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. 2023)
- Tax Controversy Leaders' Guide, International Tax Review (2013-2014, 2016-2023)
- The Legal 500 U.S. (2012, 2015-2017, 2019, 2020, 2022)
- Best Lawyers’ Boston Litigation & Controversy - Tax Lawyer of the Year (2012, 2016, 2018)
- Best Lawyers in America® (2011-2023)
- Chambers USA, Ranked in Tax (Massachusetts) (2010-2015)
- Massachusetts Super Lawyers (2010-2018)
- "Rising Star," Massachusetts Super Lawyers (2005-2008)
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Press ReleaseOctober 19, 2022
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Press ReleaseAugust 31, 2022
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Press ReleaseAugust 18, 2022
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Press ReleaseAugust 8, 2022
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Press ReleaseJune 8, 2022
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Press ReleaseMay 18, 2022
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Press ReleaseJanuary 18, 2022
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Press ReleaseNovember 24, 2021
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Press ReleaseSeptember 28, 2021
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Client AlertJuly 16, 2021
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Client AlertJuly 15, 2021
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Law360, QuotedJuly 1, 2021
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Client AlertJune 29, 2021
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Tax NotesApril 20, 2021
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Client AlertMarch 10, 2021
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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 AlertJune 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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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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State Tax Today, QuotedJanuary 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)