Daniel W. Soto
Attorney
(714) 546-0445 eFax: (949) 474-1058

Education
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Bachelor of Arts, Cum Laude, Economics, University of California, Riverside
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Juris Doctor, Cum Laude, Chapman University Fowler School of Law
Awards & Certifications
- Taxation Law Certificate, Chapman University Fowler School of Law
Bar Admissions
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California State Bar
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United States Tax Court
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United States District Court, Central District of California
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United States Bankruptcy Court, Central District of California
Overview
Daniel joined Taylor Nelson Amitrano LLP as a law clerk in 2018 and as an associate attorney in November of 2020. He graduated with his Juris Doctor, cum laude, from Chapman University Fowler School of Law in 2020 where he also earned a Certificate in Taxation Law. During his time at Chapman, Daniel was awarded the Tax Law Honors Scholarship, represented low-income taxpayers in the Chapman Low-Income Taxpayer Clinic, and was a student in the Constitutional Jurisprudence Clinic. Daniel is admitted to practice law in California as a member of the California State Bar. He is also admitted to practice in the United States Tax Court and the United States District Court and Bankruptcy Court, Central District of California. Daniel’s practice focuses on representing individuals and business entities in court and before the Internal Revenue Service, the California Franchise Tax Board, the California Employment Development Department, and the California Department of Tax and Fee Administration at all levels of tax controversy. In practice, Daniel has particular experience with IRS international information return compliance and penalties, and cannabis tax practice and procedure in California. Daniel has presented and published articles on the topic of IRS international information returns. In 2023, Daniel co-authored a proposal through the CLA Taxation Section Washington D.C. Delegation proposing statutory changes to section 6039F of the Internal Revenue Code which penalizes taxpayers for failure to report large foreign gifts. Daniel is active in the local tax and legal communities. He serves as co-chair of the Orange County Bar Association Young Lawyers Division Community Outreach Committee. He is Policy Chair of the California Lawyers Association Taxation Section, Tax Procedure & Litigation Subcommittee and a Member At Large of the CLA New Lawyers Section. In his free time, Daniel enjoys live music, stand-up comedy, and film. |
Publications & Speaking Engagements
- Co-presenter, “Innocent Spouse Relief”, Webinar MCLE, Los Angeles Young Tax Lawyers, 2022
- Co-presenter, “Testing Your Tax Ethical IQ: Can you Pass the Test?”, California Tax Lawyers Annual Conference, Virtual, 2023
- Co-author, Proposed Changes to the Penalty for Failure to Report Foreign Gifts Received by a United States Person Under I.R.C. § 6039F, California Lawyers Association Taxation Section, Tax Procedures and Litigation Committee, Washington D.C. Delegation, 2023
- Co-presenter, “The Long and Confusing History of the Use of Section 6751(b) to Defend the IRS Assertion of Penalties”, California Lawyers Association Tax Section Annual Meeting, Rancho Mirage, CA, 2023
- Moderator, “Collections, Collection Due Process Hearings and International Penalties”, American Bar Association Tax Section Midyear Meeting, San Francisco, 2024
- Co-author, Proposed Changes to IRS Foreign Gift Reporting Penalty, Tax Notes Federal and Tax Notes International, January 22, 2024
Reported Cases
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United States Tax Court: Tobin v. Commissioner, T.C. Summary Opinion, 2021-36
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United States Tax Court: Couturier v. Commissioner, T.C. Memo. 2022-69
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United States Tax Court: Couturier v. Commissioner, 162 T.C. No. 4 (2024)
Affiliations
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American Bar Association (ABA): ABA Tax Section Member & ABA Young Lawyers Division Member
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California Lawyers Association (CLA): CLA Tax Section Member & CLA Young Tax Lawyers State Policy Chair
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Orange County Bar Association (OCBA): OCBA Tax Section Member & OCBA Young Lawyers Division Member
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Orange County Young Tax Lawyers Chair
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OCBA Young Lawyers Division Community Outreach Committee Co-Chair