Michelle B. Graham

Partner | San Diego

Secretary Heather Ybanez


Michelle is a partner in the private client and tax team.

Her team focuses on estate planning and tax planning strategies for both domestic and international clients. She has considerable experience in advising both US and non-US clients on tax planning matters, including planning and implementing strategies to minimize global taxation and IRS compliance with regard to foreign reporting.

Michelle advises non-US individuals around the world on investing in the United States, as well as advising US individuals residing outside of the country on their US tax filings and global estate planning. Her cross-border experience includes work in Latin America, Asia, Europe, Australia, Canada and the Middle East.

She has done a substantial amount of work for migrating clients, including corporate executives moving from state to state and abroad and those choosing to retire or have a second home in California.

Michelle also advises on sophisticated planning issues for family businesses, including structuring and implementing intra-family sales, buy-sell agreements and family business succession planning.

Michelle has been recognized in the Chambers High Net Worth Guide in the area of Private Wealth Law – Southern California since 2020. She is recognized as a recommended lawyer by The Legal 500 US in 2024 in the area of International Tax. Michelle is also ranked in Legal Week's Private Client Global Elite, Best Lawyers in America®, San Diego Magazine's 'Top Lawyers,' San Diego Super Lawyers, and Women Leaders in the Law. She has achieved a Martindale-Hubbell® AV Rating.