Gauri S. Samant

Gauri works tirelessly to represent clients in appealing complex property tax assessments as well as resolving intricate federal, state and local tax disputes.

She counsels clients through all tax dispute stages, including representation before the relevant local administrative agency, the Minnesota Tax Court and the Minnesota Supreme Court.

Property Tax Appeals & Litigation

Gauri represents clients in appealing and reducing real property assessments and taxes for commercial properties, with a primary focus on hotels, apartment buildings and special purpose properties.

Federal, State & Local Tax Disputes & Litigation

Gauri represents clients in federal, state and local tax audits, appeals, and litigation concerning income and franchise taxes, sales and use taxes, and MinnesotaCare taxes.

Prior to joining Fredrikson, Gauri attended the University of Minnesota Law School and graduated with a business law concentration. She has served as a clerk to Chief Judge John Tunheim of the U.S. District Court for the District of Minnesota, and enjoys applying her knowledge of procedural and evidentiary rules and persuasive advocacy to effectively resolve tax disputes for her clients today.

• Property Tax—currently representing hotels, motels, apartment buildings, and vacant land owners in appeals of property tax assessments all pending before the Minnesota Tax Court.
• Property Tax—currently representing ethanol plant facility in appeal of property tax assessments pending before the Minnesota Supreme Court.
• MinnesotaCare Tax—currently representing client dispute taxes assessed relating to sales of medical equipment before Minnesota Tax Court.
• Minnesota Corporate Franchise Tax—represented Fortune 500 client in summary judgment before Minnesota Tax Court and currently pending before Minnesota Supreme Court relating to the research and development credit refund claim.
• Minnesota Sales Tax—currently representing client in audit dispute issues related to nexus.
• Minnesota Withholding Tax—represented corporate clients during Minnesota Department of Revenue examinations involving independent contractor-employee classification.
• Federal Income Tax—successfully represented client before U.S. Tax Court resulting in full dismissal of assessed income tax liability.
• Federal Income Tax—successfully negotiated abatement of assessed failure-to-file and failure-to-pay tax penalties of approximately $2 million for high net-worth client.
• Federal Income Tax—successfully negotiated agreement with IRS relating to trust fund penalty of corporate and individual clients.

Education

• University of Minnesota Law School, J.D., 2015, cum laude
• State University of New York College at Geneseo, B.A., 2012, summa cum laude

Admissions

• Minnesota, 2015
• U.S. District Court for the District of Minnesota

Clerkships

• Clerk, Honorable John Tunheim, Chief Judge, U.S. District Court for the District of Minnesota, 2016-2017

• Best Lawyers: Ones to Watch, Tax Law, 2022-2024
• North Star Lawyer, Minnesota State Bar Association, 2015, 2019, 2022
• Phi Beta Kappa

Professional Activities

• Minnesota Asian Pacific American Bar Association, Committee Member, 2018-present
• Institute for Professionals in Taxation (IPT), Member, 2018-present
• Journal of Law and Inequality, Note and Comment Editor, 2014-2015; Staff 2013-2014

Community

• Twin Cities Youth through Metro Social Services, Mentor, 2014-present