Meet our Tax Team
Michael Dallo, CPA, JD, LL.M. is the principal tax attorney of Dallo Law Group. Michael is a true tax expert – not just a tax attorney, but he holds a Master of Laws in Taxation, is a Certified Public Accountant, a Certified Tax Law Specialist, and a Professor of Taxation at the University of San Diego.
For over a decade, award-winning Michael has zealously helped hundreds of individuals, small businesses, and corporations, in resolving federal and California tax disputes. Prior to founding the firm, Michael worked for the Tax Division of the United States Department of Justice and for a San Diego based multi-national Fortune 500 company.Learn More
Samuel Lemon, CPA, JD, LL.M. is a senior associate with Dallo Law Group. His expertise lies primarily in IRS and California tax controversy (EDD, FTB, SBE).
Prior to joining our firm, Samuel worked for a national tax firm where he assisted clients in complex tax preparation as well as defended taxpayers in audits before the Internal Revenue Service.Learn More
Coby Shirazi, JD, LL.M. is an associate attorney at Dallo Law Group.
Mr. Shirazi’s practice centers on representing individuals and small businesses before the IRS, Franchise Tax Board (FTB), Employment Development Department (EDD), and the State Board of Equalization (SBOE). Mr. Shirazi has extensive experience in resolving tax disputes for our clients.Learn More
Cortney Dallo is the Chief Marketing Officer of Dallo Law Group.
Cortney oversees the planning, development and execution of Dallo Law Group’s marketing and advertising initiatives. She is responsible for all aspects of the firm’s branding, marketing and business development strategy. She seeks out new ways to deliver messaging with mobile platforms, digital media, video, radio, and social media.Learn More
Maribel Sanchez is our firm’s legal secretary and client services manager.
Maribel provides a variety of administrative support functions to the firm. In addition, Ms. Sanchez assists in the firm’s marketing and business operations.Learn More
Founder & Principal Attorney
Double barreled representation: Tax Attorney and CPA
Michael Dallo, CPA, JD, LL.M., the founder of Dallo Law Group in San Diego, California, is both a tax attorney and certified public accountant (CPA). Unlike most tax attorneys who usually only have a J.D., the basic law degree, he also holds a masters of law degrees (LL.M.) in tax, is a Certified Tax Law Specialist, and is an adjunct professor of taxation in the Masters of Tax program at the University of San Diego. His dual background in both law and accounting, his dedication to the tax profession, his passion to educate in tax, and his persistence in the face of difficult challenges give Michael a winning, strategic advantage that enables him to represent clients far better before the IRS and state tax agencies than the vast majority of tax attorneys.
As an attorney trained in the law, and specifically tax law, Michael has an exceptional track record of prevailing in hardball negotiations with the IRS. As a certified public accountant, he understands the detailed ins and outs of tax forms, which makes it impossible for the IRS to take him unaware.
Determination to Win
Michael’s practice focuses on tax problem solving, including representing clients for tax audits, audit appeals, settlements for back taxes, catching up on reporting foreign bank accounts and a myriad of other issues. He has saved both individual and business clients millions, performing such feats as getting a $100,000 IRS debt reduced to $0, getting a $500,000 debt reduced to $50,000 to be paid on easy payments, and getting a $35,000 debt reduced to $1,000. These are not unusual results for Michael Dallo. Michael is dedicated to his clients’ best interests, and he meets with every single client who walks through the doors of Dallo Law Group and oversees strategic development of their cases.
Lifelong Passion for Tax
Michael’s deep education, his extensive experience and his law practice are all focused on tax. He is aware of every minute change in the law that could affect his clients’ cases. Before he was an attorney, Michael founded a CPA firm where he prepared tax returns for individuals and small businesses, building an outstanding winning record representing clients in tax audits. Before that, he worked as a certified public accountant (CPA) in the Tax Department of Sempra Energy, a multi-national Fortune 500 Company, where he helped to resolve multi-million dollar tax disputes. He also worked in the Tax Department of PricewaterhouseCoopers in Paris, France and the Tax Division of the United States Department of Justice in Washington, D.C.
In addition to working at Dallo Law Group, Michael serves as general counsel for Dallo & Co., Inc. a conglomerate of 13 grocery stores in San Diego (Jonathan’s, Harvest Ranch and Foodland Markets), where he advises on tax issues, contract and lease negotiations and employment issues for over eight-hundred employees.
Finally, Michael is proud to serve as a Professor of Taxation at the University of San Diego (his alma mater), where he teaches tax research in the Masters of Tax program. In his course, Michael teaches aspiring tax professionals the ethics of tax practice and how to utilize research skills to efficiently and effectively advocate for their clients.
Michael holds a master of laws in taxation degree (LL.M) from New York University, which is the highest ranked and most prestigious graduate tax program in the nation. His law degree (J.D.) is from the University of San Diego School of Law, where he graduated order of the coif, magna cum laude (Top 5%) and received the Ralph Gano Miller Tax Award for the highest overall grade point average in the area of taxation in his graduating class. As an undergrad, Michael obtained two bachelor degrees, one in accounting and one in business administration, from the University of San Diego where he graduated magna cum laude.
Michael is fluent in Spanish and Chaldean-Aramaic.
Certified Tax Law Specialist (State Bar of California)
Certified Public Accountant (California)
Awards and Recognition’s
U-T San Diego’s Best: Tax Law Firm (2016)
San Diego’s Most Admired CEO Award (2016)
Best of the Bar (2016)
Best of the Bar (2015)
U-T San Diego’s Best: Tax Law Firm (2015)
San Diego’s Top General Counsel (2015)
U-T San Diego’s Best: Tax Law Firm (2014)
San Diego’s Top Young Attorney (2013)
Ralph Gano Miller Award in Taxation (2011)
United States Tax Court
United States District Court for the Southern District of California
United States Court of Appeals for the Ninth Circuit
Speaking Engagements & Publications
Are you Ready for Taxmageddon? – University of San Diego School of Law, November 2012
Overview of the IRS Collection Process – California Society of Tax Consultants, October 2013
What Every Tax Practitioner Needs to Know About the Affordable Care Act – University of San Diego School of Law, January 2014
FTB Retroactively Denies Tax Benefits for “Qualified Small Business Stock”, California Tax Lawyer, 2013
Tax resolution expert discussion on 1700 am ESPN radio
Memberships & Affiliations
San Diego County Bar Association
American Bar Association – Taxation Section
California Bar Association
American Institute of Certified Public Accountants
California Society of Certified Public Accountants
Senior Associate Attorney
Double barreled representation: Tax Attorney and CPA
Samuel Lemon is an associate in our firm and is also both a tax attorney and Certified Public Accountant. His expertise lies primarily in federal and state tax controversy and he has experience representing individuals before the Internal Revenue Service (IRS), the Franchise Tax Board (FTB), the Employment Development Department (EDD), and the Board of Equalization (BOE). Samuel worked as a CPA and tax preparer for seven years before attending law school, working for a national tax firm and then for Intuit. He uses this tax preparation insight to assess whether or not our clients could benefit from filing amended tax returns to reduce the overall balance due.
During Law School, Samuel interned with the Department of the Treasury Chief Counsel’s Office, in San Diego. While there, Samuel successfully won motions before the United States Tax Court on behalf of the government. He made recommendations to senior counsel for settlement, and was able to get an inside look at how the federal government views tax cases. While organizing evidence for trial, he was able to see how the government collects evidence to defend itself from taxpayer claims. He also researched litigation positions for the IRS, and learned firsthand how and when the government avoids litigation to prevent taxpayer friendly court decisions. He also worked docketed cases toward resolution as the primary Government representative, negotiating directly with Petitioners and their attorneys.
Tax and Legal Education
Samuel obtained his Bachelor of Accountancy degree from the University of San Diego, where he graduated cum laude. He returned to the University of San Diego School of Law where he obtained his Law Degree (J.D.). While at USD, he received the prestigious “CALI” Award for the best written paper in Comparative Constitutional Law, and was awarded “Best Advocate” at the University of San Diego School of Law mock trial competition.
Samuel is licensed to practice before the California State Board of Accountancy as a Certified Public Accountant. He is also licensed to practice law as a member of the California Bar.
Junior Associate Attorney
Coby Shirazi is an associate attorney in our office. Mr. Shirazi assists client before the Internal Revenue Service (IRS), Franchise Tax Board (FTB), Employment Development Department (EDD), and the State Board of Equalization (SBOE). Through his legal experience, Mr. Shirazi has been exposed to a variety of legal frameworks. Prior to joining our firm, he served as a law clerk for a local Immigration firm as well as a Civil Litigation firm, specializing in class-action law suits and fraudulent misrepresentation cases. Mr. Shirazi is also a legal intern at University of San Diego Federal Income Tax Clinic where he assists low-income clients with a variety of tax matters.
Mr. Shirazi is originally from Long Island, New York and raised in Los Angeles, California. In 2010, Mr. Shirazi graduated from the University of California, Los Angeles where he earned his Bachelor of Science (B.S.) in Political Science with Dean’s Honors. During his undergraduate studies he was greatly involved with the community and spent his free time instructing Martial Arts classes at his local dojo while also enrolled in the local Big Brothers Big Sisters program. Mr. Shirazi is currently a third year Juris Doctorate candidate at University of San Diego School. In additional to his academic commitments, he serves on the leadership board of three varying University of San Diego School of Law organizations.
Mr. Shirazi is fluent in Farsi.
Chief Marketing Officer
Cortney oversees the planning, development and execution of Dallo Law Group’s marketing and advertising initiatives. She is responsible for all aspects of the firm’s branding, marketing and business development strategy. She runs the website development, advertising, media placement, research marketing communications, public relations, and works closely with the lawyers to enhance their relationships with the firm’s clients as well as the San Diego community as a whole. She seeks out new ways to deliver messaging with mobile platforms, digital media, video, radio, and social media.
Cortney regularly attends events hosted by the Legal Marketing Association to further expand her marketing knowledge and her personal network of legal marketing individuals.
In the legal arena, Cortney organizes the principle attorney, Michael Dallo, to assist the legal community by participating in legal education programs as a lecturer, by serving in leadership roles in state and local bar associations, and presenting seminars to various legal and trade organizations on a wide variety of topics. She also controls the pro bono cases Dallo Law Group takes on, as well as taking leadership roles in numerous legal efforts.
Prior to joining Dallo Law Group, Cortney served as the CMO for a mid-sized Orange County retail chain. She has great experience in customer service and administration and understands the great value it holds. In 2014, Cortney graduated from California State University in Fullerton, earning her Bachelor of Arts in Radio, TV, Film, with an emphasis in development and communications. Cortney also holds over ten years of experience in acting and modeling.
Maribel Sanchez serves as our firm’s legal secretary and our clients’ first point of contact. Ms. Sanchez provides a variety of administrative support functions to the firm. In addition, Ms. Sanchez assists in the firm’s marketing and business operations. Prior to joining our firm, Ms. Sanchez was the lead legal secretary of several San Diego based law firms where she assisted in the firms’ day-to-day operations, assisted in various settlements and resolutions, as well as developed and maintained client relationships on a daily basis.
Ms. Sanchez was born and raised in San Diego, California. In her free time, she is deeply involved in her community, instructing kids dance classes and feeding the homeless.
Ms. Sanchez is fluent in Spanish.