Caroline A. Kupiec

Caroline represents clients from a range of industries, including private equity, manufacturing and insurance, before federal and state tax authorities at all stages of the controversy process. Previously, Caroline clerked for the Honorable Joseph H. Gale of the United States Tax Court from 2015-2017.

Bar & Court Admissions

• Massachusetts
• Washington State

Education

• LL.M., University of Washington School of Law
• J.D., with honors, University of Washington School of Law
• B.A., cum laude, Colorado College

Community Engagement

• Boston Bar Association

Awards & Honors

• The Legal 500 U.S. (2019, 2020)

• Massachusetts DOR Report Endorses SALT Cap Workaround
  Client Alert
  March 10, 2021
• Work Remotely, Pay Tax . . . Locally? Saying No to Massachusetts
  Tax Notes
  February 22, 2021
• Media Coverage - Oracle USA, Inc. v. Commissioner of Revenue
  Tax Notes, Law360, Massachusetts Lawyers Weekly
  February 11, 2021
• Rich Jones Argues Before SJC in Support of Taxpayers Oracle USA and Microsoft in Oracle, USA v. Commissioner of Revenue
  Oral Argument Archives
  February 1, 2021
• Key Tax Provisions in the Massachusetts FY21 Budget
  Client Alert
  December 18, 2020
• Sullivan Earns Top Rankings in the 2020 Edition of The Legal 500 United States
  Press Release
  June 10, 2020
• “Cogito, Ergo Sum”: Is that Disregarded Entity in Fact Regarded?
  Journal of Taxation of Passthrough Entities
  July-August 2019
• Sullivan Earns Top Rankings in the 2019 Edition of The Legal 500 United States
  Sullivan Press Release
  May 30, 2019
• Sullivan Client Flex Fleet Rental Announces Investment by Waterfall Asset Management and TRP Capital Partners
  Press Release
  February 12, 2019
• Sullivan Grows Boston Office with Two New Hires
  Press Release
  January 16, 2019

Seminars & Presentations

• Law Day in the Schools
  Boston Bar Association (May 31, 2019)
• North Atlantic Regional State Tax Seminar
  Council on State Taxation (May 9, 2019)
• How to Set Up a Qualified Opportunity Zone Business - Before Year End! And Certain Other Snazzy Year-End Tax Planning Strategies
  Sullivan Conference Center, Boston, MA (December 5, 2018)