Michael J. Kaupa

Associate

Overview

Michael Kaupa helps clients resolve complex tax controversies and other high-stakes commercial disputes. As a former “big four” accountant, Michael brings a business acumen and strategic perspective to his clients on a broad range of matters. Michael previously worked as an auditor with Deloitte & Touche in Minneapolis prior to law school.

Tax Disputes & Litigation

Michael represents taxpayers in all stages of tax disputes, including examinations, administrative appeals and litigation. He has experience representing clients in federal and state tax disputes.

At the state level, Michael has experience with resolving and litigating disputes involving statutory and constitutional nexus issues, state-level research and experimentation credits, apportionment, and sales and use taxes.

At the federal level, Michael has litigated complex corporate tax matters in the United States Tax Court, including debt and equity characterization of intercompany financing transactions, transfer pricing, and the research and experimentation credit.

White Collar & Investigations

Michael assists publicly traded corporations, investment advisors, individuals and other businesses in responding to and resolving investigations and enforcement actions by the Securities and Exchange Commission (SEC). Michael also helps companies conduct internal investigations into misconduct by officers and employees, and advises on corporate governance and compliance matters.

Complex Business and M&A Disputes

In addition to his tax disputes and white collar practice, Michael advocates for clients in post-M&A transaction disputes involving purchase price adjustments, indemnification claims and earn-out disputes. Michael has litigated M&A related matters in state and federal courts as well as domestic and international arbitration forums.

Representative Matters

  • Representing large S corporation in Minnesota Tax Court dispute with Minnesota Department of Revenue over whether company was protected from Minnesota corporate income tax under P.L. 86-272.
  • Secured victory for iron-ore mining company client in a tax-deduction dispute when the Minnesota Supreme Court upheld a decision granted by the Minnesota Tax Court.
  • Assisted in representing the CEO of a public company in the automotive industry in an SEC enforcement investigation under the SEC’s Earnings Per Share (EPS) Initiative.
  • Representing former interim CFO of public company in investigation by SEC into the company’s accounting practices after restatement.

Credentials

Bar Admissions

Minnesota
Illinois

Court Admissions

U.S. Court of Appeals for the Seventh Circuit
U.S. Tax Court
U.S. District Court for the District of Minnesota

Education

Boston College Law School
J.D. cum laude (2011)

University of Notre Dame
B.B.A. in Accounting (2006)

Insights & Events

Other Perspectives
  • Suder: A Framework for Research Credit Claims
    Corporate Taxation Journal, June 2015

Leadership & Community

Pro Bono

  • Asylum
  • Low income taxpayer advocacy

Honors

  • Faegre Drinker — Pro Bono Honor Roll, 2021 
  • Faegre Baker Daniels — Pro Bono Honor Roll, 2019

Awards Methodology

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