Introduction

Sue Ann is a shareholder and officer in Fredrikson & Byron’s Tax Disputes & Litigation and Agribusiness & Cooperatives Groups.

As a former trial attorney for the Internal Revenue Service, Sue Ann focuses her practice on advising and representing clients in all facets of federal and state tax administrative proceedings (audits and appeals), criminal tax investigations, and tax litigation before the state and federal courts. Her results-oriented representation of individuals, corporations, estates, cooperatives, financial institutions, and trusts has produced favorable resolutions before the IRS and state taxing authorities, many of which have been successfully concluded without the need for litigation.

In addition to her tax controversy work with clients, Sue Ann dedicates a significant portion of her practice counseling and advising agricultural and rural electric cooperatives on tax issues unique to their industry groups.

Education

• State University of New York at Buffalo, J.D., 1978
• St. Bonaventure University, B.S. (Mathematics), magna cum laude, 1975

Bar Admissions

• Minnesota
• New York
• District of Columbia
• U.S. Tax Court
• U.S. Court of Federal Claims
• U.S. District Court for the District of Minnesota
• U.S. Court of Appeals, Eighth Circuit
• Federal Circuit Court of Appeals
• U.S. Supreme Court

Practice Areas

• Tax Disputes & Litigation
• Agribusiness & Cooperatives
• White Collar & Regulatory Defense
• Trusts & Estates Litigation

Representative Experience

• Chapman v. Commissioner, 651 N.W. 2d 825 (Minn. 2002): Minnesota alternative minimum tax provision limiting charitable contribution deductions to only Minnesota charities declared unconstitutional as discriminatory to interstate commerce
• Northern States Power Company and United Power Association v. Commissioner, 571 N.W. 2d 573 (Minn. 1997): Minnesota sales tax exemption for capital equipment held applicable to electrical transformers located outside power plants (ruling later extended to power lines and poles)
• O'Shaughnessy v. United States, 517 N.W. 2d 574 (Minn. 1994): Federal tax lien held unenforceable against assets of discretionary trust
• Burlington Northern Railroad Company v. Commissioner, 509 N.W. 2d 551 (Minn. 1993): Minnesota sales tax imposed on railroad rolling stock held invalid under federal 4-R Act
• Landmark v. U.S., 25 Cl. Ct. 100 (1992): First case in the country to hold that cooperatives are not subject to the deduction limitations of I.R.C. Section 277
• Security Bank Minnesota v. Commissioner, 98 T.C. 33 (1992), aff'd, 994 N.W. 2d 432 (8^th Cir. 1993): Tax case that involved 40 Midwestern banks holding that small cash-basis banks were not subject to the interest accrual rules under I.R.C. Section 1281

Selected Publications & Presentations

• "The ABCs of Handling an IRS Audit," Fredrikson & Byron's White Collar & Regulatory Defense Focus Newsletter, July 2004

Professional Activities

• Member, Past Chair, Tax Section, Minnesota State Bar Association
• Executive Committee Chair, Legal Tax & Accounting Subcommittee, National Council of Farmer Cooperatives (2003-2004)
• Past President, National Society of Accountants for Cooperatives, North Central Chapter

Honors & Distinctions

• Listed in Woodward/White The Best Lawyers in America, 2007 edition (nominated by peers)
• Received NAWBO Woman of Achievement Award, April 2006
• Named a "Super Lawyer" and among "Top 50 Women Super Lawyers" by Minnesota Law & Politics
• Listed in Minnesota's Guidebook to Law & Leading Attorneys since its inception in 1994
• Featured in article "Antidote to the IRS" in Corporate Report Minnesota , April 1994