Many taxpayers are asking, “Has the deadline to pay Minnesota property taxes been extended in light of the COVID-19 pandemic?”
Lynn represents clients in all types of state and local tax disputes and litigation, including the following:
- Property Taxes. Lynn assists clients in lowering their property tax assessed values and challenging their classification and/or exemption status. She has experience working with numerous types of properties, including corporate headquarters, big-box retail, shopping retail centers, office properties, banks, airport properties, and industrial/warehouse properties.
- Sales and Use Taxes. Lynn guides retail clients, including restaurants, in sales and use tax audits and appeals addressing a wide variety of issues such as exemptions, refunds, bad debts, substantiation of documents and other point of sale system records, indirect audit methods, and fraud charges.
- Corporate Income and Franchise Taxes. Lynn provides guidance and advice to corporations on all issues pertaining to corporate income and franchise taxes, including issues pertaining to nexus determinations, unitary groups, and apportionment.
- Individual Income Taxes. Lynn provides guidance to individuals looking to change their residency from Minnesota. She regularly represents individuals in audits and administrative appeals before the Minnesota Department of Revenue, litigation before the Minnesota Tax Court, and appeals to the Minnesota Supreme Court.
Before joining Fredrikson & Byron, Lynn was a judicial law clerk with the Minnesota Tax Court, where she gained significant knowledge in both substantive and procedural matters involving all types of state and local tax disputes.
Lynn is licensed in both Minnesota and Wisconsin, and has successfully represented clients before local administrative agencies, the Minnesota Tax Court, the Minnesota Supreme Court, and Wisconsin Circuit Courts. She is also a Council Member and the Past-Chair of the Minnesota State Bar Tax Section.
- Property Tax – Major Retail Center. Successfully negotiated a multi-year settlement for a major retail center that reduced the assessed value by more than $19.5 million and resulted in a tax savings in excess of $700,000.
- Property Tax – Office Property. Successfully negotiated a multi-year settlement for an older, unique office property that resulted in an overall reduction in assessed value of over $6.5 million and a tax savings of approximately $235,000.
- Property Tax – Golf Course Classification. Successfully appealed the classification of a Golf Course from a commercial classification to a golf course classification, saving the client over $90,000 in taxes.
- Property Tax – Continuing Care Retirement Community. Successfully appeals the assessed value of a CCRC, resulting in tax savings to the client of nearly $1 million.
- Property Tax – Central Assessed Property. Appealed assessment of centrally assessed property to Tax Court and negotiated a multi-million-dollar reduction in value.
- Property Tax – Group Home. Negotiated the exemption status of property owned by a group home on the basis that the group home was an institution of purely public charity and the property was used in furtherance of the group home’s charitable purpose.
- Personal Liability Order – Successfully appealed an Order of the Commissioner assessing personal liability of a former company in excess of $120,000, resulting in the Department withdrawing the personal liability order in its entirety.
- Sales & Use Tax – Local Restaurant. Analyzed the Department’s audit file to develop a theory of the case that was the basis for a negotiated reduction of 74% in tax, penalty and interest – completely eliminating the fraud penalty.
- Sales & Use Tax – Local Restaurant. Successfully performed an administrative appeal from the Department’s Order assessing additional tax, penalty, and interest on the basis that the restaurant “deleted” sales transactions from the point of sale system records.
- Sales & Use Tax – Catering Company. Represented client in an administrative appeal to the Department of Revenue in which the Department reversed its Order and agreed that food catering sales to a nursing home were exempt from sales tax.
- Individual Income Tax – Won appeal before the Minnesota Tax Court challenging the Commissioner’s determination that client did not move to Florida and, instead, remained a Minnesota resident.
Articles & Presentations
April 2, 2020
In light of the COVID-19 crisis, restaurants and businesses have shut down their operations. Tenants are struggling to pay their rent and landlords are left bearing the burden of vacancies and non-payment. Many property owners anticipate this will lead to a decrease in property values, and have already begun asking the question: Should I appeal my property taxes?
PUBLICATIONS & PRESENTATIONS
- Co-presenter, “Leaving Town? Top 10 Minnesota Residency Myths Debunked,” Fredrikson & Byron Webinar, November 12, 2020
- Co-presenter, “Navigating Property Taxes in a COVID-19 Market,” The State Tax Webinar Series, hosted by Fredrikson & Byron and Minnesota Society of CPAs, April 23, 2020
- “Dark Store Theory in Commercial Real Estate Valuation,” co-presented with Jim Golly, Institute for Professionals in Taxation, January 31, 2018
- “The Dark Store Theory and Other Lies the Government Told,” co-authored with Judy Engel, Bloomberg BNA Daily Tax Report: State, August 9, 2017
- “Dark Store Theory—How to Stop It from Coming to a State Near You,” co-authored with Judy Engel, Property Tax Dispute Resolution Insights, Summer 2016
- “Tax Policy Lecture,” co-presented with Judge Bradford Delapena, William Mitchell College of Law, October 2015
- “Minnesota Tax Court Update,” co-presented with Judge Thomas Haluska and Kathleen Splett, MCAA 37th Annual Meeting, December 2014
Honors & Education
- William Mitchell College of Law, J.D., 2013, magna cum laude
- Gustavus Adolphus College, B.A., 2010, magna cum laude
- Minnesota, 2013
- Wisconsin, 2017
- Minnesota State Bar Association, North Star Lawyer, 2018
- Minnesota Shopping Center Association (MSCA), 2018
- Minnesota Commercial Real Estate Women (MNCREW), 2018
- Minnesota State Bar Association, Tax Law Section, Vice-Chair, 2017-2018, Chair, 2018-Present
- Member, Institute for Professionals in Taxation
- Judicial Law Clerk, Minnesota Tax Court, 2013-2015
- Extern, IRS Chief Counsel’s Office, Small Business/Self-Employed Division, 2013