Areas of Practice
- Tax
- State & Local Tax
- Distressed Real Estate Litigation & Restructuring
- IRS Controversy & Tax Litigation
Education
- University of Arizona College of Law, J.D., cum laude, 1989
- Arizona State University, B.A. in Political Science, 1985
Bar & Court Admissions
- Arizona
Dawn R. Gabel
Partner
201 E. Washington StreetSuite 1600
Phoenix AZ 85004
TEL: 602.257.5231
FAX: 602.257.5299
Dawn R. Gabel is a tax partner in the Phoenix office of Steptoe & Johnson LLP and a member of the Tax practice group. Ms. Gabel focuses her practice on state and local tax matters.
State and Local Tax Matters
Ms. Gabel has a broad background in state and local tax law, with considerable experience related to property tax matters, including advice and litigation on valuation, exemption and classification issues for major industrial properties, resorts, golf courses, banks, apartment complexes, hospitals, office buildings, agricultural and vacant land. Ms. Gabel has also represented clients using the statutory valuation methodology for shopping centers. She also represents clients in sales and use tax matters, encompassing audit and refund disputes, multi-state compliance, multi-state voluntary disclosure programs, and luxury and excise tax issues. She represents clients before the Department of Revenue, the various County Assessors, the State Board of Equalization, The State Board of Tax Appeals, the Office of Administrative Hearings, and the Arizona Tax Court and Court of Appeals.
Litigation
Ms. Gabel also has substantial commercial litigation experience in the areas of banking, trust administration and reformation, probate, insurance coverage, business tort, partnership dissolution, and environmental and toxic tort disputes.
Ms. Gabel frequently speaks to professional audiences at educational seminars and has authored numerous articles.
Legal Rating
Ms. Gabel has earned the rating of AV, the highest rating awarded by the Martindale-Hubbell Law Directory based on confidential opinions from members of the bar and the judiciary. In Martindale-Hubbell’s own words: “An AV Rating shows that a lawyer has reached the height of professional excellence. He or she has usually practiced law for many years and is recognized for the highest levels of skill and integrity.”
Noteworthy
- Legal 500 US, Domestic Tax: West Coast, 2011
- Southwest Super Lawyers, Tax Law, 2010-2011
- AZBusiness Top Lawyers, Tax Law, 2008-2009
Select News & Events
- Steptoe Receives 13 Practice, 45 Individual Mentions in Legal 500 United States 2011
- Southwest Super Lawyers Honors Steptoe Attorneys
- Seventh Annual Construction Industry Tax Issues Seminar, June 3, 2010, (A Steptoe Sponsored Event)
- Southwest Super Lawyers Honors 14 Steptoe Attorneys
- Arizona Business Magazine Names 13 Steptoe Attorneys to Top Lawyers List
- Sixth Annual Construction Tax Issues Seminar - Important Issues in a Distressed Real Estate Market, June 17, 2009, (A Steptoe Sponsored Event)
- Fifth Annual Construction Tax Issues Seminar, June 4, 2008, (A Steptoe Sponsored Event)
- Lorman Seminar: Property Tax in Arizona, February 13, 2008
- Lorman Seminar: Property Tax in Arizona, October 10, 2007
- Fourth Annual Construction Industry Tax Issues Seminar, June 14, 2007, (A Steptoe-Sponsored Event)
- Tax Group Scores Victory for Arizona Utility
Selected Publications
- November 2009, A Report From Steptoe & Johnson LLP
Professional Affiliations
- Member, Arizona Women Lawyers Association, Maricopa Chapter, 1990-Present
















