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Michael S. Raum Michael is a commercial and business attorney in our Fargo office. He represents business clients in a wide variety of matters, including entity formation, business reorganization, contract review, and advising on other business transactions. He also represents clients in litigation, including contract cases, shareholder disputes, and other commercial matters. Michael also frequently represents clients in tax controversies with the government, including conducting and challenging audits and 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 a vast array of kinds of tax litigation, including collection, summons enforcement, bankruptcy cases, injunction suits, and refund and TEFRA suits, including several 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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