The RegistryCounty Record · California

Tax Lawyers in San Francisco County, California

Searching for a tax attorney in San Francisco County? Counsel for the IRS and the FTB: audits, liens, and negotiated resolutions. This page indexes the county's tax coverage from the State Bar of California's official roll, with identity-verification markers where available.

The state's only consolidated city and county, and the seat of the California Supreme Court, the Ninth Circuit Court of Appeals, and the State Bar of California. Venue for most tax matters arising in the county lies with the Superior Court of California, County of San Francisco, seated at San Francisco.

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 that follows carries the rest.

This page is the San Francisco County chapter of the registry's statewide record · Tax Attorneys in California collects all 58 counties.

The clock & the court

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).

Court of record

Superior Court of California, County of San Francisco.

County seat: San Francisco

Official court information, locations, and filing rules: sf.courts.ca.gov

Tax · San Francisco County roster

578 attorneys on the official State Bar of California roll list tax among their practice areas with an address of record in San Francisco County.

559 of them hold an active licence; the remainder are recorded as inactive and are not currently eligible to practise.

The roster concentrates in San Francisco (577) and san francisco (1).

24 hold a State Bar Certified Legal Specialist designation, a certification issued by the State Bar's Board of Legal Specialization, and not a rating or a ranking.

46 are recorded as taking client work in a language other than English.

Admission years on this roster run from 1960 to 2025.

The employers most represented here are Adler & Colvin (10), Andersen (10) and JKZ LLP (9).

Ellen N. Sueda

Employment · San Francisco

Bar #189366 · Admitted 1997

Identity verified

Kristin A. Ikola

Tax · San Francisco

Bar #169315 · Admitted 1993

Official record

Freya P. Ingalla

Business Law · San Francisco

Bar #323549 · Admitted 2018

Official record

Mary Alice Inman

Business Law · San Francisco

Bar #176059 · Admitted 1995

Official record

Scott T. Ito

Tax · San Francisco

Bar #286739 · Admitted 2012

Official record

Edward B. Jajeh

Business Law · San Francisco

Bar #167984 · Admitted 1993

Official record

Kimberly N. Jay

Tax · San Francisco

Bar #299332 · Admitted 2014

Official record

Kevin S. Jeong

Tax · San Francisco

Bar #259388 · Admitted 2008

Official record

Liquan Jiang

Tax · San Francisco

Bar #356331 · Admitted 2024

Official record

The full San Francisco County roster · 559 attorneys with an active license and a tax practice area: is listed by surname in the 3 sections below.

Tax matters in San Francisco County

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.

From the answer files

Every tax attorney in San Francisco County, by surname

Tax by city in San Francisco County

Related counsel in San Francisco County

Tax in nearby counties

Source: 26 U.S.C. § 6501 · State Bar of California licensee records · Checked: · Maintained by the California Attorney Registry from official State Bar of California records. Legal information, not legal advice.

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278,688 attorneys · 58 counties · Official State Bar records