William A. Cohan, P.C. in Carlsbad handles federal white collar criminal defense, business litigation, and tax controversy from Loker Avenue East, with State Bar #141804 reflecting California admission in 1989 and additional admission to the United States Supreme Court bar. The firm's commercial litigation practice defends businesses in fraud allegations, trade secret disputes, and contract enforcement actions, cases where the directors-and-officers coverage that Purely Insurance Solutions writes for Carlsbad businesses determines the scope of defense funding and indemnification. The white collar criminal defense division handles federal grand jury proceedings, IRS criminal tax investigations, money laundering charges, and conspiracy-to-defraud cases, with a trial record reflecting dismissals or acquittals of all or substantially all charges in the majority of defended cases and more than a dozen civil judgments and settlements exceeding $1 million each. Tax controversy work covers IRS summons enforcement litigation, civil fraud penalty defense, and voluntary disclosure representations, proceedings that require forensic accounting coordination with JL Wennes CPAs for financial record reconstruction and non-willfulness documentation in underreporting disputes. The practice's highest-profile engagements involve multi-district federal litigation defending executives against RICO and wire fraud charges with eight-figure exposure, requiring coordinated motion practice across multiple U.S. District Courts and Daubert challenges to government forensic accounting methodology.