CV-Professional Biography

Mark E. Larson, CPA/CFF/ABV/CGMA
Professional Curriculum Vitae 
Litigation Support, Expert Witness Consulting & Testimony
Tax Controversy Client Advocacy Representation
Business Valuation Services
Receivership Services 
Forensic Accounting
 

 

Mark began his professional career in 1979 as an Internal Revenue Agent with the United StatesTreasury Department. He has been a North Dakota CPA in public practice since 1981, practice as founder/sole shareholder in Mark E. Larson, Limited for twelve years before merging his practice with Widmer Roel PC in 2003. He launched his current consulting firm in September of 2009. The current firm provides general business consulting, a diversified range of income and business related tax services, including-
Ø Tax and business planning, projections for high-income, high-net worth clients and their businesses
Ø Litigation support; expert witness services (consulting & testimony)  
Ø Tax controversy client advocacy representation before the Internal Revenue Service and state taxing authorities 
Ø Forensic accounting
Ø Business valuation services
 
Education:
Bachelors of Science – Minnesota State University Moorhead, May 31, 1979; Accounting major
Consistently exceeds the mandated minimum continuing education credit hours required for licensure recertification  
 
Licensures and Certifications:
Certified Public Accountant in?
+ North Dakota - September 1, 1981 - Certificate Number 1241
+ Minnesota - December, 1988 - Certificate Number 11954
Certified in Financial Forensics - January, 2012
Accredited in Business Valuation - August 2012
Chartered Global Management Accountant - January 2013
 
Forensics Specialization
Business valuation consultations 
Family law
Criminal tax loss calculations
Shareholder oppression
Economic damages
      o    Individual
      o    Business
 
 Professional Organizations:
American Institute of Certified Public Accountants
Section Memberships
Tax Section
Forensic Accounting Section
North Dakota Society of Certified Public Accountants, September1981
Minnesota Society of Certified Public Accountants, December 2000
 
Recognitions & Honors:
1995 North Dakota U.S. Small Business Accountant Advocate of the year
2007 Inductee into the Fargo South High School Hall of Fame
 
References: Litigation Support Prior Testimony History:
Including depositions, affidavits and reports submitted to the Court, Court appointed commisioner engagements and assistance to law firms and their attorneys.
 
     
 
 
 
           
Summary of Professional Experience as of October 2014
Start Date
End Date
Employment
Yrs Public Accounting
Yrs Other
Professional
June 1979
October 1991
US Treasury Department – Internal Revenue Service Revenue Agent
 
2.4 years
October 1991
October 1987
Eide-Helmeke & Co CPA
6.0 years
 
October 1987
January 1990
Haugen, Wright, Johnson & Mohagen LTD
1.3 years
 
February 1990
September 1991
Charles Bailly & Co
1.7 years
 
October 1991
June 2003
Founded Mark E Larson, LTD
11.4 years
 
July 2003
August 2009
Merged with Widmer Roel PC
6.2 years
 
September 2009
Present
Founded Mark E Larson, CPA, PLLC
5.1 years (as of 3/31/2013)
 
 
 
Totals
32.6 years
2.4 years
 
35.1 Years of Total Experience as of October, 2014

 

 

Mark E Larson, CPA

Litigation Support: Expert Witness Prior Testimony History, including depositions, affidavits and reports submitted to the Court, Court appointed commissioner engagements            

Year

Case

Jurisdiction

Subject Matter

Engaged by

1985

United States of America vs. Robert E. Young

ND US District Court

 

Criminal - Income Tax Evasion

Defendant

1987

United States of America vs. Lawrence Larry Mundt

ND US District Court

 

Bank Larceny - Financial testimony (traced money)

Defendant

1992

United States of America vs. Homey Bahzarian

ND US District Court

 

INS - testimony re his tax compliance

Defendant

1997

 

Ratchenski vs. Ratchenski

 

Cass Co District Court

 

Divorce - tax related issues of spousal support

 

Plaintiff

1998

 

Werlinger vs. Werlinger

 

Cass Co District Court

Divorce - Business valuation of hair salon

Plaintiff

2001

 

SHAREHOLDER 2 Erickson vs. USA Hockey

 

Cass Co District Court

Commercial business dispute

 

Plaintiff

2001

 

Michael Marcotte vs.

Naomi Mikesh

 

Cass Co District Court

 

Settled pre-trial;

Personal Injury - financial damages

Defendant

2004

 

LaVonne Ritter v. Cobra Hose

 

Cass Co District Court

 

Deposition, Settled pre-trial;

Business valuation

 

Plaintiff

2005

Wigtail V Intercept, Barrington Corporations, Craig Dresser, Bryan Smith

 

Cass Co District Court

 

Deposition, Settled pre-trial;

Business valuation

 

 

Defendant

2005

 

Deetta Heller v.

DF Restaurants, Inc.

 

Cass Co District Court

 

Breach of Contract - Financial Damages

 

Plaintiff

2005

 

Walstad, Boulger, et al vs.

Hoots, Inc., Kesselring, et al

 

Cass Co District Court

 

Fact Witness- Commercial business dispute, hostile take-over

 

Defendant

2009

 

City of Moorhead v.

Red River Valley Power Cooperative

Clay Co District Court

Condemnation of Utility Service Area

 

Appointed by the Court as one of three commissioners

2009

 

United States of America vs. Michael Fisher

 

ND US District Court

1:08-CR-026

Criminal Income Tax- Evidentiary Hearing to determine tax loss to government

Defendant

2010

 

United States of America vs. Joseph and SHAREHOLDER 2 Riley

 

MN US District Court  09-98

 

Criminal Income Tax- Evidentiary Hearing to determine tax loss government

Defendant -

2010

H & M Inc. vs. Commissioner of Internal Revenue Service

US Tax Court

16612-09

Fact witness - Civil Corporate Income Tax Controversy

Plaintiff

2010

 

Teri Craig vs.

Jesse Craig

Cass Co District Court Civ. No. 09-07-C-4187

Divorce: Property Settlement

 

Defendant -

2010

Shawn Knudson vs.

Tri-K Farms and Randy Kyllo

Cass Co District Court 49-09-C-00002

Partnership Dissolution

 

Defendant-

2010

Dr. Thomas B Cariveau vs. Meritcare Medical Group

Cass Co District Court  60-CV-10-680

Economic damages; Breach of Contract

Defendant –

2011

Racing Services, Inc., debtor – The Guardian Life Insurance Company of America Movant, vs. Kip Kaler, Bankruptcy Trustee for Racing Services, Inc And Susan Bala

US Bankruptcy  Court – District of ND 04-30236 Chapter 7

 

506 Determination

Defendant –

2011

Hanson Colorado Farms, a North Dakota Partnership, Colorado Farms, a North Dakota Partnership, Bonnie Hanson Yantes aka Bonnie Hanson; Jeffrey S. Hanson; Amanda Hanson; Brian L. Hanson; Ranell Hanson; Arthur Tallackson; James B. Tallackson; Carol M. Tallackson

Vs.

Adverse parties -Thomas Grabanski aka Thomas M. Grabanski; Mari K. Grabanski aka Mari Kay Grabanski; MTM Farms, a North Dakota Partnership; Grabanski Grain, LLC; Dolores Grabanski aka Dolores M. Grabanski; and Merlyn Grabanski aka Merlyn P. Grabanski; AgCountry Farm Credit Services, PCA.

 

 

US Bankruptcy  Court – District of ND

 

Bky. Case No. 10-3092 Chapter 11

 

Forensic Accounting

 

Plaintiff -

2011

USA vs. Larry Jerde, CPA

SD US District Court

Cr-11-100001

Conspiracy to Defraud; Tax evasion, Filing False Returns,

Defendant

2011

Mitchell Magid vs. Sanford Health, Meritcare

Cass Co District Court

90-2010-CV-01356

Economic damages; Breach of Contract

Defendant

2011

Katherine Fettig vs.

Wayne Fettig

 

Cass Co District Court

09-2011-DM-00465

 

Divorce: Property Settlement

 

Defendant

2011

Sandra K Braaten vs.

Milo Lee Braaten

 

District Court, Grand Forks County, North Dakota Civil No.:  18–2011–DM–00335

 

Divorce: Property Settlement

 

Plaintiff

2013

Confidential Arbitration –

 

District Court, Grand Forks County, North Dakota Civil  AAA Case No. 65 110 89 12

 

 

Economic Damages – Loss of Profits, - Anticipated Interruption of Professional Practice

 

 

 

Defendant, Randall Bakke – Retaining  Attorney   

2013

Confidential Arbitration –

 

District Court, Grand Forks County, North Dakota Civil No.:  18-2012-CV-736

 

Allegations of Diminishment of Value, Breach of Fiduciary Responsibility, etc.

Defendant; Jon J. Jensen  – Retaining  Attorney   

2013

The Donald Briks Revocable Lifetime Trust 

MN State District Court, Eight Judicial District 84-CV-12-181

Forensic Accounting for tax liabilities exposures

Personal representatives and their Attorney- Kim Brust

2013

Confidential Engagement

Confidential Engagement

Engaged to provide report of compliance with Guarantors (sellers) agreement with (purchasing)  Disputing shareholders 

 

 

Harris Widmer, CPA, EA

2013

Cathy Marie Wendel n/k/a Cathy Marie Goetz vs. Michael Dennis Wendel

District Court, County of Cass, State of North Dakota

Civ. No. 97-C-2733

Forensic Accounting and Child Support Calculations pursuant to North Dakota Administrative rules

 

 

Plaintiff, Richard Linnerooth, Attorney

2014

Cassandra Carmen Knutson, n/k/a Cassandra Carmen Knutson-Brookings vs.  Mark Elliott Knutson

District Court, County of Cass, State of North Dakota

East Central Judicial District

File #09–08–C–04706

Forensic Accounting and Child Support Calculations pursuant to North Dakota Administrative rules

 

 

Plaintiff, Krista Andrews, Attorney

2014

Jane Lyons vs.

FM Ambulance Service, Inc.

 

 

District Court, County of Cass, State of North Dakota East Central Judicial District

File#09-2013-CV-01344

 

Employment Related

Economic Damages

 

 

Defendant; Ron McLean, Attorney 

2014

 

BNSF Railway Company v. Strata Corporation

 

United States District Court District of North Dakota Northwestern Division Case No.: 4:13-CV-119 

 

 

Economic Loss Calculations

 

Defendant; Ron McLean, Attorney and Peter Zuger, Attorney    

 

 

 

 

 

                   


Continuing Professional Education Curriculum Attendance:  

 

Mark E Larson, CPA 818 Main Avenue Suite #6 Fargo ND 58013 
MN CPA Lic #11954 ND CPA License #1241
Total Calendar 30-Jun
Dates CPE Course Location Sponsor Credits YTD Fiscal YTD
11/16/06 MN Tax Conference Minneapolis, MN  MNSCPA 8
11/17/06 MN Tax Conference Minneapolis, MN  MNSCPA 8
10/17/07 Business Valuation Conference Golden Valley MNSCPA 8
10/21-10/26/07 66th Annual NYU Tax Conference New York City New York University  40
11/12/07 MN Tax Conference Minneapolis, MN  MNSCPA 8
11/13/07 MN Tax Conference Minneapolis, MN  MNSCPA 8
12/31/07 Annual Year Totals 80.0
05/15/08 IRS Tax Practitioner Liason Meeting Fargo IRS 3
06/30/08 FIN 48 Accounting  Fargo WRPC 2.5
06/30/08 Individuals - Income and Deductions Fargo WRPC 2
06/30/08 Fiscal Year Totals 87.5
08/04/08 Gains & Losses Fargo WRPC 2.5
08/11/08 LF Business Financial Underwriting Fargo Prudential Annuities 1
09/02/08 Fringe Benefits, Employment tax Fargo WRPC 2
9/21-9/26/08 Southern Federal Tax Conference Atlanta GA Southern Federal Tax Institute  45
09/28/08 Professional Ethics Atlanta GA Southern Federal Tax Institute  2
11/20/08 MN Tax Conference Minneapolis, MN  MNSCPA 8
11/21/08 MN Tax Conference Minneapolis, MN  MNSCPA 8
12/31/08 Annual Year Totals 76.0
05/19/09 Everyday Ethics Alexandria MN MNSCPA 8
06/30/09 Fiscal Year Totals 76.5
10/09/09 Ethics Through Regulation: Perspectives from the Financial Industry and Accounting Profession Moorhead, MN Concordia College 2
10/19/09 Southern Federal Tax Conference Atlanta GA Southern Federal Tax Institute  43
11/16/09 MN Tax Conference Minneapolis, MN  MNSCPA 8
11/17/09 MN Tax Conference Minneapolis, MN  MNSCPA 8
12/09/09 IRS Representation Bloomington, MN  MNSCPA 8 69.0
12/31/09 Annual Year Totals
6/21/-22/2010 Estate & Personal Financial Planning Conference Brooklyn Center, MN  MNSCPA 16
06/30/10 Fiscal Year Totals 93.0
9/27-10/1/2010 Southern Federal Tax Conference Atlanta GA Southern Federal Tax Institute  38
11/15/10 MN Tax Conference Minneapolis, MN  MNSCPA 8
11/16/10 MN Tax Conference Minneapolis, MN  MNSCPA 8
12/31/10 Annual Year Totals
05/12/11 2011 IRS Tax Parctitioner Liason Meeting  Fargo, ND  IRS 4 74.0
06/30/11 Fiscal Year Totals 58.0
08/25/11 Surgent McCoy Webinar - Strategies for Social Security Benefits Fargo, ND  Surgent McCoy 2
9/21-23/2011  AICPA National Forensic Conference  Chicago, IL AICPA 25
09/26/11 2010-2011 Farm Tax Update  Detroit Lakes, MN  MNSCPA 8
09/27/11 IRS Tax Practitioner Liason Meeting Fargo, ND  IRS 2.5
Various 10/10-26/2011 AICPA CFF Curriculum [Self Study] Fargo, ND  AICPA 38.5
11/14 & 15/ 2011 MN Tax Conference Minneapolis, MN  MNSCPA 16
12/31/11 Annual Year Totals 96.0
3/31/2012 & 4/1/2012 How to Be an Effective Expert Witness  Chicago, IL SEAK, Inc. 17
5/4/2012 to 5/11/2012 National Business Valuation School  Chicago, IL AICPA 44
05/17/12 IRS Tax Practitioner Liaison Meeting  Fargo  IRS 2.75
05/31/12 AICPA ABV Examination Review [Self Study] Fargo, ND  AICPA 14.5
06/30/12 Fiscal Year Totals 170.25
10/29/12 MN Business Valuation Conference Plymouth, MN  MNSCPA 8
11/11/12 AICPA National Forensic & Valuation Services Conference Orlando, FL AICPA 3
11/12 & 11/13/2012 AICPA National Forensic & Valuation Services Conference |Orlando, FL AICPA 22
11/15 & 11/16/2012  58th Annual MNSCPA Tax Conference  |Minneapolis, MN  MNSCPA 16
12/31/12 Annual Year Totals 127.25

  

 

 

Speaking Engagements

 

Dates
Speaking Engagements
Subject Matter
April 14, 2010
KFGO – “Joel Heitkamp’s News & Views” Radio Show
2010 Tax Season & Tax Laws
August, 2011
Producers Financial Group University
Internal Revenue Service Audits
December 15, 2011          
 
 
Gateway Lions Club                   
 
 
 
 
Tax Planning in Uncertain Times                              
 
 
 
April 9, 2012
KVLY Television News Interview
Moorhead Waitress $12,000 Windfall
November 29, 2012
KFGO – “Joel Heitkamp’s News & Views” Radio Show
The Fiscal Cliff
December 4, 2012
Minnesota State University Moorhead Accounting Club
Certified in Financial Forensics credential
March 19 & 22, 2013
Goldmark Commercial Real Estate Services, Inc
Business Valuation Basics
  April 15, 2013  KFGO – “Joel Heitkamp’s News & Views”    Radio Show   2013 Tax Season & Tax Laws
  May 16, 2013   KFGO – “Joel Heitkamp’s News & Views” Radio Show   IRS Targeting of Conservative Groups Seeking Tax-Exempt Status
 

 

 

 

 

 

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