Robert L Sommers

Robert L. Sommers has practiced tax law in San Francisco for decades, building a reputation for thorough analysis and straightforward advice. He's worked with property owners, investors, and business operators who need a senior attorney, not a first-year associate, handling their case. That level of direct access is harder to find than it sounds, and it's one reason clients who've used his services tend to come back. Sommers focuses on the intersection of federal and California tax law, with particular strength in property tax assessments, Prop 13 disputes, and the tax consequences of real estate transactions. He's handled appeals ranging from single-family homes to multi-tenant commercial buildings, and he's represented clients before the San Francisco Assessment Appeals Board, the IRS, and the California Franchise Tax Board. A 5.0 rating across client reviews reflects a consistent pattern of clear communication, realistic expectations, and results.

Sommers handles the full range of property tax and real estate tax matters that come up for California property owners. On the assessment side, that includes Prop 13 base year value disputes, decline-in-value filings under Prop 8, change-of-ownership reassessment challenges, and formal appeals before the San Francisco Assessment Appeals Board. For clients involved in real estate transactions, he advises on the tax consequences of sales, exchanges, and restructurings, including whether a 1031 exchange is structured correctly, how a partial interest transfer will be treated under Prop 13, or how an inheritance will be handled under the updated Prop 19 rules. His tax controversy work covers IRS audits, appeals within the IRS, Tax Court representation, and FTB dispute resolution. Clients dealing with audit reconsiderations, collections, or penalty relief come to him when the matter is serious enough to warrant experienced counsel. Sommers also advises on estate and trust planning where real property is involved, particularly for clients navigating the Prop 19 parent-child exclusion or trying to preserve Prop 13 protections across generations. The combination of deep California tax knowledge and federal tax experience is the throughline across all of these services.

Sommers starts with a thorough consultation that covers the full picture of your situation, not just the immediate question. If a property reassessment has come in high, he'll look at both the appeal prospects and any related tax consequences from the transaction or event that triggered it. For property tax appeals, he reviews comparable sales, the assessor's methodology, and any applicable exclusions or legal arguments before recommending whether to appeal. If the case is worth pursuing, he handles all filings and represents the client through the informal conference and, if needed, the formal hearing. For tax controversy matters, he reviews the audit or notice, evaluates the legal exposure, and develops a response strategy before responding to the IRS or FTB. He's direct about what the realistic outcomes look like and won't drag out a matter if a reasonable settlement is available. Throughout any engagement, clients work directly with Sommers rather than being handed off to staff. That's a deliberate choice, and it shows in the quality and consistency of the work.

Sommers serves clients in San Francisco and throughout the Bay Area, with particular activity in high-value residential neighborhoods and commercial corridors where assessment disputes are most common. He handles California state tax matters statewide and federal tax cases from clients across the country. Remote consultations are available for clients outside the immediate San Francisco area.