Segal, Cohen & Landis, P.C.
Santa Monica IRS Tax Attorney
Serving Santa Monica from our Beverly Hills office. Most matters are handled entirely by phone and video.
Santa Monica's tech founders, entertainment professionals, and real estate investors face a tax exposure few anticipate: California's 13.3% top rate taxes stock-option and RSU gains as ordinary income, and the Franchise Tax Board audits these returns independently of the IRS - often pursuing residency claims years after a move to a no-tax state. Segal, Cohen & Landis defends Santa Monica residents and business owners against IRS audits, FTB residency disputes, back taxes, equity-compensation assessments, and unreported foreign account issues from our Beverly Hills office, five miles east on Wilshire Blvd. With over 33 years of IRS controversy experience and a nationwide federal tax practice, the firm builds the kind of documented, defensible position these high-stakes examinations demand. If you have received an IRS or FTB notice - or expect one after a major equity or property event - call before the deadline that determines your options passes.
CA
Santa MonicaCalifornia
IRS & Tax Context for Santa Monica
All of California →IRS Office for Santa Monica Taxpayers
IRS Los Angeles Campus (nearest)
300 N. Los Angeles St., Stop 7345, Los Angeles, CA 90012
(213) 576-3140
Federal / Tax Court
U.S. Tax Court — Los Angeles Special Trial Session | U.S. District Court for the Central District of California
California tax context
Tax issues affecting Santa Monica
California imposes the highest top marginal income tax rate in the nation - 13.3% on income above $1 million, layered on a nine-bracket structure administered by the Franchise Tax Board (FTB), an agency that operates entirely independently of the IRS. The FTB runs its own audits, issues its own liens and bank levies, and pursues residency determinations long after a taxpayer believes a matter is closed; an IRS resolution provides no protection from FTB collection.
Crucially, California gives no preferential rate for long-term capital gains, taxing them as ordinary income up to 13.3%.
Technology and equity compensation
For Santa Monica, where the economy concentrates around three high-audit sectors, this creates exposure most taxpayers underestimate. First, the tech corridor along Olympic Boulevard and the "Silicon Beach" startup base generate ISO and NQSO exercises, RSU vesting, and carried-interest events; the alternative minimum tax on ISO spreads and the FTB's aggressive sourcing of equity earned partly in-state routinely produce six-figure liabilities and dual IRS/FTB audits.
Entertainment and creative businesses
Second, the entertainment and creative economy - production companies, agencies, and high-earning talent - generates loan-out corporation scrutiny, royalty and residual reporting questions, and IRS hobby-loss challenges against production-related Schedule C losses.
Real estate investments
Third, Santa Monica's dense base of real estate investors and short-term rental operators faces IRS passive-activity and 1031-exchange examinations alongside FTB withholding enforcement on property sales.
Residency and federal audits
California also enforces the toughest exit-tax posture in the country: the FTB applies an 18-factor residency test and presumes continued residency for anyone spending more than nine months in-state, making "moved to Texas or Nevada" claims a frequent audit trigger for relocated founders and executives who retain California-source income. On the federal side, the IRS Large Business & International division and the Western-region high-wealth examination teams prioritize the exact profile common in Santa Monica - equity compensation, foreign accounts requiring FBAR and FATCA disclosure, cryptocurrency gains, and pass-through entity losses.
Representation for Santa Monica
Because IRS practice is federal and nationwide, Segal, Cohen & Landis represents Santa Monica clients in audits, appeals, Tax Court, installment agreements, and offers in compromise from our Beverly Hills office at 9100 Wilshire Blvd - roughly five miles east on Wilshire - while handling FTB residency and collection matters under California law. With over 33 years focused on IRS and state tax controversy, the firm builds defensible positions before the FTB's independent machinery and the IRS's high-wealth enforcement priorities converge on the same return.
IRS Tax Services Available to Santa Monica Clients
We represent clients in Santa Monica and across the United States before the IRS, U.S. Tax Court, and state tax agencies. Common issues we resolve:
Why Santa Monica Taxpayers Choose Segal, Cohen & Landis
Attorney-Led, Not Sales-Led
Every case is handled directly by a licensed tax attorney — never delegated to an unenrolled preparer or case manager. You get attorney judgment from day one.
33+ Years of IRS Experience
Sam Landis, Esq. has spent over three decades navigating IRS Collection, IRS Examination, and U.S. Tax Court on behalf of individuals and businesses.
National IRS Practice
We practice before the IRS in all 50 states and U.S. territories. Your physical location doesn't limit your access to experienced IRS tax counsel.
Client Reviews
Read client feedback and visit our review sources for their current ratings and review counts.
What Our Clients Say
Read client feedback on Google and Trustpilot.
“Sam resolved a six-figure IRS levy in under a week. He communicated every step clearly and got the result we needed. I can't recommend SCL highly enough.”
Michael T. · 2024
“I had an extremely complex FBAR and Form 3520 situation. Sam understood every nuance and handled the voluntary disclosure flawlessly. Genuinely the best in the field.”
Priya R. · 2024
“After receiving an IRS audit notice I was terrified. The team at SCL walked me through everything, represented me completely, and the audit closed with no changes. Worth every penny.”
David L. · 2023
Samuel Landis, Esq. · LL.M. Taxation, Boston University · 33+ years IRS controversy practice
Frequently Asked Questions — Santa Monica IRS Tax Help
I exercised stock options and now owe more than I can pay. Can SCL help?
Yes. Large stock option exercises frequently create IRS and FTB tax bills that exceed what the taxpayer can pay in a lump sum. SCL negotiates IRS installment agreements, Currently Not Collectible status, and in appropriate cases, Offers in Compromise to settle the liability for less than the full amount.
The FTB says I owe California tax even though I moved out of state. What can I do?
California aggressively pursues former residents who it believes maintained California domicile after moving. SCL handles FTB residency audits — gathering evidence of domicile change, challenging FTB methodology, and representing clients through the audit and appeal process.
How far is the Beverly Hills office from Santa Monica?
The SCL office at 9100 Wilshire Blvd is approximately 5 miles east of Santa Monica — roughly a 10-15 minute drive. Most client matters are handled remotely, but in-person consultations are available.
How quickly can you stop a wage garnishment or bank levy?
In most cases, we can issue an IRS levy release or garnishment suspension within 24–72 hours of being retained, pending IRS processing. The first step is a free consultation to assess your situation.
What is the cost of a tax attorney consultation?
We offer a free initial consultation to evaluate your situation. Fee schedules vary by case type and complexity — we are transparent about fees before any engagement.
Attorney-Led IRS Representation
Ready to Resolve Your IRS Problem in Santa Monica?
Schedule a confidential consultation with a licensed IRS tax attorney. No sales calls, no pressure — just honest legal counsel and a clear path forward.
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