. This combination produced what we considered to be a very favorable outcome. One that would certainly not have happened without Daniel. If you find yourself in the situation of needing to hire a tax attorney, we enthusiastically recommend Daniel Layton.
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Posted by anonymous | August 3, 2020
This review is from a person who hired this attorney.
| Hired Attorney
Amazing
Daniel was superb. He is experienced, intelligent, caring, and gets the job done. I have had several attorneys over the past few years and Daniel is the only one I had complete confidence in. I am so appreciative of the work he did for me and highly recommend him.
Posted by Glenn | July 13, 2020
This review is from a potential client who consulted with this attorney.
| Consulted Attorney
Kind, concerned, and experienced
Mr Layton was highly recommended. I felt more comfortable knowing he had first hand knowledge from working at the IRS. Not only that, but Mr Layton is genuinely kind and concerned with helping you. Lastly, and unusually, his billing was very reasonable for his excellent advice.
Posted by Jeff | June 4, 2020
This review is from a potential client who consulted with this attorney.
| Consulted Attorney
Impressed - Time well spent - Thanks !
Several taxation concerns about the planned future sale of my house had been on my mind for months but after finding Atty. Layton through Findlaw, he quickly returned contact, and arranged a short consultation that was more helpful and responsive than most of the previous inquiries I had made elsewhere. He asked several important questions, gave me some insightful suggestions that changed the direction of my planning and left me content that I was on a path to resolution. His manner and attention impressed me, despite that my needs did not involve litigation. Thank you, Atty. Layton !
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Posted by anonymous | January 29, 2020
This review is from a potential client who consulted with this attorney.
| Consulted Attorney
anonymous
I consulted with Mr. Layton regarding my inquiry with matters related to 18 U.S. Code § 1001. He proved to be not only genuinely concerned and thoughtful with regards to my situation, but very knowledgeable as well. The information he provided to me was invaluable, for sure. I would strongly advise consulting with him should the need arise.
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Posted by Derek | August 26, 2019
This review is from a person who hired this attorney.
| Hired Attorney
Excellent, Bright Tax attorney
My wife and I hired Daniel after fighting with the IRS for over two years. He took the case over from another firm we hired who failed to resolve the matter. Daniel settled the matter within just a few days. And he was able to get the IRS to return 10,000 we had previously paid to the IRS to settle the case. He is quite simply amazing!!!
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Posted by anonymous | February 3, 2019
This review is from a person who hired this attorney.
| Hired Attorney
Suberb Attorney
I hired Mr. Layton to help me out of a terrible tax problem due to my husband. I was so nervous and scared on our first meeting. He was so professional and understanding. Daniel Layton explained how the process of filing an Innocent Spouse claim worked. It took some time but I won my case. I can’t thank him enough !!
Posted by anonymous | June 4, 2018
This review is from a person who hired this attorney.
| Hired Attorney
Trustworthy, kind, meticulous and very sharp
I would trust him with my life (tax-wise) Daniel is... 1. Meticulous. I talked to several other attorneys before I landed in his office (and hired him). They assessed within a few minutes, while he took much longer...not because he's slow--he's very sharp and intelligent, but because he is insanely careful. While that may seem expensive in the short run, I personally prefer a careful, rather than sloppy attorney. My peace of mind and financial future is at stake: and I wanted someone to give my care it deserves. Even after I hired him, he continued to be careful and meticulous. Ultimately, it's my life on the line. 2.Fair and trustworthy. The other reviewers said that Daniel's reasonable with his fees (in my case, they were generous, not just fair). 3. Kind. Daniel and his paralegals are compassionate. I was a sobbing mess from the time I first called his office, then when I walked into his office, and even after he took me on. Neither he nor his paralegals made me feel lousy, or stupid for making those mistakes. 4. He's very sharp. He was able to respond flexibly as our circumstances changed. Every other review raved about how he's ethical, smart, and kind, and I've had the same experience!
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Posted by Mathew | May 21, 2018
This review is from a person who hired this attorney.
| Hired Attorney
The Miracle Man
Stunned by my tax audit for 2009-2011 and shocked by the incompetence of the accountant/enrolled agent recommended by my tax software company which led to the IRS seizing all my incomein 2015, I scrambled to find an attorney to protect my interests. I reviewed the experience of 4 attorney's and 3 accounts before seeking a consultation. Daniel's strong academic background along with his extensive work for the IRS, in one of it's most difficult divisions, was a part of why I selected him. When we met, his ability to listen and understand made it easy my choice easy. Additionally he is extremely kind. From May of 2015 to July 2015 read every IRS regulation regarding my case. While i was reading Daniel put together the "Dream Team" an incredible accountant who went through every recorded transaction, a retired IRS Supervisor of 34 years who has been on speaking tour, and an IRS agent from the IRS's Special Division "Taxpayer Advocate". In 1 week he filed all the necessary paperwork to stop the IRS seizure of income, and by mid July 2018 he began the entire reconstruction of those 3 tax years. Rather than making an offer in compromise he was able to prove 100% that i had not "under reported" my income and thus clearing me from the IRS's special list of people they audit on a more regular basis. More importantly i had been doing my own taxes for 35 years but got into a complex situation because I had started a new company and thought i had the time to manage the new business and do my taxes. I since have learned although I had a lot of experience I needed to have tax experts in my corner. As a physician providing services to our community, I can't thank Daniel and our "Dream Team" enough for the simple reason that he helped protect me now and when I retire so I can continue to do my work for you and our community of loved ones, family and friends. Daniel in essence gave me, and my family, my life back. The reimbursement i paid to Daniel and his team were at exteremly reasonable rates and quite honestly Daniel was very sensitive to keep his rates low and always made sure his time was spent to reduce my tax consequence while being in full compliance with the law. I, in my practice of medicine, have come accross some of the highest and most respected and ethical women and men in the field. None of them exceed those qualties Daniel has and it appears has practiced his entire life. I must recommend him with the highest honors and respect I can give him. He is a great person who with humility and integrity saved my life!
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Posted by Daniel | March 22, 2016
This review is from a person who hired this attorney.
| Hired Attorney
Awesome and Legit!
Daniel Layton is a very knowledgeable attorney and straight forward character. Liked how he is handling my case with dealing with incompetence prepares from the past. All around you cannot go wrong with Daniel Layton.
Posted by Lily | December 4, 2015
This review is from a person who hired this attorney.
| Hired Attorney
Thank you, Daniel!
Daniel helped me after I was served with a notice of a federal tax lien. I hired Daniel to be my attorney and to represent our company before the IRS. Daniel represented us and handled all of our communications with the IRS. He took the details of my case, contacted the IRS, and addressed the tax lien filing. I felt very comfortable working with Daniel. He is a friendly and nice man with his clients. He was very knowledgeable about what I should expect in my case and gave me good recommendations on how to proceed.
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Posted by Peter | September 24, 2015
This review is from a person who hired this attorney.
| Hired Attorney
Pays attention to communicating with client promptly
I am in-house counsel for a property management company. The IRS sent us on a tax claim matter. We had never used Mr. Layton before, but decided to give his practice a try. Dealing with the IRS never a pleasant experience, but Mr. Layton did do a very competent job. What I liked the most about working with him is his level of communication. As in-house counsel, I have to deal often with outside counsel. Some are not so good about communicating the status of the case or what the strategy should be in light of new events. Mr. Layton, however, was exceptional, as I found him to be quite proactive and conscientious about keeping the client up to date. Because of his high level of attentive communication, I did not have to worry that my case was being handled in a competent manner. I would definitely use him again, if another tax matter arose.
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Posted by Joe | May 13, 2015
A Credit to His Profession
Daniel Layton is to be applauded for his timeliness, knowledge, capability, and work ethic as he assisted us in the final stages of an IRA tax audit. This trustworthy, hard working, capable attorney is a rare find! We are grateful for his part in bringing about a far more just and equitable outcome.
Posted by Ed | March 12, 2015
Highly Recommended Tax Lawyer
The 2014 Tax Return is a very stressful for me but with the expertise and guidance of Mr. Dan Layton, I was able to unload the heavy burden. Personally, I found Mr. Layton as honest, trustworthy and has excellent customer service meaning, Mr. Layton's personal attachment to his client. Highly recommended to people with Tax Issues.
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Contact for Details

Resume

AVVO RATING 10.0 (Superb)

Work Experience

  • Owner
  • Tax Attorney OC
  • 2014 - Present
  • Partner
  • Layton & Lopez Tax Attorneys, LLP
  • 2017 - 2019
  • Assistant U.S. Attorney, Tax Division
  • United States Attorney's Office, Central District Of California
  • 2008 - 2014
  • General Trial Attorney
  • Office Of Chief Counsel, Internal Revenue Service
  • 2006 - 2008
  • Extern, Criminal Division, Major Frauds Section
  • United States Attorney's Office San Diego
  • 2002 - 2002
View all work experience

Education

  • Golden Gate University School of Law
  • LL.M - Master of Laws
  • 2006
  • University of Chicago Law School
  • Juris Doctor
  • 2004
  • San Diego State University
  • BA - Bachelor of Arts
  • 2000

Legal Cases

  • Wilson v. Commissioner, T.C. Memo 2010-134 (Aff'd, 705 F.3d 980, (9th Cir. 2013))
  • Favorable to taxpayer. Affirmed by 9th Circuit.
  • United States v. JPMorgan Chase Bank NA, 2014-2 USTC ¶50,411
  • Victory
  • Dissinger v. United States, D.C. no. 11-Cv-4631. Affirmed by 9th Cir. at 112 A.F.T.R.2d (RIA) 6639 (2013).
  • Dismissal favorable to client. Affirmed by 9th Circuit.
View all legal cases

Associations

  • Orange County Bar Association, Tax Law Section
  • Treasurer
  • 2021 - Present
  • State Bar of California, Taxation Section
  • Member
  • 2005 - Present
  • Orange County Bar Association, Tax Law Section
  • Chair
  • 2020 - 2020
  • Orange County Bar Association
  • Chair-Elect - Tax Law Section
  • 2019 - 2019
  • Orange County Bar Association, Tax Law Section
  • Secretary/Treasurer
  • 2018 - 2019
  • Orange County Bar Association, Tax Law Section
  • Chair
  • 2016 - 2016
  • Orange County Bar Association, Tax Law Section
  • Chair Elect
  • 2015 - 2015
  • Orange County Bar Association, Tax Law Section
  • Secretary/Treasurer
  • 2014 - 2014
  • Los Angeles County Bar Association
  • Member
  • 2008 - 2009
View all associations

Languages Spoken

  • English

Honors and Awards

  • Top 100 Lawyers
  • American Society of Legal Advocates
  • 2019
  • A Top Tax Attorney
  • Coast Magazine
  • 2015
  • Attorney General's Award, Nominee
  • United States Department of Justice
  • 2013
  • 5-Year Service Recognition
  • United States Department of Justice
  • 2013
  • Bravo
  • Internal Revenue Service
  • 2008
  • McQuistion Scholar
  • University of Chicago Law School
  • 2001
  • Distinction
  • San Diego State University
  • 2000
View all awards

Speaking Engagements

  • Orange County Bar Association, Tax Law Section
  • The Duty of Loyalty: Ethical Dilemmas Arising from Dual Identities
  • 2021
  • Orange County Bar Association, Tax Law Section
  • The 2020 FBAR Litigation Update
  • 2020
  • Tax Law Section Meeting
  • CDTFA One Year Later and the Effects of the Supreme Court’s Wayfair Opinion on California Sales and Use Tax
  • 2018
  • Tax Law Section Meeting
  • Recognizing and Ethically Handling Conflicts of Interest in Various Common Tax Representation Scenarios
  • 2017
  • California Solo and Small Firm Summit
  • Tax Tips For Law Firms
  • 2016
  • State Bar of California, CLE Webinar
  • Ethical Issues in Tax Controversy and Litigation
  • 2015
  • State Bar of California
  • Identity Theft and Your Tax Return
  • 2014
  • Orange County Bar Association, Tax Law Section
  • Tax Implications of Labor and Employment Settlements and Attorney’s Fees Awards
  • 2014
  • Annual Meeting of the California Tax Bar and California Policy Conference
  • Criminal Tax Procedure (Panelist)
  • 2014
  • Guest Speaker, Course in Federal Tax Procedure
  • Criminal Tax Fraud
  • 2013
  • Tax Career Panel
  • Guest Speaker/Panelist Careers in Tax
  • 2010
  • Fresno Campus Revenue Agent Continuing Education Training
  • Tax Fraud Referrals and Civil Case Development
  • 2008
  • Revenue Officer Continuing Education Training
  • I.R.S. Summonses
  • 2007
  • Fresno Campus IRS Revenue Officer Continuing Education
  • Suits Against Revenue Officers
  • 2006
View all speaking engagements

Attorney endorsements

Received (5)
Given (15)
Endorse Daniel
Tax Attorney | Jun 06
Relationship: Fellow lawyer in community
"I've known Mr. Layton for over 20 years. He is very bright and honorable. I would recommend him to anyone in need of a tax lawyer."
Tax Attorney | Oct 13
Relationship: Fellow lawyer in community
"Dan is a very knowledgeable and intelligent attorney in the field of tax controversy. If there is a possible solution or resolution of a tax case, he will find it. I recommend him to anyone looking for an attorney who knows the law and truly cares about protecting the rights of his client. I endorse this lawyer."
Tax Attorney | Sep 16
Relationship: Fellow lawyer in community
"I was very impressed by Daniel Layton's presentation during CA CLE conference. He is very knowledgeable and experienced lawyer in the area of tax controversy. I wholeheartedly recommend him to anyone looking for a lawyer who knows the law and truly cares about protecting the rights of his clients and getting them the most favorable result possible."
Tax Attorney | Sep 04
Relationship: Worked together on matter
"Mr. Layton is a highly skilled tax attorney whose courtroom skills are matched only by his desire to obtain the best results possible. Having directly worked with Mr. Layton, I would highly recommend Mr. Layton as an attorney."
Tax Attorney | Sep 02
Relationship: Opposing Counsel on matter
"This person is a talented tax attorney."