Delia Law P.C. - Federal Tax Law Firm

Delia Law P.C. - Federal Tax Law Firm U.S Tax Law Firm assisting with IRS tax problems nationwide, with offices in San Diego, New York, Los Angeles and Bethesda. Ms. Delia earned a B.A. In 2011, Ms.

Tax Attorneys assisting with IRS tax relief, IRS debt help, IRS income tax help, payroll tax debt relief, IRS tax problems and IRS offer in compromise for businesses and individual taxpayers nationwide. Call us for a complimentary consultation at (800) 980-3398 Visit our website at https://www.deliataxattorneys.com/. Delia Law is headed by founder Dawn Delia. from Southern Methodist University in

Dallas, Texas and a Juris Doctorate from American University, Washington College of Law in Washington, D.C. with an emphasis on business and federal taxation law. She started her career as a commercial business litigator attorney in Washington D.C. and moved to New York City to practice at one of the most prestigious law firms in the world, Paul Weiss, Rifkind, Wharton & Garrison. She represented multi-national corporations performing financial audits, tax implications analysis, commercial litigation and financial reporting and accounting procedure investigations. As a federal tax lawyer, Ms. Delia is licensed to represent taxpayers before the IRS in all 50 states under IRS circular 230. See More about the Practice of Law before the IRS. *She holds active bars in California, New York and Maryland for her federal IRS tax law practice. She is also admitted to practice as an attorney before the United States Tax Court with regard to federal tax cases in all 50 states. See federal rules and procedures of United States Court Tax practice. Delia founded Delia Law so she could focus on helping individuals and businesses facing IRS tax problems, such as tax liens, wage garnishments, unfiled tax returns, bank levies, payroll tax debt and IRS audits. Delia Law is skilled in reducing or eliminating tax debt by settling for less than originally owed with an Offer in Compromise. Other tax resolution options include an IRS tax audit appeal and negotiated payment plans. We regularly take on clients with tax problems so complex that certified public accountants (CPAs) and shady tax relief firms are unable to help. Also, since we are a law firm, your confidential IRS tax information will be protected under the attorney-client privilege. To ensure Delia Law is the right fit you, we offer a free case evaluation.

Not all IRS audits focus on high-income taxpayers.Many people are surprised to learn that taxpayers claiming the Earned ...
07/24/2026

Not all IRS audits focus on high-income taxpayers.

Many people are surprised to learn that taxpayers claiming the Earned Income Tax Credit (EITC) are audited at significantly higher rates than the average individual taxpayer. According to recent IRS data, EITC returns had an examination rate of approximately 0.8%, compared to 0.3% for all individual income tax returns.

The EITC is an important tax benefit for millions of working individuals and families. However, determining eligibility is often more complicated than people realize. Filing status, residency, income, and whether a child meets the IRS's qualifying child rules all play a role. Even honest mistakes or missing documentation can result in an audit.

We've represented taxpayers in IRS correspondence audits, and many are surprised to learn that these examinations are often conducted entirely by mail. The IRS may request school records, medical records, lease agreements, or other documentation to verify eligibility for the credit. Responding completely and on time is critical.

Importantly, claiming a tax credit is not simply about qualifying. It's also about being able to substantiate your eligibility if the IRS asks. Good recordkeeping before you file can make all the difference if an audit notice arrives months later.

Source: FinanceBuzz, "Lowest-Income Filers Were Audited Nearly 3 Times as Often as Everyone Else, According to Latest IRS Data."

https://www.msn.com/en-us/money/taxes/lowest-income-filers-were-audited-nearly-3-times-as-often-as-everyone-else-according-to-latest-irs-data/ar-AA28n0bT

IRS data show low-income EITC filers face higher audit rates than average taxpayers, mostly by mail. Here's why that matters for working families now.

Not all scam victims are treated the same under the Internal Revenue Code.That may sound unfair, but under current tax l...
07/22/2026

Not all scam victims are treated the same under the Internal Revenue Code.

That may sound unfair, but under current tax law, the reason a taxpayer handed over their money can determine whether a theft loss is deductible.

The IRS recently reaffirmed that victims of certain investment related scams, such as fraudulent cryptocurrency platforms and some Ponzi style schemes, may qualify for a theft loss deduction because they entered into the transaction with a profit motive. On the other hand, victims of romance scams, impersonation scams, or other personal fraud generally do not qualify for the same deduction under current law.

We have represented victims of fraud, and these cases are often heartbreaking. Many taxpayers are shocked to learn that suffering a financial loss alone does not determine the tax treatment. The Internal Revenue Code looks at the underlying purpose of the transaction, not simply the fact that a crime occurred.

There may be change on the horizon. A recently proposed bill, the Tax Relief for Fraud Victims Act, would restore theft loss deductions for a broader range of scam victims and would also waive the 10% early withdrawal penalty for certain taxpayers who withdrew retirement funds because of a scam. If enacted, it would provide meaningful tax relief to many victims who currently have no deduction available.

This is one area where many believe the law should better reflect today's fraud landscape. With scams becoming increasingly sophisticated, it will be interesting to see whether Congress ultimately expands relief for victims.

https://moneywise.com/taxes/irs-early-withdrawal-penalty-scam-victims-house-bill

The Tax Relief for Fraud Victims Act would roll back limitations introduced by the Trump administration.

IRS tax liens and wage levies can affect anyone, regardless of their profession, business, or public profile.A recent ne...
07/20/2026

IRS tax liens and wage levies can affect anyone, regardless of their profession, business, or public profile.

A recent news article reported that Mike Lindell, the Republican candidate for governor of Minnesota, has been dealing with approximately $6 million in IRS tax debt. According to the report, the IRS filed a federal tax lien against his Texas property and garnished wages from his company. Lindell has stated that he expects the tax dispute to be resolved.

We see IRS tax liens and levies becoming more common in our own practice as the IRS continues to increase collection activity. Many taxpayers believe these actions happen without warning, but in most cases the IRS issues multiple notices and provides opportunities to resolve the liability before taking more aggressive collection action.

This is a reminder that unresolved tax debt can eventually lead to significant collection actions, including tax liens and wage levies. The earlier taxpayers address an IRS balance, the more options they generally have available, whether through an installment agreement, an Offer in Compromise, Currently Not Collectible status, or other collection alternatives.

No one wants to learn about IRS collection procedures after a lien has been filed or wages are being levied. Seeking professional guidance early can often make a substantial difference in the outcome.

Source: Minnesota Star Tribune, "Lindell Had Wages Garnished, IRS Lien on Texas House in 2024"

https://apple.news/A90pZoKJZS_C7zj1S1vJ8ag

The Republican candidate for governor said in sworn depositions that a failed COVID-19 investment compounded his financial struggles. He insists the tax dispute will be resolved.

IRS tax liens are making a comeback, and that's something taxpayers with unresolved tax debt should not ignore.According...
07/16/2026

IRS tax liens are making a comeback, and that's something taxpayers with unresolved tax debt should not ignore.

According to a recent CNBC article, the IRS filed more than 214,000 Notices of Federal Tax Lien during fiscal year 2025, a 36% increase compared to fiscal year 2022. The increase reflects the IRS returning to more traditional collection activity after pandemic related slowdowns, but some taxpayer advocates have also expressed concern that reduced staffing could lead to greater reliance on automated collection actions.

As a tax law firm, we have also noticed an increase in IRS tax liens among my own clients. Taxpayers often contact me after a lien has already been filed, when the IRS has moved beyond sending notices and into more aggressive collection activity.

Taxpayers generally have the greatest number of resolution options before a Notice of Federal Tax Lien is filed. Once a lien is recorded, it can complicate refinancing, real estate transactions, business sales, and other significant financial decisions. Addressing a tax liability early often provides far more flexibility than waiting until collection actions begin.

The increase in lien filings is another reminder that IRS collections are continuing to return to pre pandemic levels. If you have unresolved IRS tax debt, now is the time to understand your options before the IRS takes the next step.

Source: Greg Iacurci, CNBC, "IRS Tax Liens Can Be a 'Kiss of Death,' Expert Says — and They're on the Rise"

https://www.cnbc.com/2026/07/16/irs-tax-liens-increasing.html

Federal tax liens filed by the Internal Revenue Service can impact people's employment and their ability to access credit.

Not every lawsuit against the IRS is a legitimate tax controversy, and courts are willing to say so.In a recent decision...
07/15/2026

Not every lawsuit against the IRS is a legitimate tax controversy, and courts are willing to say so.

In a recent decision involving President Donald Trump and the IRS, a federal judge in Miami concluded that the lawsuit had been "brought for an improper purpose" and rejected the proposed settlement. The court found that the parties were not engaged in a genuine legal controversy, effectively voiding the agreement.

Regardless of the parties involved, the decision is an important reminder that courts expect tax disputes to involve actual legal controversies supported by the facts and the law. Judges carefully examine whether claims are properly brought, whether the court has jurisdiction, and whether the requested relief is legally appropriate.

As a tax law firm, we believe one of the most important parts of representing a client is evaluating whether a claim has legal merit before it is filed. Not every disagreement with the IRS belongs in court, and filing a case without a proper legal basis can have significant consequences.

Credibility matters. Whether representing an individual, a business, or a high profile taxpayer, the strongest tax cases are built on the facts, the Internal Revenue Code, and well supported legal arguments.

Source: Miami Herald, "Miami Judge Finds Trump's Lawsuit Against IRS Was 'Brought for Improper Purpose.'"

https://www.miamiherald.com/news/local/article316492363.html

U.S. District Judge Kathleen Williams rebuffed the president’s claim that the sweeping tax and audit protections in the settlement with the IRS were legitimate.

Today, July 10, is an important deadline that many taxpayers may not know about.According to the National Taxpayer Advoc...
07/10/2026

Today, July 10, is an important deadline that many taxpayers may not know about.

According to the National Taxpayer Advocate, millions of taxpayers could be eligible to claim a refund or request an abatement of certain IRS penalties and interest that accrued during the COVID 19 federal disaster period. These claims stem from a recent federal court decision that may affect penalties for late filing, late payment, estimated tax payments, and certain interest assessments.

The deadline to generally submit a protective claim is today, July 10, 2026. Taxpayers who believe they may qualify can file IRS Form 843, Claim for Refund and Request for Abatement. The IRS recently introduced the ability to submit certain Form 843 claims online, making the process faster and easier than the previous mail only requirement.

As a tax law firm, we encourage taxpayers not to assume they are ineligible simply because they previously paid the penalties or interest. Depending on the facts of the case, it may be worthwhile to determine whether a protective claim should be filed before today's deadline.

From a tax practitioner's perspective, deadlines matter. Even if a claim is ultimately denied, preserving your rights by filing on time can be critical.

https://www.today.com/health/coronavirus/covid-tax-refund-irs-file-online-july-10-deadline-rcna353759

The IRS recently rolled out a tool allowing taxpayers to file certain claims online instead of via certified mail.

One of the most commonly requested forms of IRS penalty relief is about to become automatic.The IRS recently announced a...
07/09/2026

One of the most commonly requested forms of IRS penalty relief is about to become automatic.

The IRS recently announced a major change to its penalty relief procedures by introducing the Automatic Exemption from Penalty (AEP). Beginning with eligible 2025 tax returns and 2026 quarterly returns, qualifying taxpayers with a strong history of timely filing and paying taxes will no longer have to request what has traditionally been known as First Time Abate relief.

Instead, if a taxpayer meets the eligibility requirements, the IRS will automatically waive certain failure to file, failure to pay, and failure to deposit penalties during return processing. Taxpayers who qualify will receive a notice confirming the relief was applied.

As a tax law firm, we have requested First Time Abate relief for many clients over the years. While it has been an effective administrative remedy, it often required taxpayers or their representatives to contact the IRS and request relief that was routinely granted. This new process should reduce unnecessary delays and make penalty relief more accessible for eligible taxpayers.

This is a positive change. It simplifies the process for compliant taxpayers while allowing the IRS to focus its resources on more complex matters. It is important to remember, however, that this relief applies only to certain penalties. Taxpayers are still responsible for paying any tax due, accrued interest, and any penalties that are not eligible for automatic relief.

https://www.irs.gov/newsroom/irs-simplifies-penalty-relief-introduces-automatic-process-for-eligible-taxpayers

IR-2026-83, July 8, 2026 — The Internal Revenue Service today announced a new automatic process to provide penalty relief for taxpayers with a history of filing and paying on time, reducing the need for them to request assistance.

The IRS recently reminded newly married couples to take a few important tax steps before next filing season. These inclu...
07/08/2026

The IRS recently reminded newly married couples to take a few important tax steps before next filing season. These include updating your name with the Social Security Administration if it has changed, notifying the IRS and other institutions of a new address, reviewing your tax withholding, and deciding whether filing jointly or separately will be most beneficial. Marriage may also affect eligibility for certain tax credits and deductions.

As a tax law firm, we've seen couples surprised by unexpected tax bills simply because they didn't update their withholding after getting married. If both spouses work, changes in combined income can result in too little tax being withheld throughout the year.

A little planning now can help avoid surprises next tax season. Taking time to review your withholding, organize your tax records, and understand how marriage affects your filing status can make the filing process much smoother.

The IRS Tax Withholding Estimator is a helpful tool for couples who want to make sure they're on track before the end of the year.

https://www.irs.gov/newsroom/marriage-means-making-changes-before-next-filing-season

Tax Tip 2026-54, July 7, 2026 — Marriage is an exciting milestone, but it can also affect a couple's tax situation. Here are some simple steps after the wedding that can help make filing next year's tax return easier.

Can an IRS audit remain open indefinitely because of fraud committed by your tax return preparer, even if you did nothin...
07/03/2026

Can an IRS audit remain open indefinitely because of fraud committed by your tax return preparer, even if you did nothing wrong?

That question remains unanswered after the U.S. Supreme Court declined to hear Murrin v. Commissioner, leaving in place a split among the federal courts regarding whether the IRS may continue assessing tax indefinitely when the fraud was committed by a paid return preparer rather than the taxpayer.

According to a recent Forbes article, the Court's decision means that, depending on where a taxpayer lives, an innocent taxpayer could potentially face unlimited IRS assessment periods if a dishonest preparer filed a fraudulent return on their behalf. The legal uncertainty also extends to whether filing an amended return after discovering the fraud would restore the normal statute of limitations.

This decision reinforces the importance of choosing a qualified and ethical tax professional. Taxpayers often assume that if they did not personally commit fraud, they are fully protected. Unfortunately, tax law is not always that simple, and in certain situations, a preparer's actions can have lasting consequences for an unsuspecting client.

This case highlights why taxpayers should carefully review their tax returns before signing them, maintain complete copies of their filings, and promptly address any errors or suspicious activity if discovered. While most tax professionals act ethically, taxpayers remain legally responsible for the accuracy of their returns.

Source: https://www.forbes.com/sites/virginialatorrejeker/2026/06/30/preparer-fraud-supreme-court-leaves-taxpayers-with-endless-irs-audits/

The Supreme Court refuses to resolve whether innocent taxpayers can face unlimited IRS audit when return preparer commits fraud. What if taxpayer files amended return?

We regularly get calls from taxpayers asking, "Hasn't my IRS tax debt expired?"The IRS generally has 10 years from the d...
06/29/2026

We regularly get calls from taxpayers asking, "Hasn't my IRS tax debt expired?"

The IRS generally has 10 years from the date a tax is assessed to collect the balance. This is commonly referred to as the Collection Statute Expiration Date, or CSED. However, many taxpayers are surprised to learn that the 10 year period is not always as straightforward as it sounds.

Certain events can suspend or extend the collection statute, including filing for bankruptcy, submitting an Offer in Compromise, requesting a Collection Due Process hearing, living outside the United States for extended periods, and other circumstances permitted by law. As a result, the IRS may have considerably longer than 10 years to collect a tax debt.

As a tax law firm, one of the first things we do is review a taxpayer's IRS account transcripts to determine when the collection statute began, whether it has been extended, and how that timing affects the overall resolution strategy. The answer is rarely as simple as looking at the tax year.

Understanding the IRS collection statute is an important part of developing an effective strategy. In some cases, allowing the statute to run may be appropriate. In others, taking action sooner is the better course. Every case is different, and timing matters.

We previously wrote a more detailed article explaining how the IRS collection statute works and the factors that can extend it:

https://deliataxattorneys.com/irs-statute-of-limitations-irs-collections/

Gain valuable insights on IRS disputes, tax issues, and debt solutions. Read Delia Law's blog post 'IRS Statute of Limitations on IRS Collections'.

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