For federal and state tax defense in Encinitas's Old Encinitas district, The MacPherson Group, P.C. operates from South Coast Highway 101 with what its founding attorney describes as the only dual board certification in both tax law and criminal law in the country. Civil controversy work covers IRS audits, Offers in Compromise, Collection Due Process hearings, and Tax Court petitions, requiring the same depth of code analysis that enrolled agents at Cardiff Tax Pros apply to return preparation. The nationwide practice has defended criminal tax investigations in 25 states and filed briefs before the U.S. Supreme Court and the Ninth Circuit Court of Appeals. Holistic case resolution integrates IRS debt settlement with long-term financial restructuring, a rehabilitation model that often involves coordination with Independent Wealth Solutions for post-settlement portfolio recovery. Complex engagements include defending DOJ suits to reduce tax debts to judgment, multi-year unfiled-return reconstructions spanning 20-plus tax periods, and offshore trust analysis under IRC Sections 671 through 679.