James R. Maring

James R. Maring is a Fargo, North Dakota lawyer at Serkland Law Firm whose practice focuses on tax law, business and commercial matters, estate planning, probate, and real estate law. He represents clients in tax disputes involving the Internal Revenue Service and state taxing authorities. His work includes matters where tax obligations intersect with business ownership, property, estate administration, and long-term planning. He brings advanced tax training to clients facing financial, transactional, and regulatory concerns.

James earned his B.S. in Finance from Arizona State University. He later received his J.D. from the University of St. Thomas School of Law. He then completed an LL.M. in Taxation at the University of Denver. His education combines undergraduate financial study, legal training, and advanced coursework devoted specifically to taxation.

James is admitted to practice in North Dakota, Minnesota, and Arizona. He is admitted before the US District Courts for North Dakota and Minnesota and the US Tax Court. His professional memberships include the State Bar Association of North Dakota, the State Bar of Arizona, the Minnesota State Bar Association, and the American Bar Association. He belongs to the Red River Estate Planning Counsel and Kiwanis of Fargo. He was appointed Honorary Consul for Norway in North Dakota in 2023.

James R. Maring advises clients across tax, commercial, estate, probate, and real estate matters. His tax practice includes representation during disputes with federal and state taxing authorities. His broader work supports individuals and businesses dealing with transactions, property interests, succession planning, and related legal obligations. His combination of finance education and advanced tax study provides a strong foundation for matters involving complex financial and legal issues.

Law Office Affiliations

• Attorney, Serkland Law Firm
• Member, State Bar Association of North Dakota
• Member, State Bar of Arizona
• Member, Minnesota State Bar Association
• Member, American Bar Association

Licensed State

• North Dakota
• Minnesota
• Arizona

Education

• University of Denver
  Master of Laws (LLM)
• University of St. Thomas School of Law
  Juris Doctor (JD)
• Arizona State University
  Bachelor of Science (BS)