Introduction

Masha focuses on state and local tax disputes at the audit, administrative appeal, and court litigation levels. Masha has experience litigating and resolving individual and corporate income tax, residency, sales and use tax, cigarette and tobacco tax, insurance tax, Minneapolis Entertainment Tax, and various other state and local tax matters. Masha’s practice also includes federal income tax planning and IRS disputes, such as helping clients comply with requirements relating to foreign income, foreign bank accounts, and Passive Foreign Investment Companies.

Masha serves clients from a variety of industries including cooperatives, entertainment, hotel, product distribution, computer software and hardware, insurance, aircraft leasing, securities, energy, retail, credit services, healthcare information technology, and photographic equipment and supplies.

Education

• University of Minnesota, J.D., 2007, magna cum laude
• Macalester College, B.A., 2004, magna cum laude

Bar Admissions

• Minnesota, 2007
• U.S. District Court for the District of Minnesota, 2007

Practice Areas

• Tax Disputes & Litigation
• Litigation
• Property Tax Appeals
• Trusts & Estates

Languages

• Russian (native speaker)

Representative Experience

• Northern X-Ray Co. v. Commissioner of Revenue, 2009 WL 4755165 (Minn. Tax. Ct. Dec. 8, 2009) (holding that credits received by a company from a manufacturer in exchange for honoring pricing agreements with its customers, which entitled the customers to discounts off the retail price, are not part of the gross receipts from the end user retail sale with its customers, and as such are not subject to sales and use tax).
• Ticketmaster, LLC v. Commissioner of Revenue, 2008 WL 650294 (Minn. Tax. Ct. Mar. 6, 2008) (holding that Ticketmaster’s convenience charges and processing fees are not subject to the admissions tax under the Minneapolis Entertainment Tax).

Selected Publications & Presentations

• "Minnesota Taxes: To be a resident, or not to be...that is the question," Minneapolis/St. Paul Business Journal Seminar, May 2013
• Minnesota Chapter of American Bar Association’s Sales & Use Tax Deskbook, co-authored with Jeffrey J. McNaught, 2009-2010, 2010-2011, and 2011-2012
• “Minnesota Sales and Use Tax Update,” Institute for Professionals in Taxation Twin Cities Fall Luncheon, October 27, 2011
• “U.S. Tax Obligations of U.S. Citizens and Residents Living in Canada,” Interview with Terry McLeod of CBC News Radio Winnipeg, August 26, 2011
• “Residency for Minnesota Income Tax Purposes,” MSBA 37TH Annual Probate & Trust Law Section Conference, June 6 & 7, 2011
• “Reporting Foreign Financial Accounts: IRS Announces New Voluntary Disclosure Program,” FredNEWS: International, February 2011
• “FBARs, Undisclosed Foreign Accounts, and New Reporting Requirements,” 70th Annual MSBA Tax Institute, December 2, 2010
• “Minnesota Income Tax Residency of Individuals and Trusts – What Estate Planners Ought to Know,” HCBA Trusts & Estates Section, October 26, 2009
• “Minnesota Income Tax Residency of Individuals and Trusts – What Estate Planners Ought to Know,” Highlights of 2009 Probate & Trust Law Conference, September 3, 2009
• “Minnesota Income Tax Residency of Individuals and Trusts – What Estate Planners Ought to Know,” Minnesota State Bar Association 35th Annual Probate & Trust Law Section Conference, June 8 & 9, 2009
• “Ascertaining The Scope of the Minneapolis Entertainment Tax,” Tax Section News, Vol. 10, No. 5, Minnesota State Bar Association Tax Section, Fall 2008

Professional Activities

• American Bar Association
• Minnesota State Bar Association
• Hennepin County Bar Association
• Minnesota Women Lawyers
• Twin Cities Cardozo Society
• Institute for Professionals in Taxation

Honors & Distinctions

• Named as one of Minnesota’s “Future stars” by Benchmark Litigation, 2009
• Minnesota Law Review, Managing Editor, 2006-2007; staff member, 2005-2006
• Order of the Coif

Community Involvement

• Lakewinds Natural Foods Cooperative, Board Member and Board Secretary