Michael S. Raum

Michael S. Raum is a shareholder at Fredrikson & Byron, P.A. in Fargo, North Dakota whose practice focuses on corporate and business transactions, outside general counsel work, tax disputes, and regulatory compliance. Raum works with companies, founders, owners, taxpayers, and businesses with ongoing legal and regulatory needs on company formation, structuring, exempt securities offerings, sales and dispositions, tax audits, collections, and administrative compliance matters. The practice is grounded in the specific legal and business issues reflected in those matters, with attention to the governing law, the client’s objectives, and the practical steps required to move a matter forward.

Raum’s education includes a J.D. from the University of North Dakota School of Law in 2000 and a B.A. from Concordia College in 1997, summa cum laude. His education supports a practice combining corporate transactions, tax issues, and regulatory counseling. This background supports careful legal analysis, research, writing, and problem solving in the matters handled in practice. It also provides context for evaluating legal risk, explaining available options, and connecting technical rules to the real-world decisions clients need to make.

Raum’s experience includes advising businesses from formation through financing, securities offerings, growth, and eventual sale or disposition and serving as outside general counsel for ongoing legal needs. Raum also represents individuals and businesses in disputes with the Internal Revenue Service and the State of North Dakota, including audits, collection matters, and administrative compliance issues. These matters have involved corporate transactions, tax controversies, securities matters, business planning, and state and federal regulatory proceedings.

Michael S. Raum has been listed in Best Lawyers in America for Corporate Law and Tax Law from 2021 through 2026 and in Chambers USA for North Dakota Corporate/Commercial from 2015 through 2025. Raum also was recognized as a 2024 North Star Lawyer. His practice combines corporate transactions, outside general counsel work, tax controversy, and regulatory counseling, supported by prior experience as in-house counsel and a U.S. Department of Justice Tax Division trial attorney.

Law Office Affiliations

• Shareholder, Fredrikson & Byron P.A.
• Member, Minnesota State Bar Association
• Member, State Bar Association of North Dakota
• Member, State Bar of South Dakota
• North Dakota Liaison to the ABA Corporate Laws Committee, Business Law Section of the American Bar Association
• Board Member, Sanford Health
• Treasurer, Olivet Lutheran Church
• Member, Fredrikson & Byron Board of Directors (2026-2029)

Licensed State

• Minnesota
• North Dakota
• South Dakota

Education

• University of North Dakota School of Law
  Juris Doctor (JD)
• Concordia College
  Bachelor of Arts (BA) Summa Cum Laude

Awards & Badges