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Michael S. Raum Michael is a litigation attorney in our Fargo office. In addition to general commercial and civil litigation, Michael concentrates his practice on representing clients in tax controversies with the government. This includes representing taxpayers at audits and court challenges to IRS actions, as well as dealing with government efforts to collect taxes. Michael joined the firm after four years with the Department of Justice, Tax Division, in Washington DC. At the Tax Division, he represented the government in all stages of tax litigation, including collection, summons enforcement, and bankruptcy cases; injunction suits against tax return preparers and tax shelter promoters; and refund and TEFRA suits, including several multi-million dollar tax shelter cases. Prior to working for DOJ, he served for two years as a law clerk to the Honorable Rodney S. Webb, Chief Judge, United States District Court for the District of North Dakota. Michael graduated with distinction from the University of North Dakota School of Law in 2000, where he earned Order of the Coif and served as Editor-in-Chief of the North Dakota Law Review. He earned his undergraduate degree summa cum laude in 1997 from Concordia College, Moorhead, MN. Michael lives in Fargo with his wife, Jennifer, an internist at MeritCare, and their two young daughters. He enjoys spending time with his family, running long-distance events, golfing, and cooking.
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