Delia Law: Federal Tax Attorney for San Diego

Tax issues can quickly become complex, and even small mistakes in how you respond to the IRS can lead to serious financial or legal consequences. A tax attorney understands how tax laws work — not just what’s written on the forms, but how the IRS interprets those laws, how audits unfold, and what strategies are most effective in resolving disputes. Unlike CPAs or tax preparers, attorneys can represent you in court, negotiate directly with the IRS on legal grounds, and provide privileged advice that remains confidential. They also know when to push back and when to negotiate, which can make a significant difference in the outcome of your case. Trying to handle things yourself often means learning as you go while under pressure — and that’s a risky place to be when your wages, home, or freedom could be on the line. A tax attorney helps you avoid escalation, reduce liability where possible, and resolve the issue in the most efficient and legally sound way.

The cost of a tax attorney varies depending on the complexity of your case, the level of experience of the attorney, and the type of service needed. Simple cases, like negotiating a payment plan, may be billed at a flat rate, while more complex matters — such as audits, appeals, or criminal investigations — may require hourly billing. Rates can range significantly. Some situations may allow for payment plans. This all can be discussed during an initial consultation. It is worth mentioning that while the upfront cost may seem high, the tax debt and penalties that can get reduced or eliminated can make it a very worthwhile investment. Not only that, but it can reduce the headache and stress to you from aggressive collection actions by the IRS, and prevents costly legal consequences. A qualified tax attorney can uncover solutions or defenses you may not know exist, making the cost not just justifiable but potentially much less than what you’d lose trying to resolve things alone.

For your initial consultation with a tax attorney, it’s best to come prepared with any documentation that helps explain your situation. This includes any recent IRS or state tax notices you’ve received, prior-year tax returns (ideally the last three to six years), W-2s, 1099s, and documentation of income or expenses that may be relevant to the issue at hand. If your case involves an audit, bring any correspondence or requests from the IRS. If you’re dealing with unfiled returns, try to gather bank records, pay stubs, or financial summaries that can help reconstruct income. For those seeking a payment plan or financial relief, documents showing your monthly income, expenses, assets, and debts are essential. If you’re unsure what’s relevant, bring more rather than less — the attorney will help filter out what’s important. Being organized at this stage not only speeds up your case but allows the attorney to give a more accurate assessment of your options.

Yes, the IRS offers several programs that may reduce or even forgive tax debt, depending on your financial situation. One of the most well-known options is the Offer in Compromise (OIC), where the IRS agrees to settle your tax debt for less than the full amount owed. This program is available only to those who meet strict eligibility criteria — typically people who demonstrate they cannot reasonably pay the full amount now or in the foreseeable future. Another option is Currently Not Collectible (CNC) status, which temporarily halts collection efforts if you’re in financial hardship. Penalty abatement is another tool that may reduce the total balance owed. In rare cases, tax debt can be discharged through bankruptcy, but that comes with its own set of rules and consequences. A tax attorney can assess which programs you qualify for, help you apply, and make sure your financial documentation is presented in a way that improves your chances of success.

An IRS audit is a formal review of your financial records and tax filings to verify accuracy. You may be selected randomly, due to inconsistencies in your return, or because your numbers don’t match up with data the IRS has from third parties (like employers or banks). There are several types of audits: correspondence audits (by mail), office audits (where you’re asked to appear), and field audits (where an agent visits your home or business). During the process, the IRS may request bank statements, receipts, invoices, or anything that supports your reported income and deductions. If the IRS finds errors, it may propose changes, assess additional taxes, or apply penalties. In serious cases, it may open the door to a criminal investigation. Having a tax attorney involved early in the process can help you respond appropriately, avoid escalation, and protect your financial and legal interests. Preparing well and being honest — without volunteering unnecessary information — is usually the safest course.

Having unfiled tax returns is more common than most people realize, but it’s not something to ignore. The IRS may file a return for you — called a Substitute for Return — based only on information they have from third parties, which often results in a higher tax bill. If you owe money, interest and penalties continue to grow. Worse, the IRS may initiate collection actions like wage garnishment, tax liens, or bank levies. Tax professionals help by first obtaining your tax records from the IRS, then preparing and filing all past-due returns correctly and completely. Depending on your situation, they may also pursue penalty abatement or negotiate a settlement, such as an Offer in Compromise or installment agreement. In some cases, they may even uncover that you’re owed refunds (which are lost if returns are more than three years late). A tax attorney adds protection by handling communication with the IRS and advising on how to prevent criminal charges in complex or high-risk situations. The sooner you act, the more options you’ll have.

Owing substantial back taxes can feel overwhelming, but it’s a situation that a tax attorney is equipped to handle. If you ignore the debt, the IRS may impose penalties, interest, or even start collection actions like wage garnishment, tax liens, or levies on your bank account or property. However, working with a tax attorney gives you access to options and protections that most individuals aren’t aware of or don’t know how to pursue on their own. A good attorney will evaluate your financial situation and determine the most strategic way to reduce the total owed or make repayment manageable. This could include negotiating an Offer in Compromise (settling for less than the full amount), applying for Currently Not Collectible status (which delays enforcement if you’re unable to pay), or setting up an installment agreement that fits your cash flow. They may also challenge penalties and interest or request abatement. Having professional representation increases the chances that the IRS will work with you — and often prevents aggressive collection tactics while your case is being reviewed.

An IRS tax lien is a public legal claim against your property due to unpaid tax debt. It doesn’t mean the IRS is taking your assets immediately, but it does give them a priority interest in your property, including your home, vehicles, or business assets. It also appears on your credit report and can make it harder to sell or refinance real estate, qualify for loans, or conduct other financial transactions. If you’ve received a Notice of Federal Tax Lien, it’s important not to ignore it. Depending on your situation, a tax attorney may be able to help by negotiating a resolution with the IRS that results in the lien being released, withdrawn, or subordinated. These options become available when you enter a formal payment agreement, qualify for an Offer in Compromise, or demonstrate financial hardship. In some cases, liens can be challenged if they were filed in error. The key is to act quickly — the longer the lien stays in place, the more damage it can do to your financial standing.

Yes, the IRS has the legal authority to seize your home, but it is considered a last resort and doesn’t happen without warning. Before seizing a primary residence, the IRS must go through a formal process, including sending multiple notices, obtaining approval from a court, and giving you a chance to resolve the debt. If you’re receiving collection letters or a Notice of Intent to Levy, it’s a sign that the IRS is escalating. While home seizures are rare, they do occur — particularly in cases where the taxpayer owes a large amount and has ignored all attempts at resolution. If you’re in this situation, working with a tax attorney is critical. They can intervene to negotiate a payment plan, challenge the validity of the tax debt, or apply for hardship status that halts collection actions. In many cases, simply showing that you’re actively trying to resolve the issue is enough to stop the IRS from taking further action.

The time it takes to resolve a tax issue depends on several factors: the complexity of your case, the type of resolution you’re seeking, how quickly you provide documentation, and how responsive the IRS is. Simple matters like setting up an installment agreement or responding to a straightforward notice may be resolved in a matter of weeks. More complicated issues — such as Offers in Compromise, audits, or appeals — often take several months or even longer. A tax attorney helps keep the process on track by submitting complete documentation, anticipating issues before they arise, and handling all communication with the IRS. They also know how to escalate a case when needed or request status updates if things stall. While they can’t control every delay, having legal representation typically results in a faster, more organized resolution process with fewer surprises or setbacks.

In most cases, the IRS has three years from the date a return is filed to audit it. That’s the standard statute of limitations. However, there are exceptions. If you underreport your income by 25% or more, the statute extends to six years. If you never file a return, or if fraud is suspected, there’s no time limit — the IRS can audit you at any time. The clock starts when the return is filed, not when the tax year ends, so late-filed returns give the IRS more time. It’s also worth noting that if you amend a return or voluntarily extend the statute as part of an audit, the timeline may reset or be extended. While many taxpayers assume they’re in the clear after three years, that’s not always the case — and the IRS has been known to act close to the deadline. A tax attorney can review your filing history and let you know what windows are still open and how best to protect yourself.

We assist clients nationwide with federal tax issues involving the IRS. Because these matters fall under federal law, we’re able to represent individuals and businesses in all 50 states, regardless of where they live or work. That includes help with audits, unfiled returns, back taxes, wage garnishments, tax liens, levies, and other IRS-related problems. Our communication with the IRS is handled directly, and most cases can be resolved remotely, without requiring in-person meetings. So whether you’re in San Diego or anywhere else in the country, we’re fully equipped to guide you through the federal tax resolution process.