Dawn R. Gabel, Partner


Dawn Gabel focuses her practice on sales and use tax advice and litigation, property tax issues, and multistate income tax advice and litigation.

Ms. Gabel represents clients across a broad range of industries, including energy, construction, retail, manufacturing, low-income housing, and development of golf courses, and resorts. She provides counsel to these clients on valuation, exemption, and classification issues, and she represents them in sales and use tax matters and income tax matters, encompassing audit and refund disputes, multistate compliance, multistate voluntary disclosure programs, apportionment issues, and luxury and excise tax issues. She represents clients before assessing officials and bodies, administrative tribunals and boards, and trial and appellate courts throughout the United States.

In addition, Ms. Gabel speaks frequently on local and national tax matters. She has been recognized by her peers in The Best Lawyers in America and The Legal 500 US.

Legal Services

Education and Honors

  • University of Arizona College of Law (J.D., cum laude, 1989)
  • Arizona State University (B.A., 1985)

Bar Admissions

  • Arizona

Professional and Civic Activities

  • Herberger Theater Center (Board of Directors, 2018)
  • Maricopa Chapter, Arizona Women Lawyers Association (Member, Past President, 1990–present)
  • Institute for Professionals in Taxation (Member)
  • ABA SALT (Subcommittee Co-Chair)

Professional Recognition

  • Legal 500 US, Tax: Domestic Tax (2011, 2013, 2015)
  • Legal 500 US, Energy: Regulatory (2013)
  • The Best Lawyers in America (Tax Law, 2013–present)
  • Southwest Super Lawyers (Tax, 2010-present)
  • AZ Business Magazine, Arizona's Top Lawyers (Tax Law, 2008–2009, 2012–2013)
  • Martindale-Hubbell® AV Preeminent Peer Review Rated
  • Best Lawyers® 2022 Phoenix Tax Law "Lawyer of the Year"