Jon J Jensen

 
 
Jon Jensen is admitted to the Bar in North Dakota and Minnesota, the United States Federal District Courts for the States of North Dakota and Minnesota, the United States Tax Court and the Eighth Circuit Court of Appeals. A 1990 graduate, Mr. Jensen received a Juris Doctor with Distinction from the University of North Dakota School of Law. His undergraduate studies were completed at Mankato State University, Mankato, Minnesota and the University of North Dakota. He obtained a Bachelor of Science degree in Accounting from Mankato State University in 1987. Mr. Jensen is a licensed Certified Public Accountant in the State of North Dakota.
Mr. Jensen provides tax controversy and litigation services, research on tax issues, opinion letters, and expert witness services in the area of taxation. He has litigated numerous civil and criminal tax cases. His representation of tax clients has included the recovery of attorney fees from the Government. Representative cases include: North Dakota State University v. U.S. , 255 F.3d 599 (8 th Cir. 2001) (taxation of tenure buy-outs; IRS issued notice of non-compliance outside 8 th Circuit); McNamara v. C.I.R., 236 F.3d 410 (8 th Cir. 2000) (self-employment taxation of actively farming landlords; IRS issued notice of non-compliance outside 8 th Circuit); HB&R, Inc. v. U.S. , 229 F.3d 688 (8 th Cir. 2000) (employment taxation of employer-paid travel expenses).

Mr. Jensen served as an adjunct faculty member at the University of North Dakota School of Law teaching Trial Advocacy and is also a frequent lecturer on tax planning and litigation issues, including the North Dakota Tax Practitioner’s Institute.

During 2000 and 2001 he was employed as Tax Counsel for Northwest Airlines. Following law school, Mr. Jensen clerked for the Honorable Chief Justice Ralph J. Erickstad of the North Dakota Supreme Court. While attending law school, Mr. Jensen was a member of the North Dakota Law Review staff, Burtness Scholar (contracts), legal process teaching assistant, president of the Moot Court Association and was elected to the order of the Barrister.

Mr. Jensen has been recognized in The Best Lawyers in America, has been recognized as a “Super Lawyer” Minnesota Law and Politics, is a member and past-president (1999) of the Greater Grand Forks County Bar Association, member and North Dakota Chair from 1996 to 1999 of the ABA Real Property Tax Section; member of the Tax Section of the American Bar Association, Chair of the Tax Section of the North Dakota State Bar Association; member of the Minnesota State Bar Association; and member of the Tax Section of the North Dakota Society of Public Accountants. He also served on the Board of Director of the Grand Forks Public Library from 1998 to 2000.

His publications include:

  • Reducing the Employment Tax Burden on Tenure Buyouts, 80 N.D. Law Rev. 11 (2004), republished ___ Jour. of Deferred Compensation ___ (2004).
  • “Limiting Self-Employment Taxation Of Actively Farming Landlords,” 78 N.D. L aw R ev . 101( 2002 ), republished 8 Drake Jour. Ag. Law 295 (2003).
  • ABA Property Tax Handbook (North Dakota Chapter), 1996 and annual updates.
  • “Satisfaction of a Compelling Governmental Interest or Simply Two Convictions for the Price of One?” 69 N.D. Law Rev. 915 (1993).”Fredericks v. Eide-Kirschman Ford: The Vehicle to Enforcing Tribal Court Civil Judgments,” 68 N.D. Law Rev. 675 (1992).

Mr. Jensen has also presented at the following seminars:

  • 2003 North Dakota Tax Practitioners’ Institute, Civil and Criminal Penalties, Fargo/Bismarck ND, November 2002.
  • 2002 North Dakota Tax Practitioners’ Institute, Divorce Related Taxation, Fargo/Bismarck ND, November 2002.
  • Divorce-Related Taxation, UND Homecoming CLE, October 2002.
  • Tax Aspects of Divorce, National Business Institute, Fargo, ND, September 2002.
  • 2001 North Dakota Tax Practitioners’ Institute, Dealing with the IRS and Current Developments, Bismarck/Fargo ND, November 2001.
  • 2000 North Dakota Tax Practitioners’ Institute, Dealing with the IRS and Current Developments, Fargo/Bismarck ND, November 2000.
  • Tax-Exempt Organizations in North Dakota, National Business Institute, Fargo, ND, July 2000.
  • 1999 North Dakota Tax Practitioners’ Institute, Gift and Estate Planning, Fargo/Bismarck ND, November 1999.
  • Grand Forks County Bar Association, “Check the Box” Entity Selection for Taxable Entities, Grand Forks, ND, 1998.
  • 1998 North Dakota Tax Practitioners’ Institute, Gift and Estate Planning, Fargo/Bismarck ND, November 1998.
  • From 1995 through the present, periodic submission of written materials to the Institute for Professionals in Taxation on North Dakota Real Property Tax Developments for use at the Annual National Property Tax Symposium.
  • Scheduled to provide presentations on Tax Free Like-kind Exchanges, Fargo ND, May 14, 2003 and Divorce Taxation/Tax Litigation, Grand Forks, ND, March 20, 2003.
  • Upper Red River Valley Claims Association, Enforcement of Tribal Court Judgments, Grand Forks, ND, 1998.
  • Enforcement of Tribal Court Judgments, Quinnipiac School of Law, Quinnipiac University Hamden, CT, 1997.

Education:
Mankato State University, B.S., Accounting, 1987 , University of North Dakota, J.D., with distinction, 1990

Practice Areas:
Tax Litigation; Civil Litigation; Commercial Transactions

Membership:
Grand Forks (President, 1999), Minnesota State and American Bar Associations; State Bar Association of North Dakota.

Admissions:
1990, North Dakota, Minnesota; U.S. District Court, Districts of North Dakota and Minnesota, U.S. Court of Appeals, Eighth Circuit and U.S. Tax Court
Jon J. Jensen

Email:
jjensen@grandforkslaw.com

Phone:
(701)775-0521

Practice Areas:

* Mr. Jensen has also been named as a Great Plains Super Lawyer.