Martin J. Waters

HFM Partner Mitch Dubick concentrates his practice in tax controversy matters, representing individuals and business entities before the IRS and all state taxing authorities, and his work also includes business, real estate, and tax planning. Mr. Dubick’s years of experience and cost-effective solutions have made him the choice of clients, accountants, and other lawyers to handle their tax disputes, including audits, overdue returns, offshore accounts, appeals, collection matters (inclu...

Jim Krenn is a lawyer recognized by Best Lawyers in the practice areas of Mergers and Acquisitions Law and Venture Capital Law. Jim practices law in San Diego, California Best Lawyers has recognized Jim Krenn since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Jim Krenn is held by other lawyers.

John Hammerstrand is a lawyer recognized by Best Lawyers in the practice area of Personal Injury Litigation - Plaintiffs. John practices law in San Diego, California Best Lawyers has recognized John Hammerstrand since 2022. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which John Hammerstrand is held by other lawyers.

Bryn Spradling is a Shareholder in the Firm’s San Diego office and member of both the Corporate Practice Group and Health Care Practice Group. Mr. Spradling practices general business and corporate law, health care law and real estate law, focusing on contractual arrangements in business transactions, representing both individuals and entities, with a large portion of his practice involving clients in the health care field.

Raymond Bertrand is Chair of the San Diego Office and San Diego Employment Law Department. Mr. Bertrand is one of the nation’s premier litigators. A skilled trial attorney with more than 20 defense verdicts, he has represented numerous Fortune 500 companies in their most challenging, high-profile employment cases. Mr. Bertrand is equally adept at helping his clients navigate the court of public opinion, helping protect their interests and reputations by working closely with media and co...

Douglas “Doug” Clifford is a Partner in the firm’s Class Action and Employment Law Practice groups. Doug has spent approximately twenty years practicing employment law in a variety of legal roles: litigator, in-house counsel, adjunct professor, mediator and a business owner. At Wilson Turner Kosmo, Doug represents employers for all their employment law needs. He advises clients on the full spectrum of employment law issues, including wage and hour issues, wrongful terminatio...

Leslie Ryland is a seasoned attorney who has spent the last three decades representing clients in all types of family law matters, with a special focus on custody issues. She is a Certified Family Law Specialist, a special designation from the State Bar of California reserved for attorneys who have “demonstrated a high level of experience in the specialty field, fulfilled ongoing education requirements and been favorably evaluated by other attorneys and judges familiar with their work.&...

As a Managing Attorney at The Barnes Firm Injury Attorneys in San Diego, California, I represent individuals and families in Personal Injury Litigation - Plaintiffs matters. My commitment to helping injury victims is deeply personal and rooted in my own experience with a catastrophic car accident as a teenager. I witnessed firsthand how a serious injury can affect every aspect of a family’s life. While the physical recovery was challenging, the financial uncertainty surrounding medical ...

Valentine is a trial and litigation partner in the San Diego office. Val's practice focuses on commercial litigation, with an emphasis on real estate litigation. Val represents owners, developers, purchasers, sellers, lessors, and lessees of commercial and residential properties in contract and tort litigation, construction litigation, and entitlement and environmental litigation. Val has successfully litigated antitrust cases, director's liability cases, securities fraud cases, defamation ca...

In his law practice, HFM Partner Bruce O’Brien’s focuses on all aspects of federal and state taxation, with a particular emphasis on tax controversies, partnerships, limited liability companies, and business planning. Mr. O’Brien represents taxpayers before the Internal Revenue Service, Franchise Tax Board, and State Board of Equalization. He also represents clients before the United States Tax Court, and he is a certified specialist in Taxation Law. Additionally, Mr. O&rsqu...