Introduction
Steve is a senior of counsel attorney at Fredrikson & Byron who concentrates his practice in tax litigation, business and commercial litigation, and white collar criminal and regulatory agency defense. Prior to entering private practice in the Twin Cities, he was a Department of Justice Tax Division trial attorney responsible for representing the government in tax refund and general tax litigation matters in numerous federal district courts in the Midwest and Northeast.
Steve has been a writer and a lecturer at continuing legal education and other professional seminars on such topics as tax refund litigation, opening statement, closing argument, the art of trial advocacy, the law of privilege, the death penalty, ethical issues in white collar criminal defense, bank fraud, and fidelity insurance.
Education
- University of Chicago Law School, J.D., 1971
- Bowdoin College, A.B., 1968
Bar Admissions
- Minnesota
- Federal District Court of the District of Minnesota
- Court of Appeals for the Eighth Circuit
- United States Tax Court
- United States Court of Federal Claims
- United States Supreme Court
Practice Areas
Representative Experience
- Xcel Energy Inc. v. United States (D. Minn.) (tax treatment of leveraged company-owned life insurance plan)
- Damon Thibodeaux v. Burl Cain, Warden (post-conviction representation of Louisiana death row inmate)
- O’Shaughnessy v. Commissioner, 332 F.2d 1125 (8th Cir. 2003) (multi-issue litigation involving, inter alia, depreciation, abandonment loss, and change of method of accounting issues for glass manufacturing company)
- Northern States Power Company v. United States, 151 F.3d 876 (8th Cir. 1998) (multi-issue income tax case involving, inter alia, placed in service date for nuclear fuel assemblies and change of method of accounting questions)
- U.S. Sprint Communications, Ltd v. Comm’r, 578 N.W.2d 752 (Minn. 1998) (dispute over whether federal telecommunications excise tax that taxpayer collects from its customers should be included in “sales price” and taxed by the Minnesota sales tax)
- Northern States Power Company v. United States, 73 F.3d 764 (8th Cir. 1996)(multi-issue income tax case, including an “interest netting” dispute)
- O’Hagan v. United States, 95-1 USTC 50,082, aff’d, 96-1 USTC 50,311 (8th Cir. 1996) (injunction action against IRS to restrain levy on homestead)
- Northern X-Ray Company v. Tax Commissioner, 542 N.W.2d 733 (North Dakota 1996) (defense of North Dakota contractor’s use tax claims)
Selected Publications & Presentations
- “Implementing FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes,” Legal, Tax & Accounting Conference of the National Council of Farmer Cooperatives, January 25, 2008
- “Privilege Meets Transparency: Can We Practice Safe Tax?” The Tax Executive, May-June 2006
- “The Meaning and Consequences of a ‘Fraudulent’ Tax Return,” co-authored with William T. Armstrong, Fredrikson & Byron’s White Collar & Regulatory Defense Focus Newsletter, July 2004
- “Why Death Is Different: Minnesota’s Experiment With Capital Punishment,” Book Review, William Mitchell Law Review, Vol. 30, No. 3, 2004
- “Replenishing the Company Cookie Jar: Responding to Embezzlement,” Fredrikson & Byron’s White Collar & Regulatory Defense Focus Newsletter, November 2003
- “A Litigator's Approach to Tax Disputes,” Initially presented in a Hennepin County Bar Association Tax Section seminar; revised July 2003
- “The Blatant and not so Blatant Destruction of Documents,” Fredrikson & Byron’s White Collar & Regulatory Defense Focus Newsletter, January 2003
- “Tax Refund Litigation,” Federal Bar Association
- “Developments in Tax Law,” Minnesota State Bar Association, Tax Section
- “Bank Fraud,” Minnesota Bankers Association
- “Opening Statement, Closing Argument, and the Art of Trial Advocacy,” Forum Committee on Construction
- “Defense Counsel’s Conflicts of Interest, Multiple Representation, and Disqualification: A Balancing of Ethical and Constitutional Principles,” Minnesota Institute of Legal Education
- “Fidelity Insurance Overview,” Minnesota Institute of Legal Education
- “Criminal Law Considerations in Tax Examinations: Making the Best of a Bad Situation,” Hennepin County Bar Association Tax Section (with John Lundquist)
Professional Activities
- Minnesota State Bar Association: Tax Section
- Hennepin and Ramsey County Bar Associations
- American Bar Association: Tax, Litigation, and Criminal Justice Sections
- National Association of Criminal Defense Lawyers
Honors & Distinctions
- Department of Justice Tax Division Outstanding Attorney Awards
- Attorney General’s Special Commendation Award
- Listed, The Best Lawyers in America (Litigation and Controversies-Tax), 2010-2012 editions
