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.