Mike focuses his practice on corporate and business transactions, working with clients at key points in the lifecycle of their businesses. His services range from company formation, structuring and exempt securities offerings to helping founders exit through sales or other dispositions of their companies—as well as all the crucial stages in between. He frequently serves as outside general counsel for companies with ongoing legal needs, working to become as much a part of the in-house business teams as possible to help them deal with increasingly complex legal and regulatory issues.

Mike 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 complex administrative legal matters involving state or federal regulatory compliance.

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.



  • Assisted a local internet marketing firm in its sale to a public-traded buyer for $14 million.
  • Represented a South Dakota ag products producer in its sale to a multinational acquirer for more than $60 million.
  • Worked with a local medical facility in executing a strategic joint venture with a national industry integrator.
  • Assisted a local wholesaling business in obtaining capital through a private-equity preferred stock transaction.
  • Represented a debtor in years-long bankruptcy litigation resulting in recovery of over $10 million in illegally collected taxes.
  • Worked with a regional charitable thrift store in an IRS audit challenging its tax exempt status.



  • University of North Dakota School of Law, J.D., 2000
  • Concordia College, B.A., 1997, summa cum laude


  • Minnesota
  • North Dakota
  • South Dakota
  • U.S. Tax Court
  • U.S. Court of Federal Claims


  • Best Lawyers in America, Corporate Law, 2021-2024; Tax Law, 2021-2024
  • Great Plains Super Lawyers Rising Star, Tax, 2014-2015
  • Chambers USA: America’s Leading Lawyers for Business—North Dakota, Corporate/Commercial

Civic & Professional

Professional Activities

  • Business Law Section of the American Bar Association, North Dakota Liaison to the ABA Corporate Laws Committee
  • Board Member, Sanford Health (Fargo)


  • Treasurer, Olivet Lutheran Church

News & Insights

Publications & Presentations

"North Dakota Loosens Corporate Farming Restrictions," FredNews, July 6, 2023

Co-Author, “To Own or Not To Own? Rewarding Employees With Phantom Equity,” Fargo INC! Magazine, December 2021

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-Author, "COVID-19 And Contracts: Is The Pandemic Considered An ‘Act Of God?’" Fargo INC! Magazine, June 2020

Co-Author, "2 Big Recent Changes at the U.S. Patent and Trade Office," Fargo INC! Magazine, October 2019

Speaker, What to do When the IRS Comes to Collect, 2019 ND CPA Convention, September 24, 2019

Co-Author, "Being an Owner Doesn't Guarantee you a Job," Fargo INC! Magazine, January 2019

"10 Things Owners Need To Know About Buy-Sell Agreements," Fargo INC! Magazine, June 2018

Co-Author, "Taking the Fear Factor Out of Succession Planning," Fargo INC! Magazine, 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

Blog Posts

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