- Posts by Michael S. Raum
ShareholderMike also represents taxpayers in disputes with the Internal Revenue Service (IRS) or the State of North Dakota. These include audits as well as complex collection matters. He frequently works with individuals and businesses on ...
Under IRC § 6330, a taxpayer is entitled to a “collection due process” (CDP) hearing before the IRS Appeals Office can take any enforced collection action.
One of the largest sources of stress for a taxpayer with significant federal tax debts is whether the IRS can take his or her house. For many taxpayers, the family residence is the most important source of their wealth. In addition, it is not just their house, but their home—a source of happiness and joy and family community. The prospect of losing a home therefore not only threatens financial loss, but it is often emotionally taxing as well.
- EventLet’s Talk About Tax – An Annual Sampler 2025
- Legal UpdatePlanned Amendments to Minnesota Animal Feedlot Rules
- Legal UpdateCook v. Trimble – The Minnesota Court of Appeals Clarifies Standards for UPEPA, Judicial-Proceedings Privilege and Attorney Immunity
- Firm NewsFredrikson Earns Recognition in PitchBook's 2025 First Quarter Global League Table Awards