IRS Operations Evolving in Response to COVID-19
By David B. Tibbals and Michael S. Raum
The IRS announced on March 24 that it has indefinitely suspended nearly all functions and services requiring face-to-face contact with taxpayers.
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Michael S. Raum
Shareholder
Email: mraum@fredlaw.com
Office: 701.237.8212
Assistant: Dana Taylor, 701.237.8238
Overview
Experience
Articles & Presentations
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Honors & Education
Professional Activities
Overview
Mike focuses his practice on commercial law, with a specific emphasis on tax matters. He works with public and privately-held companies on business transactions, including structuring, financing and advising on general corporate matters.
Prior to joining the firm, Mike was General Counsel at an investment management firm with interests in ethanol processing, hotel development and management, and real estate. He also worked as a trial attorney at the U.S. Department of Justice, Tax Division.
Experience
REPRESENTATIVE EXPERIENCE
Labor Management
- Currently represents a utility with respect to its employee union, including contract negotiations and grievance representation.
- Represented another utility and media company in connection with their union matters. That work has included negotiating several contracts, handling a variety of grievances, and advising on interactions with the union during disciplinary matters.
Articles & Presentations
Nonprofit Fundraising Limitations
October 30, 2018
Occasionally, there is a legal or tax issue that continues to raise confusion even after guidance is issued that should resolve it. One of those issues relates to fundraising for youth activities.
North Dakota Rejects Choice of Law/Forum Selection Provisions for Non-Compete Agreements
March 15, 2018
By Wayne W. Carlson, Michael S. Raum & Elizabeth L. Alvine
North Dakota law broadly prohibits non-compete and non-solicitation provisions in contracts, particularly between employer and employee, but also for anyone entering into such an agreement outside of the employment context. The North Dakota Supreme Court’s recent opinion takes this prohibition one step further
IRS to Begin Enforcing Passport Revocations for ‘Seriously Delinquent Tax Debt’
February 6, 2018
In 2015, Congress passed 26 U.S.C. Section 7345, entitled “Revocation or Denial of Passport in Case of Certain Tax Delinquencies.” Although this law was passed in 2015, the IRS did not begin coordinating with the State Department immediately. However, it has announced that it will begin that process in January 2018.
North Dakota Makes Major Changes to Angel Fund System
July 21, 2017
By Wayne W. Carlson, Michael S. Raum & Elizabeth L. Alvine
The North Dakota legislature substantially modified the program, reenacting it as the “Angel Investor” tax credit program during the 2017 legislative session.
North Dakota Enacts Amendments to the Revised Uniform Limited Liability Company Act
April 24, 2017
By Wayne W. Carlson, Michael S. Raum & Elizabeth L. Alvine
On April 14, 2017, Governor Burgum signed Senate Bill No. 2223, as passed by the North Dakota legislature, amending key sections of North Dakota’s Revised Uniform Limited Liability Company Act.
When is an Audit an Audit? Dealing with the ND Tax Commissioner
January 18, 2017
By Wayne W. Carlson, Michael S. Raum & Elizabeth L. Alvine
No one wants to be audited, whether by the IRS or the state tax authorities. However, there may be instances in which it is important to make sure that you are actually subject to an audit, in order to ensure that your rights are protected.
North Dakota Business Filings Take Time – Planning for Year-End Transactions
November 11, 2016
By Wayne W. Carlson, Michael S. Raum & Elizabeth L. Alvine
The end of the calendar year is a busy time for business lawyers and their clients. Each year we handle a number of transactions that clients want completed before year-end. These matters may include the purchase or sale of business assets, real estate transactions, financings, business formation and a host of other transactions.
Piercing the Corporate Veil – A Primer on North Dakota’s Piercing Law
September 13, 2016
By Wayne W. Carlson, Michael S. Raum & Elizabeth L. Alvine
When we talk to clients about forming new business entities, one of their primary goals is to shield themselves and other stakeholders from personal liability as much as possible. As a general rule, corporations, limited liability companies (LLCs) and limited liability partnerships (LLPs and LLLPs) are business entities that are separate and distinct from their shareholders or members, which means the owners’ personal liability is limited.
North Dakota Adopts Revised Uniform LLC Act Changing Law Governing LLCs
July 6, 2016
By Wayne W. Carlson, Michael S. Raum & Elizabeth L. Alvine
Find out what the recently adopted Revised Uniform Limited Liability Company Act means for North Dakota business and which changes may surprise those who are used to forming their own LLCs.
PUBLICATIONS & PRESENTATIONS
- “COVID-19 And Contracts: Is The Pandemic Considered An ‘Act Of God?’” co-authored with David Tibbals, Fargo INC!, June 2020
- “2 Big Recent Changes at the U.S. Patent and Trade Office,” co-authored with Cynthia Moyer, Fargo INC!, October 2019
- Speaker, “What to do When the IRS Comes to Collect,” 2019 ND CPA Convention, September 24, 2019
- “Being an Owner Doesn’t Guarantee you a Job,” co-authored with Kristy Albrecht, Fargo INC!, January 2019
- “10 Things Owners Need To Know About Buy-Sell Agreements,” Fargo INC!, June 2018
- “Taking the Fear Factor Out of Succession Planning,” co-authored with F. John Williams III, Fargo INC!, August 2017
- Co-Presenter, “North Dakota’s Revised Uniform Limited Liability Company Act,” June 22, 2016
- Presenter, “IRS Audits – Some Observations,” Fargo Moorhead Society of CPAs, April 2016
Honors & Education
EDUCATION
- University of North Dakota School of Law, J.D., 2000
- Concordia College, B.A., 1997, summa cum laude
BAR ADMISSIONS
- Minnesota
- North Dakota
- South Dakota
- United States District Courts for the District of Minnesota
- United States District Courts for the District of North Dakota
- United States Court of Federal Claims
- United States Tax Court
HONORS
- The Best Lawyers in America, Corporate Law, Tax Law, 2021
- Great Plains Super Lawyers, Rising Star – Tax, 2014-2015
- Ranked in Chambers USA: America’s Leading Lawyers for Business
Professional Activities
PROFESSIONAL ACTIVITIES
- State Bar of North Dakota
- Cass County Bar Association
- North Dakota Liaison to the ABA Corporate Laws Committee, Business Law Section of the American Bar Association
COMMUNITY
- Board of Directors, Plains Art Museum
- Board of Directors, West Fargo Soccer Club