Andrew M. Carlson
- E email@example.com
- T (612) 977-8242
- F (612) 977-8650
Andy represents businesses and governmental entities in litigation and regulatory proceedings throughout Minnesota and the United States. He practices principally in the areas of state tax litigation, commercial litigation, and telecommunications.
State Tax Litigation
Andy has represented Minnesota property owners, counties, banks, and utilities in tax litigation. He has extensive experience in property tax litigation, including several lengthy trials before the Minnesota Tax Court and in Minnesota District Court, as well as multiple proceedings before the Minnesota Court of Appeals and Minnesota Supreme Court, concerning the valuation of utility property, large special purpose properties, and industrial facilities. He also represents businesses in the Minnesota Tax Court on matters involving state sales and use tax and other business taxes, and represents individuals in matters involving residency and estate taxes.
His recent tax litigation experience includes representing:
- Electric and gas utilities, cooperatives, and a railroad with regard to centrally-assessed property taxes and related litigation.
- Fortune 1000 companies in Minnesota Tax Court proceedings relating to exemptions from Minnesota sales and excise taxes.
- A national e-commerce company with regard to Minnesota taxes.
- Minnesota counties in property tax litigation involving former industrial properties, agri-business properties, and big-box stores.
- Companies and banks that own a portfolio of commercial properties with regard to property tax assessment.
- Assisting non-profit property owners seeking exemption from property tax.
- A solar facility in connection with property tax matters.
Andy has litigated a wide variety of business cases before federal and state courts. Recent commercial litigation experience includes representing:
- Contractors, property owners, and architectural firms in construction disputes.
- A Minnesota technology company in connection with personal jurisdiction issues.
- A claimant in a complex bankruptcy matter.
- A real estate owner defending against a fraudulent misrepresentation claim.
- Federal court litigation involving the Federal Tort Claims Act (FTCA).
- A small business owner in a trial concerning a shareholder dispute and buyout that resulted not only in a victory, but collection of the entire judgment plus attorneys' fees, notwithstanding the other party's attempt to evade collection through bankruptcy filing.
Andy represents telecommunications companies, particularly wireless carriers, on issues such as regulatory compliance and interconnection litigation. He has extensive experience with eligible telecommunications carrier (ETC) proceedings and Telephone Consumer Protection Act (TCPA) compliance. Andy was also part of a team that secured victory for the nation’s largest wireless carrier in a case, litigated from federal district court to the U.S. Supreme Court, that presented the first test of state legislative authority over wireless rates and business practices.
His telecommunications experience includes:
- Compliance analysis and responding to claims relating to federal and state TCPA, telemarketing, and auto-dialing requirements.
- Minnesota counsel for utilities commission approval of merger of two national telecommunications companies.
- Advising an Internet service provider on privacy and terms of service issues.
- Litigation of complex intercarrier compensation disputes in federal courts across the United States.
- Negotiation of agreements for provision of integrated IT and telecom services for client with international offices.
- Advised telecommunications company on compliance with federal and state 911 and other regulatory requirements.
- Represented wireless carrier in connection with facilities permitting.
Andy has been admitted to practice pro hac vice before numerous federal courts, state courts and public utilities commissions. He is a qualified neutral under Rule 114 of the Minnesota General Rules of Practice.
Andy is the immediate past chair of Taft's Pro Bono Committee. He has worked on a wide variety of pro bono matters, including arguing and winning a decision from the Minnesota Court of Appeals (In the Matter of the Welfare of the Child of T.T.B.), reversing a district court order that closed the child’s juvenile protection case even though the child was still in need of services. In 2020, he was recognized by Minnesota Lawyer as an Attorney of the Year for his leadership of Taft's firm-wide pro bono program.
Prior to private practice, Andy clerked for the Hon. Stephen C. Aldrich of the Hennepin County District Court. He also was a founder of and partner in Peppermint, a company providing Internet marketing and distribution for independent musicians. Andy enjoys all types of music, running, playing tennis, and playing guitar.
Taft Pro Bono Honor Roll Award
(2022 - present)
Honoree, Attorneys of the Year, Minnesota Lawyer (2020)
North Star Lawyer, Minnesota State Bar Association (2020-2021)
All Service Areas
- University of Minnesota Law School (1998)
Executive Editor, Minnesota Journal of Global Trade
- Carleton College (1990)
- State - Minnesota
- Federal - 8th Circuit Court of Appeals
- Federal - District of Minnesota
- Successfully represented Minnesota Counties at the Minnesota Court of Appeals and Minnesota Supreme Court in case where commercial taxpayer sought to end-run and disrupt Minnesota’s property tax system by asserting “constitutional” claims outside Minnesota’s statutory framework for resolving property tax disputes.
- Represented Fortune 500 company challenging tax assessment on R&D facility.
- Represented County in complex property tax litigation involving large former industrial facility.
- Represented electric utility in annual property tax assessment process.
- Represented subcontractor seeking payment in Miller Act Action.
- Represented general contractor defending against claim of improper backcharges.
- Advocacy to State Utilities Commissions in numerous rulemaking and regulatory proceedings.
- On behalf of apartment building developer, negotiated telecommunications right-of-entry agreements with providers of telecommunications services.
- Advised real estate investment developers and investors on property tax implications of proposed transactions.
- Advised and assisted on pole attachments and right-of-way matters, including the development, negotiation and administration of pole license agreements, NESC compliance and administration of right-of-way ordinances.
- Defended against allegations that client violated telemarketing and auto-dialing regulations.
- Represented county in property tax litigation involving ethanol plant.
- Represented Fortune 1000 industrial company in protest of sales tax assessment related to Minnesota manufacturing operations.
- Advised large hospitality company on ADA regulations relating to websites and to reservation process.
- Represented wireless companies in federal courts in disputes with local telephone companies regarding compensation for calls between parties' networks in multiple states.
- Represented clients in state public utility commission proceedings to obtain CLEC certificates of authority.
- Successfully obtained injunction preventing a Minnesota statute affecting wireless carriers' contracts and customer service procedures from taking effect.
Taft Announces 2023 Pro Bono Award Winner
Seventeen Taft Attorneys Recognized as 2021 North Star Lawyers for Exceptional Pro Bono Service
Taft Announces 2022 Pro Bono Award Winners
Manderscheid and Carlson Present at Minnesota Association of Assessing Officers Conference
- American Bar Association
Member, Litigation, Communications Law, and Public Utilities Law Sections
- Minnesota State Bar Association
Former President, Communications Law Section
Member, Tax Law, Public Utilities Law, and Civil Litigation Sections
Member, Access to Justice Committee
- Hennepin County Bar Association
- The Fund for Legal Aid
- Mid-Minnesota Legal Assistance
Former Member, Board of Directors
- Minnesota Justice Foundation
Former Member, Board of Directors
- Taft Pro Bono Committee