Tax Attorneys Serving Bakersfield and Kern County
By Parham Khorsandi, Esq., California Bar #266658. Admitted to practice before the United States Tax Court. Last Reviewed: .
Victory Tax Lawyers represents Bakersfield and Kern County individuals and business owners in IRS and California tax matters: audits, tax liens, bank levies and wage garnishments, unfiled returns, payment plans, offers in compromise, and disputes with the Franchise Tax Board and CDTFA. Our attorneys are licensed in California and admitted to the U.S. Tax Court, and we work from our office in Los Angeles. We do not have a Bakersfield office. We don't need one to handle your case, because almost all tax representation runs on a power of attorney, phone calls, secure document exchange and written filings. Kern County cases have their own patterns, from oilfield layoffs to farm payroll, and the sections below explain how we handle them.
California Bar #266658 and #269570 · Both attorneys admitted to the U.S. Tax Court · 5.0 average from 74 Google reviews (as of October 30, 2026)
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What Kern County tax problems look like
Bakersfield is not Los Angeles with a different ZIP code. Two parts of the Kern County economy create tax problems that are far less common in a big city, and a third issue is simple geography: some of the agencies are in town and some are not.
Oilfield jobs have been shrinking, and the tax bill often arrives a year later
Kern County produced 83.2 million of the roughly 113.5 million barrels of oil pumped in California in 2024, about 73 percent of the state total, according to the state oil and gas supervisor's annual report. The jobs have not held up the same way. Private employment in mining, quarrying and oil and gas extraction in Kern County averaged 12,517 in 2014, 9,078 in 2019 and 6,717 in 2024, a drop of 46 percent over ten years, based on the Bureau of Labor Statistics county employment census.
The problem this creates: a layoff from a well paid job rarely ends cleanly for taxes. Severance and bonuses are often withheld at the flat 22 percent federal rate for supplemental wages, which can fall short of the real federal and California tax. Many people cash out a 401(k) to cover the gap, and an early withdrawal is taxable income plus, in most cases, a 10 percent additional federal tax. Others go back to the same oilfield work as 1099 contractors and do not make estimated payments. The result shows up the following spring as a balance due that the household cannot pay.
How we handle it: we pull your IRS wage and income transcripts and account transcripts, rebuild what was reported for each year, and file any missing returns first. Then we match the resolution to your current income, not the income you had before the layoff. That might be a payment plan, a temporary hold on collection while you are out of work, or penalty relief.
What to expect: the IRS will want every required return filed before it agrees to most payment arrangements, so filing comes first. If your income has dropped, your financial statement is the document that drives the outcome, and we prepare it with you.
Farm payroll puts the business owner personally at risk
Kern County's agricultural production was valued at $7.96 billion in 2024, down 8 percent from $8.63 billion in 2023, according to the Kern County crop report. The top five commodities were citrus, grapes, carrots, almonds and pistachios. Agriculture is also the county's largest private industry sector by employment: private agriculture, forestry, fishing and hunting averaged 57,718 jobs in Kern County in 2024, about 17 percent of all jobs covered by unemployment insurance in the county. Of those, 42,264 were in support activities for crop production, the category that includes farm labor contractors. Measured against the national mix, that category is about 56 times more concentrated in Kern County than in the United States as a whole (BLS location quotient).
The problem this creates: under IRS rules, a crew leader who furnishes and pays farmworkers is treated as their employer. That means withholding, deposits and an annual agricultural payroll return (Form 943), plus California payroll filings with EDD. When a season runs short or a grower pays late, payroll taxes are often the first bill that goes unpaid. Withheld taxes are trust fund taxes, and the IRS can assess the Trust Fund Recovery Penalty personally against anyone responsible for paying them who willfully fails to do so. A business problem becomes a personal one.
How we handle it: we review the deposit history quarter by quarter, find out which periods are unfiled or unpaid, and get current deposits back on schedule before we negotiate the past balance. If the IRS is pursuing the penalty against you personally, we represent you in the interview and in any appeal. We handle the EDD side at the same time, because California asks for the same wage records.
What to expect: staying current on new deposits is usually a condition of any agreement on old payroll debt. Penalty relief may also apply. Starting with 2025 returns, the IRS began applying an automatic penalty exemption, which covers Form 943 among other returns, for filers with three prior years of clean compliance.
Some agencies are in Bakersfield, and some are not
Bakersfield has an IRS Taxpayer Assistance Center and a CDTFA field office. The Franchise Tax Board has no office in Bakersfield. The two closest U.S. Tax Court trial cities are Fresno and Los Angeles, and the closest Office of Tax Appeals hearing location is in Fresno. The full list with verified addresses is further down this page.
The problem this creates: people sometimes assume a California tax problem means a trip to a local state office, or that an IRS problem means standing in line on Coffee Road. Neither is usually true, and a missed deadline while waiting for an appointment can cost you appeal rights.
How we handle it: once our power of attorney is on file, notices come to us and we deal with the agency directly by phone, fax, online portal or mail. We tell you when your presence is actually required, which is rare.
What to expect: in most cases you will not need to visit an agency office at all.
How we handle IRS and California tax problems for Bakersfield clients
Each service below explains the problem, how we approach it and what to watch for, with a link to a page that covers it in more depth.
IRS audits
The problem: an audit letter arrives asking you to support deductions, income or credits, often for a year when records were scattered, such as a year with a layoff, a move or a side business.
Our approach: we take over all contact with the examiner, organize the records into what the IRS actually asked for, and answer only the questions on the table. If the proposed changes are wrong, we challenge them with the examiner, then with the IRS Independent Office of Appeals if needed.
What to watch: the deadline on each document request, and whether the audit is closing with a report you agree with or one you need to appeal.
More detail: IRS audit representation
Federal tax liens
The problem: a Notice of Federal Tax Lien is recorded with the Kern County Recorder and blocks a refinance or sale of your house or other property.
Our approach: we look at which tool fits. A lien is released once the debt is paid. A certificate of discharge can free a specific property for a sale. Subordination can let a lender go ahead with a refinance. Withdrawal removes the public notice entirely, and is generally available if you owe $25,000 or less and pay by direct debit over 60 months or less. When a lien notice is first filed, you have 30 days to request a Collection Due Process hearing.
What to watch: the date on the lien notice, and whether a closing or refinance date is approaching.
More detail: Tax lien help
Bank levies and wage garnishments
The problem: the IRS freezes your bank account or sends a levy to your employer, often after several notices that went to an old address.
Our approach: a bank has to wait 21 days before sending levied funds to the IRS, so we act inside that window. A levy can be released when you enter a payment plan, when the IRS places the account in Currently Not Collectible status, or when the levy causes an economic hardship. The Franchise Tax Board uses its own earnings withholding orders and bank levies, and we handle those separately.
What to watch: the date the levy was served on the bank or employer, and whether you received a final notice of intent to levy, which carries a 30 day window to request a hearing.
More detail: Stop an IRS wage garnishment
Unfiled tax returns and back taxes
The problem: one missed year became several, and now the IRS has filed a substitute return for you that ignores your deductions, or letters about missing returns have started arriving.
Our approach: we pull the income the IRS already has on record for each year, prepare the missing returns with your real deductions, and file them in an order that protects you. Filing is usually the first step toward any payment plan or other arrangement.
What to watch: how many years are open, and whether the IRS has already assessed tax on a substitute return.
More detail: Unfiled tax returns lawyer
IRS installment agreements
The problem: you can pay, just not all at once.
Our approach: individuals who owe $50,000 or less in combined tax, penalties and interest and who have filed all required returns can usually apply online. Above that, the IRS asks for a financial statement, and we prepare it so the monthly figure reflects your real allowable expenses. Short term plans of up to 180 days are also available. A direct debit plan set up online currently carries a $29 setup fee.
What to watch: interest and penalties keep running until the balance is paid, so the plan should fit your budget for the whole term, not just the first few months.
More detail: IRS installment agreements
Offers in compromise
The problem: you owe more than you will realistically be able to pay before the IRS collection deadline runs out.
Our approach: an offer in compromise is a formal legal request that asks the IRS to resolve the debt based on what it could actually collect from your income and assets. We calculate that figure first, using the IRS's own standards, and only recommend filing when the numbers support it. If they don't, we tell you and look at other options.
What to watch: your assets, including home equity, vehicles and retirement accounts, all count in the calculation, and a pending offer pauses the IRS collection clock.
More detail: Offer in compromise
Penalty abatement
The problem: penalties and interest have grown a balance well past the original tax.
Our approach: we request First Time Abate where your history qualifies, and reasonable cause relief where events outside your control, such as a serious illness, a disaster or a job loss with documented consequences, kept you from filing or paying on time. The California side has separate rules, and we request relief there too.
What to watch: abatement removes the penalty and the interest charged on that penalty, but not the underlying tax.
More detail: IRS penalty abatement
Payroll tax problems
The problem: a business fell behind on payroll deposits, and the IRS or EDD is now asking who was responsible.
Our approach: we get filings and deposits current, sort out which quarters are actually owed, and represent owners and managers facing the Trust Fund Recovery Penalty. For Kern County farm labor contractors, that includes the annual agricultural payroll return and the EDD reporting that goes with it.
What to watch: new deposits. Falling behind again during a negotiation usually undoes it.
More detail: Payroll tax help
Franchise Tax Board matters
The problem: the FTB sends a Notice of Proposed Assessment, a bill, or an earnings withholding order to your employer.
Our approach: we file protests, set up FTB payment plans and respond to collection actions. A Notice of Proposed Assessment gives you 60 days to protest, and the protest date is printed on the notice. If the protest fails, the case can go to the California Office of Tax Appeals, which holds hearings in Fresno, Sacramento, Cerritos or by video.
What to watch: California can collect for 20 years, twice the IRS's usual 10, so an old state balance does not go away on its own.
More detail: California Franchise Tax Board help
CDTFA sales and use tax audits
The problem: a restaurant, retail store, auto business or fuel seller gets a sales and use tax audit, often based on a sample period projected across three years.
Our approach: we review how the auditor built the projection, test the sample period and markup figures against your real records, and challenge the method before it gets applied to the full audit period. If needed, we file a petition for redetermination and take the case to appeal.
What to watch: the deadline on the notice of determination, and whether CDTFA is also pursuing owners or officers personally.
More detail: CDTFA audit representation
U.S. Tax Court
The problem: you receive a Notice of Deficiency, sometimes called a 90 day letter, saying the IRS intends to assess more tax.
Our approach: we file a petition with the U.S. Tax Court before the deadline, which lets you dispute the tax before paying it. Many cases are settled with IRS Appeals or IRS counsel before trial. If a trial is needed, the two closest trial cities for Bakersfield are Fresno and Los Angeles, which are about the same distance away. The court has no permanent courtroom in Fresno and gives the exact location in the notice of trial.
What to watch: the petition deadline printed on the notice. Treat it as fixed. If it passes, the usual route is to pay the tax first and then seek a refund, which is slower and harder.
More detail: IRS Notice of Deficiency
Tax offices and courts that handle Bakersfield cases
These details were checked against each agency's own website on October 30, 2026. Agencies move offices and change hours, so confirm before you go anywhere in person.
IRS Taxpayer Assistance Center, Bakersfield
212 Coffee Rd., Suite 200, Bakersfield, CA 93309. Open Monday to Friday, 8:30 a.m. to 4:30 p.m., closed federal holidays. The IRS asks visitors to call (844) 545-5640 to schedule an appointment. When we represent you, most issues are handled by phone or in writing, and a visit is usually needed only when the IRS requires identity verification in person.
CDTFA Bakersfield office
1800 30th Street, Suite 380, Bakersfield, CA 93301. Phone (661) 395-2880. Open 8 a.m. to 5 p.m., Monday to Friday, except state holidays. CDTFA offices do not accept cash payments.
Franchise Tax Board
The FTB has no Bakersfield office. Its public offices are in Los Angeles, Oakland, Sacramento, San Diego and Santa Ana, by appointment. For Bakersfield residents the closest is in downtown Los Angeles. We handle FTB matters by phone, mail and the FTB's online system, so you won't need to travel.
U.S. Tax Court trial sessions, Fresno and Los Angeles
The Tax Court's California trial cities are Fresno, Los Angeles, Sacramento, San Diego and San Francisco. Fresno has no permanent courtroom, and the notice of trial gives the address. In Los Angeles, trials are held at the Edward R. Roybal Center and Federal Building, 255 E. Temple Street. You choose a place of trial when the petition is filed. All mail goes to the court in Washington, D.C.
California Office of Tax Appeals
The OTA hears appeals from FTB and CDTFA decisions in Sacramento, Cerritos and Fresno, or virtually. For Bakersfield, Fresno is the closest in person location.
Kern County Assessment Appeals Board
Clerk of the Board, 1115 Truxtun Avenue, 5th Floor, Bakersfield, CA 93301. Phone (661) 868-3585. If you disagree with the assessed value of your property, the county suggests calling the Assessor first. The regular filing period runs from July through November 30; in 2025 it ran July 1 through December 1 because November 30 fell on a Sunday. Appeals of supplemental and escape assessments are due within 60 days of the notice. Since September 19, 2025, each application carries a $75 nonrefundable fee, and one application is required per parcel.
How long the IRS and California can collect
The IRS generally has 10 years from the date a tax is assessed to collect it. Some events pause that clock, including a pending installment agreement request, an offer in compromise, a Collection Due Process appeal and bankruptcy. The Franchise Tax Board has 20 years, and that period can restart when new fees or assessments are added to the account.
The two clocks matter together. A federal balance from 2016 may be close to its deadline while the California balance for the same year stays collectible for another decade, so we check both dates before recommending a plan.
Who handles your case
Victory Tax Lawyers, LLP is a California law firm with one office, at 1100 S. Robertson Blvd. in Los Angeles. Our attorneys handle your case directly.
Parham Khorsandi, Esq. is licensed by the State Bar of California (#266658, admitted December 2009). He earned his J.D. from Pepperdine in 2009 and was admitted to practice before the U.S. Tax Court in 2011.
Amir Boroumand is licensed by the State Bar of California (#269570, admitted May 2010). He earned his J.D. from Loyola in 2009 and was admitted to practice before the U.S. Tax Court in 2011.
Our clients have given the firm a 5.0 average across 74 Google reviews (as of October 30, 2026). These are firmwide reviews, not Bakersfield reviews.
Limited money back guarantee
The firm also offers a limited money back guarantee. If we secure no financial benefit for you during your case, such as a reduction in tax, a restructured payment arrangement, or the prevention or end of collection activity, and you have met your obligations under the engagement agreement, we refund the fees you paid less a $2,500 administrative and hard cost fee. Any measurable benefit satisfies the guarantee. It does not cover tax preparation, bookkeeping or audit representation, and it is not a promise of any particular result. The full terms are on our Limited Money Back Guarantee page.
Every tax case turns on its own facts, and past results do not guarantee future outcomes.
How we work with Bakersfield clients from Los Angeles
Free consultation
You talk with us by phone or video about the notices you received and what you owe. We tell you what we think the realistic options are.
Engagement letter
If you hire us, a written agreement sets out the scope of the work and the fee.
Power of attorney
We file IRS Form 2848 and the matching California authorization. From then on, the agencies contact us, and we can ask the IRS for a short hold on collection while we review the file.
Transcripts and records
We pull your IRS and FTB account records for every open year, confirm the collection deadlines, and list anything that is missing.
A written plan
You get our recommendation, whether that is filing missing returns, a payment plan, a hardship status, an offer, an audit response or an appeal, along with what each path will require from you.
Filing and negotiation
We prepare the forms and financial statements, submit them, and deal with the revenue officer, examiner, appeals officer or state agency on your behalf.
Staying current
A resolution only lasts if new returns and payments stay on time, so we go over what you need to do to keep it in place.
Documents move by secure upload or email, and calls happen on your schedule.
Frequently asked questions from Bakersfield taxpayers
Talk with a tax attorney about your Bakersfield case
Whether your problem started with an oilfield layoff, a short payroll season, a CDTFA audit or a stack of unopened IRS letters, the first step is the same: find out what is owed, which deadlines apply and which options fit. The consultation is free.
Attorney Advertising. Victory Tax Lawyers, LLP is a California-licensed law firm with its principal office at 1100 S. Robertson Boulevard, Los Angeles, CA 90035. Information on this page is general in nature, may not reflect the most recent legal developments, and does not create an attorney-client relationship. This page is not legal advice. Federal and California tax outcomes depend on individual facts and the discretion of the Internal Revenue Service, the Franchise Tax Board, the California Department of Tax and Fee Administration, the Employment Development Department, or the relevant tribunal. Past results do not guarantee future outcomes; each tax matter is unique.
IRS Circular 230 Disclosure. To ensure compliance with requirements imposed by the IRS, any U.S. federal tax advice contained on this page is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.
Related pages
Kern County
County page
Fresno
Central Valley neighbor
Visalia
Tulare County neighbor
California Tax Attorney
Statewide representation
Back Taxes
Unfiled returns and balances
Currently Not Collectible
Hardship status explained
EDD Audit Representation
California payroll audits
FTB Audit Representation
California income tax audits
IRS Payment Plans
Paying over time