CV-Professional Biography

Mark E. Larson, CPA/CFF/ABV/CGMA/MAFF™

Financial Forensics of Fargo™ 

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

The Forensic accountant is the financial story-teller in a lawsuit. 

"Beneath the surface and beyond the numbers".  

Education:
wBachelors of Science – Minnesota State University Moorhead, May 31, 1979; Accounting major
wConsistently exceeds the mandated minimum of 40 annual average 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  CFF
Accredited in Business Valuation - August 2012  ABV
Chartered Global Management Accountant - January 2013  CGMA

Master Analyst in Financial Forensics- December 2017 MAFF™

Forensics Specialization:
wBusiness valuation consultations 
wFamily law
wCriminal tax loss calculations
wShareholder oppression
wEconomic 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, September 1981

Minnesota Society of Certified Public Accountants, December 2000

‚ÄčNational Asscociation of Certified Valuators and Analysts, December 2017 

 
Recognitions & Honors:
1995 North Dakota U.S. Small Business Accountant Advocate of the year
2007 Inductee 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.
Year Case Jurisdiction Subject Issues Engaged By  Report  Deposition Testimony
2013 Confidential Arbitration  Grand Forks County District Court  Economic Damages- Business Lost Profits Defendant Report     
2013 Confidential Arbitration  Grand Forks County District Court  Economic Damages- Business Lost Profits Defendant Report    Testimony
2013 Donald Brik's Revocable Lifetime Trust Case No 84-CV-12-181 Wilkin County, MN District Court Tax Matters Personal Representatives Report     
2014 Cassandra Carmen Knutson V. Mark Elliott Knutson Case # 09-08-C-04706 Cass County North Dakota  District Court Family Law; Forensic Accounting  Plaintiff Report    Testimony
2014 Cathy Marie Wendel Goetz v. Michael Dennis Wendel Cas No 97-C-2733  Cass County North Dakota  District Court Family Law; Forensic Accounting  Plaintiff Report    Testimony
2014 J. Holewegner V. Galaxy Investors, S.A Restraunts, Inc. Mort Banks & David Glaser Burleigh County North Dakota  District Court  Forensic Accounting  Defendant Report    
2014 BNSF Railway Co v. Strata Corporation Case No 08-2013-CV-01233   Distict Court of North Dakota NW Division  Business Economic Damages  Defendant Report Deposition  
     
 
Year Case Jurisdiction Subject Issues Engaged By  Report  Deposition Testimony
2014 Jane Lyons v. FM Ambulance Case No 09-2013-CV-01344 Cass County District Court  Individual Economic Damages Defendant Report    
2015 Estate of Margaret Allen / Gene W Allen Case No 17-2012-PR-00012 Golden Valley County North Dakota   Forensic Accounting Defendant Report    
2015 Purity Oilffield Services, Limited Liability Company  v. MBA General Contracting Limited Liability Company  d/b/a MBA Construction Co Case # 4:13-CV-00152-DLH-CSM US District Court for NW District of North Dakota    Business Economic Damages Defendant Report    
2016 JR Perleberg v David Troske Case No 14-2015-CV-00040 & Mary Seiler V. David Troske Cas No 14-2015-CV-00045  Eddy County North Dakota  District Court  Receivership - Wrongful Death and Personal Injury  Plaintiff  Report    
2016 Nathan Weiss V. Crabtree Health Law P.A. Case No 18-2015-CV-01637 Grand Forks County District Court  Economic Damages- Business Lost Profits Defendant Report    Testimony
2016 Michelle & Christopher Feland V. Vernie Osburn & Jewel of Minnesota  Inc Case No 14-CV-16-763 Clay County Minnesota  District Court  Individual Economic Damages Defendant Report    

 

Year

Case

Jurisdiction

Subject Issues

Engaged By

Report

Deposition

Testimony

 

2017

Derek N. Beck v. Triad Energy Systems, LLC

Case No 1:16-cv-00102-BRW-CSM

US District Court, District of ND

Forensic Accounting Economic Damages

 

Defendant

 

 

Report

 

 

Testimony

2017

Huey Brock and Stephanie Brock v. Richard Price, KS Industries, LLC

 

Case No. 31-2015-CV-00106 Mountrail County, ND District Court

Forensic Accounting Economic Damages from Personal Injury

 

 

Plaintiff

 

 

Report

 

 

2017

Baljinder Sandhu and Glow Hospitality, LLC              

V.

Jay L. Kanzler and Witzel Kanzler & Dimmitt, LLC  

 

 

Case No. 0:16-cv-03066 U.S. District Court of Minnesota

 

Forensic Accounting Economic Damages from Legal Malpractice

 

 

 

Defendant

 

 

 

Report

 

 

 

 

 

 

 

2017

McLean & Jennifer Mohrman

v.

Minnesota Ag Power, Inc. dba Midwest Machinery Company

and

Aaron Lindala

 

 

 

Case No.61-CV—17-14 Eighth District Pope County, Minnesota 

 

 

 

Forensic Accounting Economic Damages from Personal Injury

 

 

 

 

 

Defendant

 

 

 

 

 

Report

 

 


Continuing Professional Education Curriculum Attendance (2010- Present):  

          Annual
Dates Conference Location Sponsor Hrs Totals
6/21 & 22/10 Estate and Personal Financial Planning Brooklyn Ctr., MN MNSCPA 16  
9/27- 10/1/10 Southern Federal Tax Conference Atlanta, GA S Fed Tax Inst 38  
11/15 & 16/10 MN Tax Conference Mpls, MN MNSCPA 16 70
           
5/12/2011 IRS Tax Practitioner Liaison Meeting Fargo, ND  I.R.S. 4  
8/25/2011 Strategies for Social Security Fargo, ND  Jack Surgent 2  
9/21-23/11 Nat'l Forensic Valuation Conference  Chicago,Il AICPA 25  
9/26/2011 Farm Update Detroit Lakes, MN MNSCPA 8  
9/27/2011 IRS Tax Practitioner Liaison Meeting Fargo, ND  I.R.S. 3  
Var 10/11 C.F.F Self Study Curriculum Fargo, ND  AICPA 39  
11/14-15/11 MN Tax Conference Mpls, MN MNSCPA 16 96
           
3/31-4/1/12 Effective Expert Witness Chicago,Il SEAK, Inc 16  
5/4-11/12 Business Valuation School Chicago,Il AICPA 44  
5/17/2012 IRS Tax Practitioner Liaison Meeting Fargo, ND  I.R.S. 3  
5/31/2012 Business Valuation Exam Self-Study Fargo, ND  AICPA 15  
10/29/2012 MN Business Valuation Seminar Plymouth, MN MNSCPA 8  
11/11-13/2012 Nat'l Forensic Valuation Conference  Orlando, FL AICPA 25  
11/15-16/12 MN Tax Conference Mpls, MN MNSCPA 16 110
           
1/23/2013 New Year Bus Valuation Update Webinar Val Prod Serv 2  
1/29/2013 2012 ATX Tax Update Webinar ATX 2  
1/29/2013 American Taxpayer Relief Act Webinar MNSCPA 2  
2/13/2013 Valuation of Small Business Webinar Val Prod Serv 2  
7/8/2013 Discount Lack of Control Webinar AICPA 2  
7/9/2013 Discount Lack of Market  Webinar AICPA 2  
10/14-16/13 ASA Business Valuation Conference San Antonio,Tx ASA 19  
10/10-13/13 Nat'l Forensic Valuation Conference  LasVegas,NV AICPA 21  
11/18-19/13 MN Tax Conference Mpls, MN MNSCPA 16 68

 

          Annual
Dates Conference Location Sponsor Hrs Totals
5/20/2014 Ethics Update for CPAs Perham, MN MNSCPA 8.0  
11/8-14/2014 Nat'l Forensic Valuation Conference  New Orleans, LA AICPA 20.5  
11/17-18/14 MN Tax Conference Mpls, MN MNSCPA 16.0 44.5
           
2/21/2015 Excel Tables Bloomington, MN MNSCPA 4.0  
2/21/2015 DIY Business Intelligence Bloomington, MN MNSCPA 4.0  
11/8-10/15 Nat'l Forensic Valuation Conference  Las Vegas,NV AICPA 22.5  
12/7-8/15 MN Tax Conference Mpls, MN MNSCPA 16.0  
12/21/2015 CAN Quality Control ' 16 Tax Season Webinar CNA Ins 2.0 48.5
           
1/20/2016 Word Advanced Tips, Tricks, Techn. Webinar K2Entrep 4.0  
5/11/2016 Internal Revenue Service Tax Practitioner Liason Meeting NDSU, Fargo, North Dakota  Internal Revenue Service 2.5  
           
7/28/2016 Best Practice:  Calc Track & Maintain Basis For S Corporation Shareholders Webinar AICPA 2.0  
8/22/2016 Key Concepts Ecomonic Damages  Webinar AICPA 2.0  
8/24/2016 FLSA Rule Change Webinar NDSCPA 1.0  
9/15-9/17/16 Expert Witness Bootcamp Workshop Denver, CO AICPA 29.5  
11/1/2016 16th Annual Minnesota  Business Valuation Conference Plymouth, Minnesota   MNSCPA 7.0  
11/14/16 & 11/15/16 Minnesota  Tax Conference Mpls, MN   MNSCPA 15 63.0
6/1/2017 MNSCPA Hot Topic Partnership Tax  Webinar MNSCPA 2.0  
6/5-6/7/17 IL Forensic Academy Chicago  NACVA 24.0  
11/1/2017 17th Annual Minnesota Business Valuation Conference  Plymouth, Minnesota   MNSCPA 7.0  
11/13, 11/14,  11/15/2017 AICPA Forenesic & Valuation Conference Las Vegas, NV AICPA 24.0  
11/30/- 12/1/17 Minnesota  Tax Conference Mpls, MN   MNSCPA 14.0  
12/11/17- 12/15/17 Foundation of Financial Forensics Coronado, CA NACVA 40.0 111.0

 

Speaking Engagements:

Dates

Speaking Engagements

Subject Matter

April 14, 2010

KFGO-Joel Heitkamp's News & Views Radio Show

2010 Tax Season Law Changes

August, 2011

Producers Financial Group University

Internal Revenue Service Audits

December 15, 2011

Gateway Lions Club

Tax Planning-Uncertain Times

April 9, 2012

KVLY television news interview

Moorhead MN 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

The CFF credential

March 19 & 22nd, 2013

Goldmark Commercial Real Estate Services Inc. Sales Staff

Business valuation basics

April 15, 2013

KFGO-Joel Heitkamp's News & Views Radio Show

2013 Tax Season Law Changes

May 16, 2013

KFGO-Joel Heitkamp's News & Views Radio Show

IRS Targeting of Conservative Groups Seeking Tax-Exempt Status

April 15, 2015

KFGO-Joel Heitkamp's News & Views Radio Show

2015 Tax Season-Last-Minute Filing Issues

May 22, 2015

Davies High School (Jenna Johnson) accounting class

Careers Opportunities-Public Accounting

May 27, 2015

KFGO- It Takes Two with Jack & Amy

Internal Revenue Service Identity Theft Concerns

September 19, 2017

KFGO-Joel Heitkamp's News & Views Radio Show

Internal Revenue Code Revamp

September 20, 2017

Grand Forks County Bar Association

Financial Forensic Accounting

 
 
 
 
 
Summary of Years of Professional Experience: 
 
      Years Years  
      Government Public  Total
From To Experience Service Accounting Years
6/1/1979 10/1/1981 Internal Revenue Agent - U.S. Treasury Department 2.3   2.3
10/1/1981 9/30/1987 CPA -Eide Helmeke   6.0 6.0
10/1/1987 1/31/1990 Certified Public Accountant -Haugen, Wright, Johnson, Mohagen PC   2.3 2.3
2/1/1990 9/20/1991 CPA,Charles Bailly  CO   1.6 1.6
10/1/1991 6/30/2003 Mark E Larson,  Certified Public Accountant LTD    11.8 11.8
7/1/2003 8/31/2009 Widmer Roel PC   6.2 6.2
9/1/2009 12/19/2017 Mark E Larson, CPA,PLLC    8.3 8.3
           
    Total Years Professional Experience 2.3 36.2 38.5

 

 

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