A Proven Track
Record for Success

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.

Education

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.

Certifications

• 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)

Court Admissions

• 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

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. Samuel has been a tax attorney with Dallo Law Group for over four years. He also is currently teaching Federal Income Tax Law at Thomas Jefferson School of Law here in Downtown San Diego.

Tax Experience

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.

Licenses

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, and is admitted to the United States Tax Court.

Coby Shirazi  is an associate attorney and has been with Dallo Law Group since 2014. Coby specializes in tax controversy and litigation with the Internal Revenue Service (IRS), Franchise Tax Board (FTB), Employment Development Department (EDD), and the State Board of Equalization (SBOE). During his tenure with Dallo Law Group, Coby has focused his tax practice on negotiations with varying Federal and State collection agencies, international tax compliance (offshore voluntary disclosure, FBAR, Statement of Foreign Financial Assets), and audits with all taxing agencies.

Coby is originally from Long Island, New York and spent the majority of his formative years in Southern California. In 2010, Coby 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 within the local community and spent his free time instructing children Martial Arts at his local dojo.

During law school, Coby was on the executive board of three law school organizations and part of the University of San Diego Federal Income Tax Clinic, where he assisted low-income clients with a variety of tax matters. Coby eventually went on to obtain his Juris Doctor and Master of Laws in Taxation from the University of San Diego School of Law.

Mr. Waldron attended the University of California Santa Barbara for his undergraduate degree where he majored in Environmental Science and minored in Philosophy. After graduating in three years, Mr. Waldron went to obtain his Juris Doctor and Master of Laws in Taxation from the University of San Diego School of Law. During his time at USD Law, Mr. Waldron was a member of both the Tax law and Business law societies as well as the San Diego Law Review. Additionally, while at USD Law, Mr. Waldron interned for several judges in various courts in California and helped low-income taxpayers with their tax issues at the USD State Income Tax Clinic and VITA, for which he received the Alec L. Cory Pro Bono Scholar award.

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 principal 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.

Ms. Lopez provides a variety of administrative support functions to the firm. In addition, Ms. Lopez assists in the firm’s marketing and business operations.  Prior to joining our firm, Ms. Lopez worked for an international law firm in Mexico.  She has assisted in our firms’ day-to-day operations, assisted in various settlements and resolutions, as well as developed and maintained client relationships on a daily basis.

Mr. Koons is a recent recipient of the Class of 1979 scholarship for improved academic success and is currently in the top 20% of his graduating class. Mr. Koons is also the secretary of the J. Reuban Clark Society, member of the Phi Delta Phi Honors Society, and a member of USD’s Tax Law Society. Mr. Koons considers himself an avid tax enthusiast and enjoys spending time at the beach with family and friends.

Mr. Jelalian graduated magna cum laude from Hillsdale College where he majored in Financial Management. Currently, he attends the University of San Diego School of Law, where he plans on concentrating in corporate and tax law. Mr. Jelalian is Secretary of the USD Tax Law Society and is a member of the law school’s Honor Code Hearing Committee. In his free time he enjoys golfing and reading about the stock market.

For his undergraduate degree, Mr. Jaramillo attended Brigham Young University, where he majored in International Relations and minored in Business Management. After graduation, Mr. Jaramillo worked as a commercial property and casualty insurance agent for a year before enrolling in law school. He currently attends the University Of San Diego School Of Law, where his focus is tax law and plans to pursue a Masters in Taxation after graduation. Mr. Jaramillo participated in USD’s State Income Tax clinic, and is a member of the USD Tax Law Society.

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Ms. Putrus assists our attorneys with client matters before the Internal Revenue Service (IRS), Franchise Tax Board (FTB), Employment Development Department (EDD) and the State Board of Equalization (SBOE). Ms. Putrus graduated from San Diego State University, where she received a B.S. in Accountancy. While she was a student, Ms. Putrus was a member of the Student Accounting Society. Once she graduated, Ms. Putrus went on to pass the CPA exams and is currently awaiting licensure.