Susan L. Allen - Shareholder

Phone number: 
(651) 644-4710
(651) 644- 4710

Susan L. Allen joined the firm in 2013, bringing substantial experience representing tribal governments, gaming enterprises and tribal business entities on a full range of matters, including tribal and corporate governance, business transactions, employment matters and tax issues. Susan is an enrolled member of the Rosebud Sioux Tribe.

Susan has a comprehensive background in transactional work. Over the years, she has handled numerous business and corporation matters for tribes, including structuring and negotiation of mergers, acquisitions, dispositions, management transactions, construction agreements, business formation, economic development, tax planning, and many other business matters. In the area of taxation, Susan regularly advises tribes on the scope of state taxing authority and tribal tax immunity. She also represents and trains tribal tax commissions regarding the development and administration of tax codes and has significant knowledge regarding negotiation of tribal-state tax agreements. In addition, Susan has a Masters in tax law and is very familiar with federal tax laws applicable to tribal activities, including executive compensation, employment taxes and tax exemptions.

In addition to practicing law, Susan was elected to the Minnesota House of Representatives in 2012. She is the first American Indian women to be elected to the Minnesota Legislature. Susan is also an active member of various professional and community organizations, including the Indigenous Peoples Task Force, ICWA Law Center and the Minnesota American Indian Bar Association. In addition, Susan speaks regularly at lawyer’s seminars on tax issues.

Areas of Practice: 
  • Business & Commercial Transactions
  • Taxation
  • Tribal and Corporate Governance
  • LL.M. in Taxation, William Mitchell College of Law, 2000
  • J.D., University of New Mexico School of Law, 1995
  • Certificate of Indian Law, University of New Mexico School of Law, 1995
  • B.A., Economics, Augsburg College, 1992
Bar Admissions: 
  • Minnesota
Honors & Awards: 
  • Minneapolis Community & Technical College, Distinguished Alumni Award, 2012
  • West Award for Excellence in Indian Law, 1995
  • Honors in Clinical Law, University of New Mexico School of Law, 1995