Paul A. Tyrell

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...

Partner Alexis S. Gutierrez is the Chair of HFM's Litigation Department, in addition to serving on the firm’s Executive and Management Committees. With over 20 years of first chair experience, Mr. Gutierrez provides business and employment counseling and complex commercial litigation support to public and private entities, and non-profit organizations. He enjoys Martindale-Hubbell’s highest peer rating (“AV Preeminent”) for Legal Ability and General-Ethical Standards. ...

Thomas Millikan is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Patent. Thomas, who practices law in San Diego, California, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Thomas is held by other top lawyers in the same geographic and legal practice area.

Grant Puleo represents developers, owners, operators, investors, lenders, and financial institutions in real estate, finance, and business transactions across California and throughout the United States. He handles acquisitions, development, construction, syndications, dispositions, leasing and financing across commercial, multifamily, student housing, hospitality, data center and other product types. An experienced trial attorney with more than a dozen jury trials and dozens of binding arbit...

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...

A compelling and spirited litigator, Gabe P. Wright is the “go-to” attorney for his varied clientele – often handling high stakes and complex litigation. His practice involves handling a wide variety of class action, commercial litigation, and real estate litigation matters — regularly serving as coordinating counsel for his clients. His extensive experience involves representation of clients in both state and federal court throughout California and across the United S...

Scott Cummins is of counsel to Casey Gerry Schenk Francavilla Blatt & Penfield, LLP, a California law firm. He is an experienced product liability and insurance bad faith coverage lawyer who has handled several multi-million dollar cases against aircraft and product manufacturers and insurance companies. He successfully sued the manufacturer of a water brake cylinder (a device which stops the ram used to launch aircraft on aircraft carriers) which had seen twenty years of service on the U...

Brian Fish focuses his practice on land use, public/private partnerships, public contracting, environmental and real estate matters. Mr. Fish assists public and private clients with California Environmental Quality Act (CEQA) compliance, coastal permitting, planning and zoning issues, Subdivision Map Act processing, Williamson Act issues, condominium conversions and prevailing wage analysis. He also negotiates and drafts all other manner of documentation required to acquire, develop, finance,...

Benjamin J. Howard is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Health Care, Medical Malpractice Law - Defendants and Personal Injury Litigation - Defendants. Benjamin J., who practices law in San Diego, California, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Benjamin J. is held by other top lawyers in the same geographic and legal practice area.

Michael Kalt is a partner in the Employment Law Practice Group of Wilson Turner Kosmo LLP, where he has worked since 1996. His employment law practice emphasizes the litigation and trial of wrongful termination, harassment, discrimination cases in state and federal court. Michael also provides advice and training to employers on employee discipline and investigations, employment policies and procedures, and fair employment practices. Michael represents businesses of all sizes and in most indu...