I keep coming back to your question and I can't help but wonder, why are you paying a lawyer $100,000 a year if you have yet to resolve your problem after six years? Maybe the answer is that you either need to redirect your lawyer's efforts or consider retaining a new one. Does your lawyer specialize in resolving l&i tax issues? If not, consider finding one that does.
Disclaimer: The answer to your question does not create an attorney-client relationship, and is for informational purposes only. You should consult your attorney for legal advice tailored to your individual circumstances. The answer is not, nor is it intended to be, legal advice.