Allen Dell

Attorneys at Law

813.223.5351 202 South Rome Avenue Suite 100
Tampa, Florida 33606

Cynthia Anne Mikos

Cynthia Mikos is a shareholder and managing partner of Allen Dell, P.A. where she practices in the areas of health care and administrative law.


Ms. Mikos is Board Certified in Health Law by The Florida Bar Board of Legal Specialization and Education, and represents licensed health care professionals and facilities throughout Florida. As a former nurse and executive of a Fortune 100 health care company, Ms. Mikos values her prior health care experience as an asset to her legal advocacy.

Affiliations & Accolades:




Best Lawyers Award Badge





Practice Areas:

  • Florida and federal regulatory compliance
  • Licensure and certification
  • Fraud and abuse advice
  • Medicare, Medicaid and other payer disputes
  • Business issues for health care clients
  • Clients include hospitals, physicians, advanced registered nurse practitioners, physician assistants, nurses, mental health therapists, durable medical equipment companies, home health agencies, pharmacies, sleep laboratories, rehabilitation agencies, long-term care facilities, providers of service to the developmentally disabled and independent diagnostic testing facilities.


  • Stetson University College of Law, J.D., 1993, Honors: Cum Laude
  • University of Baltimore, M.B.A., 1983, Honors: Cum Laude
  • West Virginia University, B.S.N., 1977, Honors: Cum Laude


  • The Florida Bar, 1993
  • U.S. Supreme Court, 2003

Current and Prior Professional Associations:

  • American Health Lawyers Association
  • The Florida Bar, Health Law Section
    • Member of executive committee 2003 - 2013, chair of section 2011-2012
  • Hillsborough County Bar Association, Health Law Section
  • Florida Association of Women Lawyers
  • The American Association of Nurse Attorneys
  • The Pearl Society
  • University of Tampa School of Nursing Community Advisory Board

Relevant Prior Experience:

  • Registered Nurse
  • Executive with Fortune 100 health care company


  • AV Preeminent, Martindale-Hubbell Law Directory, since 2010
  • Best Lawyers in America, 2006-present
  • The Best Lawyers in America, Named as “Lawyer of the Year” for Health Care Law in Tampa, 2010 & 2016
  • Florida Trend’s Legal Elite, health care law, 2011-2016
  • Florida Super Lawyers, health care law, 2007-2016
  • Florida Super Lawyers Top 50 Women Lawyers, 2011-2012
  • Florida Association of Women Lawyers as a Leader in the Law, 2010