Daniel Layton
Daniel W. Layton is a tax attorney with offices in Newport Beach and Fullerton, California, who uses his experience as an ex-IRS attorney and ex-federal prosecutor to level the playing field for his clients in Orange County and South Bay. Mr. Layton's clients can expect to be kept informed in plain terms, direct and honest communication, regular updates and availability using modern technology, prompt response to IRS letters and certified mail, and attention to their personal needs. Whether it is an IRS audit, refund claim, FTB, EDD, or CDTFA matters, liens or levies, or a criminal tax investigation, our law firm maintains the highest standards of representation. Tamar Terzian, Bankruptcy Counsel, is a native of Pasadena with 12 years dedicated bankruptcy experience.
Mr. Layton earned an LLM in Taxation from Golden Gate University following his law degree from the University of Chicago. Following his government experience, he focused his practice on complex tax controversy, representing clients in several innocent spouse cases, criminal trial, Tax Court trials, and the U.S. Court of federal claims, fighting zealously to protect his client's interest. He has also obtained notable outcomes in employment tax responsible-person (Form 4180) and dual determination cases and in offers in compromise (IRS Form 656) before the IRS Office of Appeals.
Mr. Layton is a native of California, born in Long Beach. He resides in Fullerton, California, where he and his wife raise two daughters. After leaving the public sector, he opened an Orange County tax law firm due to his desire to support local business people after seeing a need for sophisticated, smart, ethical, and cost-efficient representation in the area.
Daniel W. Layton has been recognized by his peers in the legal profession for the following honors and awards:
- Top 100 Lawyers, American Society of Legal Advocates, 2019
- Selected for Clients' Choice Award by Avvo
- 2017 Orange County Bar Association Tax Law Section Chair Service Recognition
- Received a perfect 10.0 "Superb" rating by Avvo every year in private practice
- Listed as a top attorney in Orange County in the area of Tax Law by Coast Magazine, October 2015
- Among attorneys in Tax Division who were Nominated for the Attorney General’s Award to the Department of Justice by the United States Attorney’s Office for the Central District of California
- Recognized for five years of service in the Department of Justice
- Recipient of the Internal Revenue Service’s “Bravo!” award
- Selected as a Victor McQuistion Scholar at the University of Chicago Law School
Publications
- Co-Author of The Sunshine Tax: California’s Individual Income Taxation of Non-resident Service Providers, Orange County Lawyer, April 2020 (Vol. 62 No. 4), p. 47.
- Co-Author of South Dakota V. Wayfair: From International Shoe to Interstate Sales Tax, selected for publication in the Orange County Lawyer Magazine, September 2018, Vol. 60, No. 9.
- Author of Why Stolen Identity Refund Fraud is the IRS’s Biggest Problem, and What Can Be Done About It, selected for publication in the California Journal of Tax Litigation, Q4 2014 Edition.
Newport Beach, California 92660
Fullerton, California 92835
