Benjamin A. Wagner
Founder & Tax Attorney
Ben represents businesses and individuals against the Internal Revenue Service, the Minnesota Department of Employment and Economic Development and the Minnesota Department of Revenue in audits, collection cases, court actions, and administrative appeals. With each case he handles, Ben strives to develop practical solutions to achieve the best possible outcomes for his clients.
Staying active in the legal community, Ben is involved with several associations. He is a member and former Chair of the Tax Section of the Minnesota State Bar Association Tax Section (Tax Section). He currently serves as the Legislative Co-Chair for the Tax Law Section. In 2022, the MSBA Tax Section recognized his work on behalf of the Tax Section with its Jack Carlson Distinguished Service Award. Ben was an attorney mentor at the William Mitchell College of Law and frequently gives seminars to certified public accountants, attorneys, and other tax professionals on a variety of tax-related topics.
Recognitions & Associations
- Honored with the MSBA Tax Section’s Jack Carlson Distinguished Service Award (2022)
- Named a SuperLawyer – Rising Star, Taxation (2015 – 2022)
- Named a Minnesota Lawyer Up & Coming Attorney (2017)
- Minnesota State Bar Association, Tax Section (Chair, 2016-2017)(Council Member, 2012 – 2021)(Co-Chair, Legislative Committee, 2011 – 2022)
- Minnesota State Bar Association
- Hennepin County Bar Association, Tax Section
Court Admissions
- U.S. Tax Court
- U.S. Court of Federal Claims
- U.S District Court for Minnesota
- U.S Court of Appeals for the Eighth Circuit
- Minnesota Supreme Court
- Minnesota Tax Court
Professional Volunteer Activities
- Program Specialist for YMCA Youth in Government (2005 – Present)
- MACV Legal Clinic For Veterans (2012 – Present)
- William Mitchell College of Law Attorney Mentor (2009 – 2017)
- ABA Pro Se Taxpayer Initiative (2008 – 2019)
Education
- J.D. 2008 William Mitchell College of Law
- B.A. 2005 Saint John’s University
Publications & Seminars
- Residency Issues: Individuals, Estates, and Trusts – Minnesota State Bar Association Tax Section (December 2017 CLE)
- DOR and IRS Tax Litigation Hot Topics – 76th Annual Minnesota CLE Tax Institute (2016)
- Collection Cases: Mechanisms, Procedures, and Resolutions – 61st Annual MNCPA Tax Conference (2016)
- Essential Tips and Best Practices for Tax Controversy Work – 75th Annual Minnesota CLE Tax Institute (2015)
- FOIAs and GDPAs: How Requests for Information Can Help Practitioners Resolve Cases with the IRS or DOR – 60th Annual MNCPA Tax Conference (2015)
- Understanding Profit Motive: How to Protect Against the IRS or DOR Treating Your Client’s Creative Endeavor as a Hobby – Minnesota State Bar Association Arts & Entertainment Law Section (May 2015 CLE)
- DOR and IRS Collections Options: Negotiating Resolution to Outstanding Tax Obligations – 60th Annual MNCPA Tax Conference (2014)
- Recent Developments in Collection Due Process and Innocent Spouse Cases – 73rd Annual Minnesota CLE Tax Institute (2013)
- The Cold Climate of Minnesota Residency Law, 59th Annual MNCPA Tax Conference (2013)
- My Cleint Owes: Successfully Negotiating IRS and MN DOR Collection Options, 59th Annual MNCPA Tax Conference (2013)
- Tax Traps in Family Law Cases: Avoiding the Landmines (Family Law Section November 2013 CLE)
- Hamline University Business Law Institute: “Hot Topics in Tax” Panelist (2013)
- Defending Individuals Against Personal Liability Assessments Tax Section (May 2013 CLE)
- Advanced Business Tax, William Mitchell College of Law, Guest Lecturer (2013)
- IRS Audits and Appeals: Defending Your Client’s Position, 58th Annual MNCPA Tax Conference (2012)
- Sales Tax Audits, Appeals and Litigation: Tips for Negotiation and Resolution, 58th Annual MNCPA Tax Conference (2012)
- Hamline University Business Law Institute: “Hot Topics in Tax” Panelist (2012)
- Minnesota Sales and Use Taxes: From Audit through Litigation, Minnesota State Bar Association (May 2012 CLE)
- Tax Traps in Family Law Cases: Avoiding the Landmines, Dakota County Bar Association (2012)
- Employment Taxes – Tax Law for the Non-Specialist, Minnesota CLE (2012)
- Collection Issues – Offer in Compromise, Minnesota CLE 71st Annual Tax Institute (2011)
- Compromising Tax Obligations, MSBA Tax Section Annual CLE Series (2011)
- “Summary Guide” for Taxation and Reporting of Verdicts and Settlements (Employment Litigation), Minnesota CLE (Update 2010) (Pub.)
- Employment Taxes – Tax Law for the Non-Specialist, Minnesota CLE (2010)
- Sales and Use Tax Audits, Appeals, and Litigation in Minnesota Tax Court – 69th Annual Minnesota CLE Tax Law Institute (2009)
- An Introduction to Representing Taxpayers: From Audit Through Tax Court – Hearsay, Spring 2009, Vol. X, No. 3 (2009) (Pub.)