The RegistryLos Angeles · California

Tax Lawyers in Los Angeles, California

Counsel for the IRS and the FTB: audits, liens, and negotiated resolutions. In Los Angeles, that work runs through Los Angeles County's courts. This directory presents tax records from official State Bar of California data in neutral order.

Los Angeles County Superior Court is the largest unified trial court in the United States, with dozens of courthouses spread across the county and dedicated personal injury, complex civil, family, and probate operations. For tax cases, venue ordinarily lies with the Los Angeles County Superior Court: Stanley Mosk Courthouse, downtown · which is why counsel who appear there regularly read the local calendar better than any brochure.

The law also keeps time: the IRS generally has three years from filing to assess additional tax; the FTB has four (Cal. Rev. & Tax. Code § 19057) under 26 U.S.C. § 6501. Substantial omissions double the federal window to six years (26 U.S.C. § 6501(e)); no return or fraud means no limit. A Tax Court petition must follow a notice of deficiency within 90 days (26 U.S.C. § 6213). The plaque below carries the citation; the roster and questions that follow carry the rest.

This page is the Los Angeles chapter of the registry's statewide record · Tax Lawyers in California collects every county and city.

The clock & the craft

Statute of limitations

The IRS generally has three years from filing to assess additional tax; the FTB has four (Cal. Rev. & Tax. Code § 19057).

26 U.S.C. § 6501

Substantial omissions double the federal window to six years (26 U.S.C. § 6501(e)); no return or fraud means no limit. A Tax Court petition must follow a notice of deficiency within 90 days (26 U.S.C. § 6213).

Reading the roster in Los Angeles

Tax controversy is a paper-and-deadline practice: bring every notice, with dates, to a first consultation, because appeal windows (90 days for Tax Court, 60 for an FTB protest) drive everything. Look for attorneys who practice before the IRS, FTB, EDD, and CDTFA regularly, ask whether your matter is an audit defense, a collection resolution, or litigation, and confirm who (attorney, CPA, or enrolled agent) will handle each stage. Attorney-client privilege is a genuine differentiator when fraud exposure is possible.

Tax · Los Angeles County roster

Thomas F. Ogden

Tax · Monterey Park

Bar #232678 · Admitted 2004

Official record

Alec N. Ohanian

Tax · Glendale

Bar #334015 · Admitted 2021

Official record

Alyssa A. Ohanian

Business Law · Santa Monica

Bar #301696 · Admitted 2014

Official record

Marshall L. Olney

Business Law · los angeles

Bar #343717 · Admitted 2022

Official record

Michelle S. Or

Tax · Encino

Bar #173858 · Admitted 1994

Official record

Kasee E. Ortega

Business Law · Burbank

Bar #323908 · Admitted 2018

Official record

Luis D. Osollo

Business Law · Arcadia

Bar #236008 · Admitted 2005

Official record

David Ostrove

Tax · Los Angeles

Bar #30229 · Admitted 1960

Official record

Maria S. Otero

Business Law · Los Angeles

Bar #291770 · Admitted 2013

Official record

Tax matters in Los Angeles

The matters this field covers, as Californians search for them. Each attorney's own profile states which of these they take.

  • IRS and FTB audits
  • tax debt and installment agreements
  • offers in compromise
  • unfiled tax returns
  • payroll tax problems
  • sales tax (CDTFA) audits
  • tax liens and levies
  • innocent spouse relief
  • tax court litigation
  • cryptocurrency and foreign account reporting

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Legal information, not legal advice · The AI reception identifies itself

Tax questions, cited

How far back can the IRS or the California FTB audit me?

The IRS generally has three years from the return's filing to assess more tax (26 U.S.C. § 6501), extended to six years when income is understated by more than 25% (§ 6501(e)) and unlimited for fraud or unfiled returns. The California Franchise Tax Board has four years (Cal. Rev. & Tax. Code § 19057), and California has no collection-barring statute comparable to the IRS's ten-year rule until 20 years after assessment (§ 19255).

What can I do if I cannot pay my tax debt?

Both agencies offer structured resolutions: installment agreements (26 U.S.C. § 6159), offers in compromise settling the debt for less than owed where collection potential is limited (26 U.S.C. § 7122; FTB equivalent under Rev. & Tax. Code § 19443), and currently-not-collectible status. Penalty abatement for reasonable cause is separately available. Ignoring notices forfeits appeal rights that are often the real leverage.

What is the deadline to challenge an IRS notice of deficiency?

Ninety days from the notice date to petition the U.S. Tax Court (26 U.S.C. § 6213), the only forum where you can litigate before paying. Miss it, and the tax is assessed; challenge then requires paying first and suing for a refund (26 U.S.C. § 7422). California FTB deficiency protests run 60 days (Rev. & Tax. Code § 19041), with appeals to the Office of Tax Appeals.

Am I responsible for my spouse's tax debt?

Joint filers are jointly and severally liable (26 U.S.C. § 6013(d)(3)), but innocent spouse relief under 26 U.S.C. § 6015 can relieve a spouse who did not know of understatements and for whom liability would be inequitable; California mirrors this in Rev. & Tax. Code § 18533. Community property rules complicate separate filings in California, which is one reason these cases benefit from counsel.

When does unpaid payroll tax become personal liability?

When the business fails to remit withheld taxes, the IRS can assess the trust fund recovery penalty, 100% of the unremitted amount, personally against any "responsible person" who willfully failed to pay (26 U.S.C. § 6672). California's EDD imposes similar personal liability (Cal. Unemp. Ins. Code § 1735). Owners, officers, and even bookkeepers with check-signing authority can be reached.

Legal information, not legal advice.

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