David J. Nagle

Dave is a co-managing partner of Sullivan. His practice involves both transactional tax planning and representing taxpayers in disputes before the Internal Revenue Service and the Massachusetts Department of Revenue.

Representative Client Work

• Federal and state tax controversies, including income, sales and use, property and responsible person tax matters
• Complex business transactions, including taxable and nontaxable acquisitions, corporate and partnership restructurings and forward and reverse like kind exchanges
• General federal and state tax matters

Bar & Court Admissions

• Massachusetts
• U.S. District Court, District of Massachusetts
• U.S. District Court, District of Connecticut
• U.S. Tax Court
• U.S. Court of Appeals for the First Circuit

Education

• B.A., with Honors, University of Virginia
• M.A., University of Michigan
• J.D., cum laude, Harvard Law School
• LL.M., Taxation, Boston University School of Law

Community Engagement

• Fellow, American College of Tax Counsel (2017-)
• American Bar Association, Section of Taxation (1998-present)
• Boston Bar Association (Education Committee, 2012-2013; Co-Chair, Tax Section, 2010-2012; Co-Chair, State & Local Tax Committee, 2006-2008)
• Massachusetts Department of Revenue (DOR) Advisory Council (2013-2014)
• Massachusetts Continuing Legal Education, Inc. (MCLE) (Tax Curriculum Advisory Committee, 2011-present)
• Associated Industries of Massachusetts (AIM) (Taxation Committee, 2002-present)
• Greater Boston Chamber of Commerce (Government Affairs Committee, 2012-present; 2011 Boston's Future Leaders Program) 
• Independent SALT Alliance (President, 2012-present; Board Member, 2010-present)
• Adjunct faculty member, Boston University School of Law, 2000

Awards & Honors

• Boston Magazine 2021 Top Lawyers, Tax (2021)
• Best Lawyers' Boston Tax Law Lawyer of the Year (2014, 2020)
• Tax Controversy Leaders' Guide, International Tax Review (2013-2014, 2016-2022)
• The Legal 500 U.S. (2012, 2015-2017, 2019, 2020)
• Best Lawyers’ Boston Litigation & Controversy - Tax Lawyer of the Year (2012, 2016, 2018)
• Best Lawyers in America® (2011-2022)
• Chambers USA, Ranked in Tax (Massachusetts) (2010-2015)
• Massachusetts Super Lawyers (2010-2018)
• "Rising Star," Massachusetts Super Lawyers (2005-2008)

• 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 American College of Tax Counsel
  Press Release
  January 18, 2022
• Sullivan Attorneys Named to 2021 Top Lawyers List by Boston Magazine
  Press Release
  November 24, 2021
• International Tax Review's World Tax Guide Ranks Sullivan as a Leading Tax Firm
  Press Release
  September 28, 2021
• Massachusetts Brownfields Tax Credit
  Client Alert
  July 16, 2021
• SALT Cap Workaround and Other Tax Provisions in the Pending Massachusetts FY22 Budget
  Client Alert
  July 15, 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
• 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
• Key Tax Provisions in the Massachusetts FY21 Budget
  Client Alert
  December 18, 2020
• International Tax Review's Tax Controversy Leaders Guide 2021 Recognizes Sullivan Tax Partners
  Press Release
  September 22, 2020
• Sullivan Earns Top Rankings in the 2020 Edition of The Legal 500 United States
  Press Release
  June 10, 2020
• IRS Provides Relief to Opportunity Funds and OZ Investors
  Client Alert
  June 9, 2020
• IRS Guidance Provides Critical Information on Extended Deadlines for Returns, Payments and Other Time-Sensitive Tax Actions
  Client Alert
  April 15, 2020
• Many (But Not All) Filing and Tax Payment Deadlines Postponed in the Wake of the Coronavirus
  Client Alert
  April 6, 2020
• Credit Available for Connecticut Passthrough Entity Tax
  Tax Notes, Quoted
  September 30, 2019
• International Tax Review's Tax Controversy Leaders Guide 2020 Recognizes Sullivan Tax Partners
  Sullivan Press Release
  September 18, 2019
• Best Lawyers® "Lawyer of the Year" 2020
  Press Release
  August 15, 2019
• More online retailers will have to pay Mass. sales tax
  Boston Business Journal, Quoted
  July 23, 2019
• Sullivan Earns Top Rankings in the 2019 Edition of The Legal 500 United States
  Sullivan Press Release
  May 30, 2019
• Sullivan Attorneys Named 2018 Massachusetts Super Lawyers and Rising Stars
  New England Super Lawyers Magazine
  October 18, 2018
• Mass. To Enforce 'Cookie Nexus,' Revenue Dept. Says
  Law360, Quoted
  September 17, 2018
• International Tax Review's Tax Controversy Leaders Guide 2018 Recognizes Sullivan Tax Partners
  Press Release
  September 5, 2018
• The Rise And Fall Of The Millionaire Tax In Massachusetts
  Law360
  July 11, 2018
• Streamlined States Emerge as Winners After Wayfair Ruling
  Tax Notes Today, Quoted
  June 26, 2018
• Failed Mass. Ballot Shows Fading Support For Millionaires' Tax
  Law360, Quoted
  June 20, 2018
• Massachusetts Supreme Judicial Court Scratches 'Millionaires Tax' From The Ballot
  WAMC Northeast Report, Quoted
  June 18, 2018
• Governor Baker Proposes Tax Changes to Address Federal Reform, Wayfair Case
  Client Alert
  June 13, 2018
• Mass. Can't Tax Out-Of-State Worker Premiums, Court Says
  Law360
  April 13, 2018
• Impact of 2017 Tax Act on Real Estate Activities
  Client Advisory
  February 9, 2018
• Massachusetts High Court Hears Oral Arguments on Millionaire's Tax Ballot Initiative
  State Tax Today, Bloomberg BNA, Quoted
  February 7, 2018
• Chapter 4, Assessments
  Massachusetts Taxation and DOR Practice
  January 30, 2018
• Massachusetts DOR Authorizes 2018 Payments, But Congress Says No
  Client Advisory
  December 16, 2017
• International Tax Review's Tax Controversy Leaders Guide 2017 Recognizes Sullivan Tax Partners
  Press Release
  September 5, 2017
• Wholesaler Liable for Tax in Massachusetts Drop Shipment Case
  State Tax Today, Quoted
  August 2, 2017
• Massachusetts DOR Updates Tax Return Guidance for Non-U.S. Corporations
  State Tax Today, Quoted
  June 27, 2017
• Application of Single-Sales-Factor Apportionment Didn't Violate Commerce Clause, Massachusetts High Court Holds
  State Tax Today, Quoted
  January 12, 2017

Seminars & Presentations

• Pass-Through Entity Taxes
  Massachusetts Society of CPAs (Webinar) (December 21, 2021)
• The New World of Pass-Through Entity Taxes
  Boston Bar Association (Webinar) (November 30, 2021)
• COVID-19 Has Elevated Mobile Workforce Issues – What To Do?
  Council of State Taxation (COST) Webinar (April 26, 2021)
• Demystifying Practice Before the Massachusetts Appellate Tax Board
  Boston Bar Association (November 25, 2019)
• MA Sales Tax in the Digital Age
  MTF Tax Policy Conference: A 360 Look at Massachusetts Tax Policy (October 30, 2019)
• North Atlantic Regional State Tax Seminar
  Council on State Taxation (May 9, 2019)
• Wayfinding After Wayfair
  Massachusetts Society of CPAs (January 17, 2019)
• Discussion of State Tax Cases, Issues and Policy Matters to Watch
  North Atlantic Regional State Tax Seminar (May 16, 2018)
• State Tax Issues in Mergers & Acquisitions
  COST 2018 Spring Audit Session/Income Tax Conference (April 19, 2018)
• Examining the 'Fair Share Amendment' (The Proposed Surtax on Incomes Above $1 Million)
  Boston Bar Association (April 6, 2018)
• Who Wants to Tax a Millionaire?
  Massachusetts Society of CPAs, State Tax Conference (January 18, 2018)
• Representing Taxpayers Before the IRS and DOR
  Sullivan & Worcester, One Post Office Square, 21st floor, Boston, MA (May 24, 2017)
• Massachusetts Tax Residency: Should I Stay or Should I Go?
  Sullivan & Worcester, One Post Office Square, 21st Floor, Boston, MA (March 29, 2017)