Dave is a tax partner in Sullivan's Boston office and serves on the firm's management committee. 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
- Best Lawyers' Boston Tax Law Lawyer of the Year (2014, 2020)
- Tax Controversy Leaders' Guide, International Tax Review (2013-2014, 2016-2021)
- 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® (2011-2021)
- Chambers USA, Ranked in Tax (Massachusetts) (2010-2015)
- Massachusetts Super Lawyers (2010-2018)
- "Rising Star," Massachusetts Super Lawyers (2005-2008)
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Client AlertDecember 18, 2020
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Press ReleaseSeptember 22, 2020
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Press ReleaseJune 10, 2020
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Client AlertJune 9, 2020
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Client AlertApril 15, 2020
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Client AlertApril 6, 2020
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Tax Notes, QuotedSeptember 30, 2019
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Sullivan Press ReleaseSeptember 18, 2019
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Press ReleaseAugust 15, 2019
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Boston Business Journal, QuotedJuly 23, 2019
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Sullivan Press ReleaseMay 30, 2019
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New England Super Lawyers MagazineOctober 18, 2018
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Law360, QuotedSeptember 17, 2018
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Press ReleaseSeptember 5, 2018
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Law360July 11, 2018
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Tax Notes Today, QuotedJune 26, 2018
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Law360, QuotedJune 20, 2018
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WAMC Northeast Report, QuotedJune 18, 2018
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Client AdvisoryJune 13, 2018
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Law360April 13, 2018
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Client AdvisoryFebruary 9, 2018
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State Tax Today, Bloomberg BNA, QuotedFebruary 7, 2018
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Massachusetts Taxation and DOR PracticeJanuary 30, 2018
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Client AdvisoryDecember 16, 2017
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New England Super Lawyers MagazineOctober 16, 2017
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Press ReleaseSeptember 5, 2017
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State Tax Today, QuotedAugust 2, 2017
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State Tax Today, QuotedJune 27, 2017
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Press ReleaseMay 31, 2017
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State Tax Today, QuotedJanuary 12, 2017
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International Tax ReviewOctober 3, 2016
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Press ReleaseJune 15, 2016
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Boston Business JournalApril 1, 2016
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State Tax Today, QuotedMarch 30, 2016
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State Tax Today, QuotedNovember 12, 2015
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Press ReleaseAugust 17, 2015
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Boston Business JournalMay 8, 2015
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IPT InsiderApril 1, 2015
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State Tax Today, QuotedMarch 27, 2015
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International Tax ReviewSeptember 2014
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State Tax Today, QuotedJuly 11, 2014
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Client AdvisoryApril 9, 2014
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State Tax Today, QuotedJanuary 30, 2014
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Boston Business JournalMay 2012
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Press ReleaseJanuary 24, 2012
Seminars & Presentations
- 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) - Independent SALT Alliance Conference
Sullivan & Worcester Conference Center, Boston, MA (June 12, 2015) - The Market-based Apportionment Rules and the Growing Trend Panel
Sheraton, Framingham, MA (January 20, 2015)
- "Massachusetts Tax Expenditure Debate," Suffolk University MST Program (November 20, 2012)
- Program Moderator, "Appeals - The IRS Perspective," Boston Bar Association Tax Section (May 3, 2012)
- Program Co-Chair, "Three Minute Case Studies," Boston Bar Association’s State & Local Tax Committee’s annual Massachusetts Tax Update (June 10, 2008)
- "Advanced Sales and Use Tax in Massachusetts," Lorman Education Services (July 2007)
- "Special Issues Affecting the Corporate Tax Basis in Massachusetts," Boston Bar Association (June 2007)
- "Massachusetts Developments and Outlook for 2007," Tax Executives Institute (February 2007)