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

• Trustee, Massachusetts Taxpayers Foundation
• Boston Bar Association

Awards & Honors

• The Legal 500 U.S. (2019, 2020)

• Massachusetts Supreme Judicial Court Finds In Favor of VAS Holdings Based on Argument Raised in Amicus Brief Filed on Behalf of ACTC
  Press Release
  May 18, 2022
• Sullivan Files Amicus Brief with MA Supreme Judicial Court on Behalf of the Pioneer Institute and PioneerLegal, LLC
  Press Release
  April 26, 2022
• Sullivan Files Amicus Brief with MA Supreme Judicial Court on Behalf of the American College of Tax Counsel
  Press Release
  January 18, 2022
• Appellate Tax Board Adds To Body of Law on Remotely Accessed Software
  Massachusetts Lawyers Weekly, Quoted
  January 6, 2022
• Sullivan Client Prevails in Mass. Appellate Tax Board Case Involving Classification and Taxation of Technology Businesses and Products
  Press Release
  December 22, 2021
• Top State and Local Tax Cases of 2021
  Law360, Quoted
  December 22, 2021
• SALT Cap Workaround and Other Tax Provisions in the Pending Massachusetts FY22 Budget
  Client Alert
  July 15, 2021
• Oracle USA Inc. et. al. v. Massachusetts Commissioner of Revenue Among Top 5 State and Local Tax Cases of 2021
  Press Release
  July 7, 2021
• 3 Big Questions After High Court Punts In Remote Worker Row
  Law360, Quoted
  July 1, 2021
• The Supreme Court Denies Complaint in New Hampshire v. Massachusetts, Heightening the Importance of Individual Refund Claims
  Client Alert
  June 29, 2021
• Caroline Kupiec Elected Trustee of the Massachusetts Taxpayers Foundation
  Press Release
  June 24, 2021
• The Massachusetts Supreme Judicial Court’s Recent Decision in Oracle USA, Inc. v. Commissioner of Revenue is a Win for Massachusetts-Based Software Purchasers
  Client Alert
  May 26, 2021
• Massachusetts High Court OKs Sales Tax Apportionment for Software
  Tax Notes, Quoted
  May 24, 2021
• SJC Sides With Oracle and Microsoft in Dispute With DOR
  The Boston Globe, Quoted
  May 24, 2021
• Media Coverage - Oracle USA, Inc. v. Commissioner of Revenue
  Tax Notes, Law360, Massachusetts Lawyers Weekly, Bloomberg Tax
  May 21, 2021
• Microsoft Can Apportion Sales Tax, Mass. Top Court Says
  Law360, Quoted
  May 21, 2021
• Sullivan Clients Prevail at SJC in Multi-State Software Sales Tax Apportionment Case
  Press Release, Quoted
  May 21, 2021
• Work Remotely, Pay Tax . . . Locally? Saying No to Massachusetts
  Tax Notes
  April 20, 2021
• Massachusetts DOR Report Endorses SALT Cap Workaround
  Client Alert
  March 10, 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

Seminars & Presentations

• Massachusetts Legislation & Regulation Update
  2022 Annual Tax Policy Virtual Conference (December 2, 2022)
• BBA Virtual CLE: Annual Massachusetts Tax Update
  Boston Bar Association (June 7, 2022)
• Massachusetts Tax Policy in the Post-Pandemic Period
  Boston, MA - Hybrid Event (December 2, 2021)
• 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)