Tax Attorney Daniel W. Layton, Esq.

What Tax Attorney Daniel W. Layton, Esq. does

Tax Attorney Daniel W. Layton, Esq., operating as DWL Tax Law, is a sole-practitioner tax controversy and defense law firm headquartered in Newport Beach, California with a secondary location in Tustin. Founded in 2014 by a former IRS trial attorney and federal prosecutor, the firm represents individual taxpayers and business owners in disputes with the IRS, the California Franchise Tax Board (FTB), and the California Employment Development Department (EDD), as well as international tax compliance matters including FBAR reporting and employment/payroll tax controversies.

The firm's service offering is built around tax controversy work — audits, administrative appeals, collection defense, and litigation in venues such as the U.S. Tax Court and the California Office of Tax Appeals — supported by a track record of approximately 30 reported Tax Court opinions and over 100 resolved matters. There is no proprietary technology platform; the firm delivers traditional attorney-produced legal services, including an emerging focus on Employee Retention Credit (ERC) audit defense. No AI, automation, or specialized legal technology stack is disclosed.

The firm generates revenue through professional service fees structured as hourly rates, flat fees, or contingency arrangements, with no public rate disclosure. Distribution is referral-driven and reputation-led, anchored by the principal attorney's multi-term leadership of the OCBA Tax Section and an incoming role as Vice Chair of the LACBA Taxation Section. The customer base is distributed across individual and small-business taxpayers handling one-off matters, with no concentration in any single enterprise client.

Name

Tax Attorney Daniel W. Layton, Esq.

Legal name

Daniel Layton

Website

https://taxattorneyoc.com

Company type

Private

Founded year

2014

Operating status

Operating

Headcount range

1–10 employees

Short description

DWL Tax Law is a Newport Beach, California sole-practitioner tax controversy and defense firm representing individuals and businesses in IRS, FTB, and EDD audits and related litigation, led by a former IRS trial attorney.

Ownership category

akta.pro rank

Product category

Tax Law Services

NAICS

Legal Services (5411), Other Legal Services (54119)

SIC

Services-Legal Services (8111)

akta.pro primary industry

Dispute Resolution, Appeals & Tax Tribunals (BPAIADAK)

Keywords

• Tax controversy services
• IRS audit defense
• Criminal tax defense
• Tax court litigation
• FBAR compliance

Headquarters

HQ city

Newport Beach

HQ country

United States

HQ region

North America

Offices2 records

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales

Revenue model

1. Legal Professional Services: Revenue generated through legal representation fees for tax controversy matters including IRS audits, criminal tax defense, administrative appeals, tax court litigation, and related tax law services. Fee structure likely includes hourly rates, flat fees for specific services, or contingency arrangements depending on matter type.

Pricing tiers

Go-to-market motion1 record

Distribution channels2 records

Marketing channels4 records

Core offering

DWL Tax Law is a solo tax law practice that represents individuals and businesses before the IRS, California Franchise Tax Board (FTB), Employment Development Department (EDD), and CDTFA in audits, protests, appeals, collections, and criminal tax investigations. The firm also litigates civil and criminal tax cases in U.S. Tax Court and U.S. District Court, handles employment/payroll tax and trust fund recovery penalty matters, FBAR disclosure, innocent spouse relief, offers in compromise, and worker reclassification disputes. Services are billed via engagement-specific legal fees and delivered through direct client representation in Newport Beach and Tustin, California.

Product overview

DWL Tax Law is a law firm offering a comprehensive suite of tax legal services for individuals and businesses facing IRS, California state tax authorities, and criminal tax matters. The firm provides representation across audit defense, criminal tax defense, tax litigation in U.S. Tax Court and District Court, offers in compromise, innocent spouse relief, FBAR compliance, employment tax matters, and worker classification disputes. The practice is led by Daniel W. Layton, a former IRS trial attorney and former federal prosecutor with over 20 years of experience.

Differentiator

Problem solved

Functional benefit

Products and services

• IRS, FTB, EDD, and Sales Tax Audit, Protest, and Appeal Represents taxpayers in audits, protests, and appeals before the IRS, California Franchise Tax Board, Employment Development Department, and sales tax authorities. Intended for individuals and businesses facing federal and state tax examinations.
• Criminal Tax Defense Defense representation in criminal tax investigations and prosecutions by federal and state authorities. Intended for individuals and businesses under criminal tax investigation.
• Audit Reconsideration Procedures for requesting reconsideration of IRS audit determinations when new information becomes available. Intended for taxpayers seeking to revisit closed or unfavorable audit outcomes.
• Fresh Start: Offers in Compromise, Lien & Levy Relief IRS Fresh Start program assistance including offers in compromise to settle tax debts and relief from liens and levies. Intended for taxpayers seeking to resolve unmanageable federal tax obligations.
• Employment/Payroll Tax & Trust Fund Recovery Penalty Representation in employment tax audits and defense against Trust Fund Recovery Penalty assessments for responsible persons. Intended for businesses and individuals facing payroll tax liability and personal exposure.
• Tax Trial Attorney Litigation services in U.S. Tax Court and U.S. District Court for complex civil and criminal tax matters. Intended for taxpayers requiring courtroom representation in tax disputes.
• IRS Innocent Spouse Relief Representation in seeking relief from joint tax liability for spouses who are not responsible for the tax debt. Intended for individuals seeking separation from joint and several tax liability.
• Delinquent FBAR Submission Procedures Assistance with Streamlined Procedures for disclosing offshore foreign bank accounts and unfiled FBARs, including administrative review and litigation in Federal District Court and the Federal Court of Claims. Intended for taxpayers with offshore accounts needing disclosure or penalty defense.
• Dual Determination Representation in CDTFA and FTB personal liability determinations for sales tax and other state tax matters. Intended for individuals held personally liable for business tax obligations.
• Contractor/Employee Worker Reclassification Audits Defense against IRS and state agency audits regarding worker classification of employees versus independent contractors. Intended for businesses and individual business owners under classification audit.

Quantifiable outcome

• Over 30 reported opinions in U.S. Tax Court and U.S. District Court
• +3 more outcomes

Named customers3 records

Segments3 records

Ideal customer profiles2 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Scale indicators3 records

Recent moves5 records

Expansion highlights3 records

Broad incumbents

• Polsinelli Tax Controversy: National law firm with a growing tax controversy practice defending clients in IRS audits, Tax Court litigation, and state tax disputes. Comparable in controversy focus and former-IRS attorney bench but operates as part of a broader full-service firm.
• Greenberg Traurig Tax Practice: Large international law firm with a substantial tax controversy and litigation group handling IRS audits, criminal tax defense, and Tax Court matters. Overlaps in practice areas but is a much broader full-service firm rather than a tax-only boutique.
• BakerHostetler Tax Practice: National law firm with a sizable tax controversy practice covering IRS audits, criminal tax defense, and complex civil tax litigation. Comparable in service offering but embedded within a much larger full-service firm platform.
• McDermott Will & Emery Tax Controversy: Global law firm with a recognized tax controversy and litigation practice representing clients in IRS audits, Tax Court, and criminal tax matters. Compares in substantive work but operates at a much larger, full-service scale.
• Brownstein Hyatt Farber Schreck (Tax): National firm with a strong tax controversy group handling complex IRS and state tax disputes, including Tax Court litigation. Comparable in tax controversy expertise but operates as part of a broader full-service firm platform rather than a tax-only boutique.

Direct peers

• Caplin & Drysdale: Washington, DC-based tax controversy and litigation boutique. Directly comparable in handling complex IRS disputes, Tax Court cases, and high-net-worth tax planning for clients facing substantial tax exposure, with a former-IRS pedigree.
• Chamberlain Hrdlicka: Tax controversy and litigation firm with deep bench in IRS audit defense, Tax Court practice, and civil/criminal tax work. Matches the subject firm's tax controversy focus and trial-tested approach, with multiple offices and former IRS attorneys.
• Ivins, Phillips & Barker: Tax controversy and tax litigation boutique in DC with a strong IRS-insider roster. Compares directly on IRS audit defense, criminal tax matters, and Tax Court practice, serving a similar high-stakes client profile.
• Hochman Salkin Toscher & Perez, P.C. Boutique tax controversy firm founded by former IRS trial attorneys and DOJ Tax Division prosecutors. Directly comparable practice covering IRS audits, criminal tax defense, FBAR, and tax litigation across federal forums, with a former-insider brand identical to the subject firm's positioning.
• Kostelanetz & Fink (now KW): Long-standing tax controversy and white-collar criminal tax defense boutique. Directly comparable in handling IRS audits, Tax Court litigation, criminal tax investigations, FBAR, and civil tax controversies, with many former IRS and DOJ attorneys.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat3 records

Key risks6 records

Key highlights7 records

Customer concentration

• Xx.com/taxattorneyoc
• Facebookfacebook.com/taxattorneynewportbeach

Revenue estimate

Valuation estimate

Number of profiles

Profiles3 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Tax Attorney Daniel W. Layton, Esq.