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, contested matters for utilities, telecommunications, and commercial litigation.

State Tax Litigation

Andy has extensive experience representing Minnesota property owners, counties, banks, and utilities in tax litigation. His property tax litigation experience includes several lengthy trials before the Minnesota Tax Court and in Minnesota District Court, and appeals to the Minnesota Court of Appeals and Minnesota Supreme Court, concerning the valuation of utility property, large special purpose properties, and industrial facilities. He frequently represents businesses in the Minnesota Tax Court on matters involving state sales and use tax, corporate income 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 negotiation and litigation of centrally-assessed property taxes.
  • 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 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.

Utility Regulatory Proceedings

Andy represents energy companies in complex contested matters. He works closely with investor-owned utilities to develop strategy, prepare submissions for ratemaking proceedings and other contested matters, and assist with regulatory compliance. Andy’s work for utilities builds on his experience with utility property tax and his experience working on matters before state public utilities commissions.


Andy represents telecommunications companies 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 and litigation. 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:

  • Regulatory proceedings and disputes concerning eligibility for and compliance with broadband funding programs
  • 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.
  • Litigation of complex intercarrier compensation disputes in federal courts across the United States.
  • Advised telecommunications company on compliance with federal and state 911 and other regulatory requirements.

Commercial Litigation

Andy has litigated a wide variety of business cases before federal and statecourts. Recent commercial litigation experience includes representing:

  • Contractors, property owners, and architectural firms in construction disputes.
  • A federal jury trial concerning insurance coverage.
  • 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 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 2023, he received Taft’s Legacy Award, and 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.


  • Legacy Award Honoree, Taft (2023)

  • Taft Pro Bono Honor Roll Award

    (2022 – present)

  • Honoree, Attorneys of the Year, Minnesota Lawyer (2020)

  • Honoree, North Star Lawyer, Minnesota State Bar Association (2017 – 2022)

All Service Areas


  • University of Minnesota Law School (1998)

    cum laude
    Executive Editor, Minnesota Journal of Global Trade

  • Carleton College (1990)


  • State - Minnesota
  • Federal - 8th Circuit Court of Appeals
  • Federal - District of Minnesota

Notable Matters

  • 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.
  • Advocacy to the Streamlined Sales Tax Governing Board on behalf of a Fortune 500 company.
  • Worked closely with client teams to develop testimony on contested issues in rate cases.
  • Represented County in complex property tax litigation involving large former industrial facility.
  • Represented electric utility in annual property tax assessment process.
  • Represented general contractor defending against claim of improper backcharges.
  • Advocacy to State Utilities Commissions in numerous rulemaking and regulatory proceedings.
  • 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 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.

Professional Affiliations

  • 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

    Board Member

  • Minnesota Justice Foundation

    Former Member, Board of Directors

Community Involvement

  • Taft Pro Bono Committee

    Former Chair