About Daniel W.
Daniel W. Layton trained first as a generalist, then narrowed his practice into federal tax law. He earned a B.A. from California State University - San Diego State University in 2000. He completed his J.D. at The University of Chicago Law School in 2004 and added an LL.M. in Taxation from Golden Gate University School of Law in 2006.
His early career moved quickly into government tax work. In 2006 he joined the Internal Revenue Service, Office of Chief Counsel in San Jose as a general attorney. Two years later he became an Assistant U.S. Attorney in the Tax Division of the Department of Justice in Los Angeles, where he handled civil tax litigation on behalf of the United States. In 2014 he left government service to open DWL Tax Law. In 2017 he also served as a partner at Layton & Lopez Tax Lawyers, LLP while maintaining his own practice. Offices listed under his name include the Tax Law Office of Daniel W. Layton, Esq.
Layton is admitted to practice in California, before the United States Tax Court and the United States Court of Federal Claims, and in the Ninth Circuit. His courtroom experience covers both administrative proceedings and litigation in federal tax forums. He has represented clients in audits, collection disputes, refund suits and deficiency proceedings. He also counsels individuals and business owners on transactional tax questions and compliance matters.
He has been active in bar work for many years. He joined the California Bar Association Tax Section in 2006. In Orange County Bar Association tax leadership, he served in officer roles repeatedly: Secretary/Treasurer in 2014 and 2018, Chair-Elect in 2015 and again in 2019, and Chair in 2016. Those positions involved organizing continuing education and coordinating the section’s responses to local tax practice issues.
Layton’s practice blends trial experience and advisory work. He draws on years of government litigation experience when contesting IRS positions. At the same time he handles preventive planning and compliance projects for clients seeking to reduce future exposure. He remains based in California and represents clients in federal tax courts and administrative matters.
He currently practices through DWL Tax Law, handling tax controversies, litigation and tax planning for individuals and businesses.
