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 associate in the state and local tax group at PwC in Chicago where he assisted financial services firms with state and local tax compliance. Michael also worked as an auditor with Deloitte & Touche in Minneapolis prior to law school.
Tax Disputes and 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.
Complex Business and M&A Disputes
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.
Services & Industries
Credentials
Bar Admissions
Minnesota
Illinois
Court Admissions
U.S. Court of Appeals for the Seventh Circuit
U.S. Tax Court
Education
Boston College Law School
J.D. cum laude (2011)
University of Notre Dame
B.B.A. in Accounting (2006)
Experience
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2020 1 min readNational Bank Challenges Minnesota Income TaxTax Disputes Corporate Litigation & Dispute Resolution Transactional Tax
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March 2019 1 min readSellers Arbitrate Post-Closing DisputeLitigation & Dispute Resolution International Arbitration
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January 2019 1 min readMinnesotaCare Tax DisputeTax Disputes Corporate Litigation & Dispute Resolution Transactional Tax
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November 2018 1 min readIowa Sales Tax DisputeTax Disputes Corporate Litigation & Dispute Resolution Transactional Tax
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February 2018 1 min read3M Reaches Settlement Over Alleged Environmental Damages ClaimsProduct Liability Litigation & Dispute Resolution Toxic Tort Litigation Environment & Energy
Insights & Events
Insights
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 Baker Daniels — Pro Bono Honor Roll, 2019