Michael Kaupa helps clients understand, comply with and solve controversies involving tax laws. He 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 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.

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.

Accounting Experience

Prior to law school, Michael worked in public accounting for Big 4 public accounting firms. He was 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.


Bar Admissions


Court Admissions

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


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

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

Leadership & Community

Pro Bono

  • Asylum
  • Low income taxpayer advocacy


  • Faegre Baker Daniels — Pro Bono Honor Roll, 2019
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