University of Minnesota Law School, J.D., 1998, Cum Laude
Carleton College, B.A., 1990
Bar & Court Admissions
- U.S. District Court District of Minnesota
- U.S. Court of Appeals 8th Circuit
- Honorable Stephen C. Aldrich, Hennepin County District Court
Andy Carlson represents businesses and governmental entities in litigation and regulatory proceedings throughout Minnesota and the United States. He practices principally in the areas of:
- State tax litigation
- Business litigation
State Tax Litigation
Andy has represented Minnesota counties and cities, as well as banks and owners of commercial and multi-family property, in property tax litigation. His property tax experience includes several lengthy trials before the Minnesota Tax Court and in Minnesota District Court, as well as multiple proceedings before the Minnesota Court of Appeals and Minnesota Supreme Court, concerning the valuation of large agri-business special purpose properties. He also represents businesses in the Minnesota Tax Court on matters involving state sales and other taxes.
His recent tax litigation experience includes representing:
- a Minnesota utility with regard to property tax assessment;
- Fortune 1000 companies in Minnesota Tax Court proceedings relating to exemptions from Minnesota sales tax;
- a Minnesota county in complex property tax litigation involving a major former industrial property; and
- a Minnesota county in property tax litigation involving an ethanol facility.
In re Southern Minn. Beet Sugar Co-op, No. A10-255 (Minn. Ct. App. Sept. 21, 2010) (affirming district court’s valuation of agri-business facility)
Southern Minn. Beet Sugar Co-op v. County of Renville, 737 N.W.2d 545 (Minn. 2007), (affirming Tax Court’s determination that certain improvements were taxable real property and that agri-business facility was a "special purpose property")
Business Litigation and Insurance Coverage
Andy has litigated a wide variety of business cases before federal and state courts. Recent business litigation experience includes:
- representing Minnesota companies whose assets were damaged in Hurricane Sandy with regard to insurance coverage;
- representing a Minnesota manufacturer with regard to insurance coverage for ongoing mass tort claims;
- a trial concerning a shareholder dispute and buyout that resulted not only in a victory, but collection of the entire judgment plus attorneys' fees, notwithstanding the other party's attempt to evade collection through a bankruptcy filing;
- defending an asset-based lender against third-party claims arising from a debtor’s bankruptcy; and
- litigating an auditing malpractice claim related to a Ponzi scheme.
Andy represents telecommunications companies, particularly wireless carriers, on issues such as regulatory compliance and interconnection litigation. He has extensive experience with eligible telecommunications carrier (ETC) proceedings, including representing clients seeking to be designated as ETCs and assisting clients in developing programs for ETC compliance. Andy was also part of a team that secured victory for the nation’s largest wireless carrier in a case, litigated from federal district court to the U.S. Supreme Court, that presented the first test of state legislative authority over wireless rates and business practices.
His recent telecommunications experience includes:
- representing a municipal electric utility in connection with pole attachment matters;
- representing a wireless carrier in state interconnection arbitration proceedings following from the FCC’s 2011 Connect America Fund Order;
- merger and regulatory proceedings before the Minnesota Public Utilities Commission;
- analysis of ADA requirements applicable to hospitality industry websites; and
- compliance analysis and responding to claims relating to federal and state telemarketing and auto-dialing requirements.
Ronan Tel. Co. v. Alltel Commc’ns, Inc., No. CV 06-99-MDWM (D. Mont. Feb. 2, 2007) (substantially granting motion to dismiss access tariff claims as preempted)
NPCR, Inc. v. Boyle, No. 4:04cv3236 (D. Neb. Dec. 5, 2006) (reversing state commission’s denial of ETC designation)
Andy has been admitted to practice pro hac vice before various federal courts, state courts and public utilities commissions.
He provides pro bono services through the Children’s Law Center, including arguing and winning a decision from the Minnesota Court of Appeals (In the Matter of the Welfare of the Child of T.T.B.), reversing a district court order that closed the child’s juvenile protection case even though the child was still in need of services.
While in law school, Andy was executive editor of the Minnesota Journal of Global Trade.
Before Andy joined Briggs, he was a founder of and partner in Peppermint, a company providing Internet marketing and distribution for independent musicians. Andy enjoys all types of music, running, playing tennis and playing guitar.
American Bar Association, Member
- Communications Law Section
- Public Utilities Law Section
- Entertainment Law Section
Minnesota Bar Association
- Treasurer and Former President, Communications Law Section
- Member, Arts and Entertainment Law Section
- Member, Public Utilities Law Section
Hennepin County Bar Association, Member
Federal Bar Association, Member
Minnesota High Tech Association, Member
Minnesota Justice Foundation, Former Board of Directors Member
Children’s Law Center
- August 27, 2009
- "Website Accessibility: Requirements, Methods and Pitfalls in the Digital Age," Presenter, MSBA Communications Law SecionJanuary 23, 2015
- "What Does the FCC Have To Do With mHealth?" Presenter, MSBA's Communications Law SectionFebruary 2014
- "Class Actions Under the Telephone Consumer Protection Act," Presenter, MSBA's Communications Law SectionFebruary 2013
- "The Twenty-First Century Communications and Video Accessibility Act of 2010," Co-Presenter, MSBA's Communications Law SectionJanuary 2011
- "Google Voice: A Case Study in the Relationship Between Regulatory Decisions and Technological Innovation," 2010 Minnesota CLE Regional Communications Law ForumJune 2010
- "Broadband Technology Opportunity Program (BTOP) Applications," Co-Presenter, 2009 Minnesota CLE Regional Communications Law ForumJuly 2009
- Attorney Andrew Carlson Authors "Deadline for Appeal of a Tax Court Decision to the Minnesota Supreme Court: Unnecessary Uncertainty"Spring 2015Tax Section News - A Publication of the Minnesota State Bar Association
- Alert: Effective October 16, New Consent Requirements Apply to Telemarketing Robocalls and Text MessagesOctober 15, 2013
- February 26, 2013
- Alert: Sweeping FCC Order Will Require Close Review of Change-of-Law Provisions in Intercarrier Compensation AgreementsDecember 2, 2011