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.
David assists clients with a variety of commercial, corporate and tax law matters.
David has experience serving corporate and individual clients in multiple states, assisting with a variety of transactional and controversy matters. He has worked with both publicly- and privately-held companies, particularly within the retail, technology, financial and healthcare industries. David works to offer practical support in business transactions, financing, planning and tax issues.
Prior to joining Fredrikson, David served as senior associate at a public accounting firm in Minneapolis as a member of its State and Local Tax consulting group. There, he was involved with writing administrative appeals and providing multi-state taxability guidance to resolve a variety of income and indirect tax matters.
David enjoys employing a collaborative approach when working with clients, seeking to understand business needs and industry realities in serving as both legal counselor and business advisor.
Articles & Presentations
June 30, 2021
Construction is one of the more unique and fascinating industries when it comes to state tax. When working with clients on either sales and use tax planning or controversy matters, the sales and use tax structure facing contractors frequently prompts a number of unanticipated challenges.
May 19, 2020
With the COVID-19 pandemic continuing to impact businesses within the healthcare industry, the Minnesota Department of Revenue on May 14, 2020, again offered relief to businesses with upcoming MinnesotaCare tax payment obligations.
April 22, 2020
As social distancing methods and shelter-in-place orders during the COVID-19 pandemic have prompted many across the country to work from home, businesses have begun to wonder about the nexus ramifications of their newly-expanded telecommuting arrangements.
April 13, 2020
With the COVID-19 pandemic continuing to disrupt business operations, the Minnesota Department of Revenue on April 10, 2020, offered additional relief to those businesses with upcoming MinnesotaCare tax payment obligations.
April 10, 2020
On April 9, 2020, in its latest response to the COVID-19 pandemic, the Minnesota Department of Revenue offered expanded relief for businesses impacted by Emergency Executive Order 20-04. The expanded relief measures extend the payment deadline associated with these returns to May 20, 2020.
March 26, 2020
The IRS announced on March 24 that it has indefinitely suspended nearly all functions and services requiring face-to-face contact with taxpayers.
March 21, 2020
COVID-19 has had innumerable impacts on our daily lives. In response, the IRS and certain local states have provided guidance for taxpayers whose federal income tax returns are due on April 15.
March 19, 2020
Responding to the COVID-19 pandemic, Minnesota Governor Tim Walz issued Emergency Executive Order 20-04 on March 16, 2020.
PUBLICATIONS & PRESENTATIONS
- Co-author, “Agricultural Distress and Possible Solutions – How North Dakota’s Farmers Can Sow Seeds for a Financial Turnaround,” Fargo INC! Magazine, December 2020
- Co-presenter, “State and Local Tax Implications of International Tax Reform and the CARES Act,” The State Tax Webinar Series, hosted by Fredrikson & Byron and Minnesota Society of CPAs, June 11, 2020
- Co-author, “COVID-19 And Contracts: Is The Pandemic Considered An ‘Act Of God?’” Fargo INC!, June 2020
- Co-presenter, “State Impacts and Minnesota’s Non-Conformity – What Business Owners Must Know and Do,” MN CLE, August 28, 2018
Honors & Education
- University of Minnesota Law School, J.D., 2014
- North Dakota State University, B.S., 2011, summa cum laude
- North Dakota, 2015
- Minnesota, 2015
- Wisconsin, 2014
- Minnesota State Bar Association, North Star Lawyer, 2020
- Minnesota State Bar Association, Tax Law Section
- The Federalist Society, Minnesota Lawyers Chapter, Executive Board Member