David J. Nagle

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)

• 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 Advisory
  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
• Sullivan Attorneys Named 2017 Massachusetts Super Lawyers and Rising Stars
  New England Super Lawyers Magazine
  October 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
• Sullivan Ranked in the 2017 Edition of The Legal 500 United States
  Press Release
  May 31, 2017
• Application of Single-Sales-Factor Apportionment Didn't Violate Commerce Clause, Massachusetts High Court Holds
  State Tax Today, Quoted
  January 12, 2017
• International Tax Review's Tax Controversy Leaders 2016 Recognizes S&W Tax Partners
  International Tax Review
  October 3, 2016
• Sullivan Ranked in the 2016 Edition of The Legal 500 United States
  Press Release
  June 15, 2016
• Mass. should conform to federal tax policies
  Boston Business Journal
  April 1, 2016
• Massachusetts Appoints New DOR Commissioner
  State Tax Today, Quoted
  March 30, 2016
• Massachusetts Bill Would Ban Contingency Fee Auditors From All State Agencies
  State Tax Today, Quoted
  November 12, 2015
• Best Lawyers® 'Lawyer of the Year' 2016
  Press Release
  August 17, 2015
• Sullivan Ranked in the 2015 Edition of The Legal 500 United States
  Press Release
  June 3, 2015
• Sullivan Ranked in the 2015 Edition of Chambers USA
  Press Release
  May 26, 2015
• For biz sake, scrap the ‘balance sheet’ tax
  Boston Business Journal
  May 8, 2015
• Massachusetts Market Sourcing - A Pocket Guide to the Labyrinth
  IPT Insider
  April 1, 2015
• Massachusetts Governor Appoints New Revenue Commissioner, Special Technology Adviser
  State Tax Today, Quoted
  March 27, 2015
• International Tax Review's Tax Controversy Leaders 2014 Recognizes S&W Tax Partners
  International Tax Review
  September 2014
• Massachusetts Tax Commissioner Calls Early Mediation Program a 'Home Run'
  State Tax Today, Quoted
  July 11, 2014
• Massachusetts Department of Revenue Releases Draft Market-Sourcing Rules
  Client Advisory
  April 9, 2014
• Massachusetts Governor Wants Higher Threshold for Small Claims Tax Appeals
  State Tax Today, Quoted
  January 30, 2014
• Snowbirds Beware: No Vacation from DOR
  Boston Business Journal
  May 2012
• Sullivan Partner Elected President of the Independent State and Local Tax Alliance
  Press Release
  January 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)
• Massachusetts Society of Enrolled Agents Trump’s Tax Reform – Where Are We Now?
  Westin Hotel, Waltham, MA (February 16, 2017)
• Independent SALT Alliance Conference
  Sullivan & Worcester Conference Center, Boston, MA (June 12, 2015)
• How to Leave Massachusetts (and Its Taxes) Behind: A Roadmap
  Sullivan & Worcester Conference Center, Boston, MA (March 25, 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)