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Welcome to Dayes Law Firm, where our commitment to exceptional legal service and client care stands as the cornerstone of our practice. Based in Phoenix, Arizona, our firm extends its reach nationwide, providing expert legal guidance across a diverse range of practice areas. Our dedicated team of attorneys brings a wealth of experience and passion, ensuring that each client receives the personalized attention they deserve.  Our Practice Areas Include:

Estate Planning | Probate Litigation | ERC Compliance | Tax Controversy | Business Formation | Tax Resolution

At Dayes Law Firm, our mission is to deliver top-tier legal services with integrity, compassion, and a deep understanding of the law. We understand that legal challenges can be daunting, and we are here to guide you every step of the way. Whether you are planning for the future, navigating a complex probate matter, or dealing with a tax issue, you can trust us to be your dedicated legal advocates.  Learn more about our legal team below:

Alberte Trey Dayes III is a trial attorney who has been practicing law since 1996.

He is a managing partner at Dayes Law Firm, and he is currently on counsel for Phillips Law Group.

Throughout his career, Mr. Dayes has represented several large corporations and municipalities in Arizona and Utah. For one client, he was successful in obtaining a $3.8 million settlement.

Mr. Dayes received his Juris Doctor from Brigham Young Universitys J. Rueben Clark Law School in 1996, where he was chosen to serve as the Note and Comment Editor for the BYU Journal of Public Law. He also authored “Drafting a Limited Liability Clause that will Pass the Scrutiny of Utah Courts.”


Tim Tonkin is a Chief Operating Officer with Dayes Law Firm. As an attorney keenly focused on helping consumers against the interests of big business and/or government, Tim has devoted his career to advocating for his clients both with tax law cases and in personal injury litigation matters.

Since graduating from Arizona State University College of Law as a Pedrick Scholar in 2000, Tim has focused on litigating cases and spending time in the courtroom. He earned special status with the State Bar of Arizona in 2013 as a certified specialist in Injury and Wrongful Death Litigation and was the 2018 co-chairman of the State Bar of Arizona’s College of Trial Advocacy.

Kathy AuCoin is a tax attorney at Dayes Law Firm.

Kathy was raised in Maine but moved to Arizona in 1995 to complete her Bachelor of Science at Arizona State University. She later received her MBA at the University of Phoenix before deciding to pursue her Juris Doctorate at Arizona Summit Law School.

Kathy has experience in tax law, family law, real estate law, personal injury, probate, and estate planning. She also has a background in real estate investments, business management, and small business strategy. 

Dennis Evans is the Managing Tax Attorney at Dayes Law Firm. Dennis joined Dayes Law Firm over 10 years ago after gaining experience at another firm and has extensive experience in different areas of the law, particularly in working on tax cases for his clients. Although tax work may seem boring to some, Dennis has learned to thrive in this area by successfully helping resolve his client’s cases with a unique perspective and a compassionate approach to their legal needs.

Dennis is licensed in California and is limited to federal practice outside of the state. This includes work in front of the IRS, Social Security Administration, and other federal agencies.

Lucas Frei is an attorney with Dayes Law Firm with experience in many areas of law, including tax controversy and litigation, tax planning, estate planning, probate, immigration, business law, and personal injury.

Lucas was born and raised in Gilbert, Arizona and earned his Bachelor of Science from Northern Arizona University. He went on to earn his Juris Doctorate degree from the Sandra Day O’Connor College of Law at Arizona State University before pursuing his LL.M – Master of Laws Degree (Taxation) from the University of Denver.

Licensed in both Arizona and Colorado, Lucas prides himself on client service and on being available to his clients and getting them the results they deserve.

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