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Brotman Law

San Diego-based tax law firm representing individuals and businesses in IRS, FTB, EDD, and CDTFA matters -- audits, collections, appeals, tax debt resolution, criminal tax defense, ERC audit defense, and California residency disputes. Led by Sam Brotman, JD, LLM.

Their llms.txt

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# Brotman Law

> San Diego-based tax law firm representing individuals and businesses in IRS, FTB, EDD, and CDTFA matters -- audits, collections, appeals, tax debt resolution, criminal tax defense, ERC audit defense, and California residency disputes. Led by Sam Brotman, JD, LLM.

Founded in San Diego, California. Practice areas include IRS audit representation, tax debt resolution (installment agreements, offers in compromise, currently-not-collectible status), California state tax matters (FTB, CDTFA, EDD), criminal tax defense, ERC audit defense, trust fund recovery penalty defense, and multi-state residency issues. Engagements typically run as monthly flat-fee arrangements with a free 15-minute intake call.

## Core service pages

- [IRS Audit Attorney](https://sambrotman.com/irs-audit-attorney/): Representation in IRS examination, from correspondence audits to field audits and appeals.
- [IRS Collections Attorney](https://sambrotman.com/irs-collections-attorney/): Response to IRS collection notices, revenue officer contact, liens, levies, and wage garnishments.
- [Offer in Compromise Attorney](https://sambrotman.com/offer-in-compromise-attorney/): Preparation and negotiation of Form 656 offers, including RCP analysis and 433-A(OIC) financial disclosures.
- [IRS Fresh Start](https://sambrotman.com/irs-fresh-start/): Overview of streamlined installment agreements, expanded OIC, and Fresh Start Initiative programs.
- [Trust Fund Recovery Penalty](https://sambrotman.com/trust-fund-recovery-penalty/): Defense against IRS 6672 assessments on responsible parties for unpaid payroll taxes.
- [FTB Tax Attorney](https://sambrotman.com/ftb-tax-attorney/): California Franchise Tax Board disputes, audits, penalty abatement, and residency matters.
- [California Sales Tax Attorney](https://sambrotman.com/california-sales-tax-attorney/): CDTFA sales and use tax audit defense, assessments, and appeals.
- [California Payroll Tax Attorney](https://sambrotman.com/california-payroll-tax-attorney/): EDD payroll tax matters, worker classification, and assessments.
- [EDD Audit Defense](https://sambrotman.com/edd-audit-defense/): Response to EDD audit questionnaires, records requests, and worker misclassification assessments.
- [California Residency Audit Attorney](https://sambrotman.com/california-residency-audit-attorney/): Defense in FTB residency audits, domicile determinations, and multi-state disputes.
- [ERC Audit Defense](https://sambrotman.com/erc/erc-audits/): Employee Retention Credit audit representation and voluntary disclosure.
- [Criminal Tax Attorney](https://sambrotman.com/criminal-tax-attorney/): Representation in IRS Criminal Investigation Division matters, tax evasion, and fraud cases.

## Location pages

- [San Diego Tax Attorney](https://sambrotman.com/san-diego-tax-attorney/)
- [San Diego IRS Audit Defense](https://sambrotman.com/san-diego-irs-audit-defense/)

## Guides and resources

- [Guide Chapters](https://sambrotman.com/guide_chapters/):
…

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