Rich is the leader of Sullivan’s Tax Group. He concentrates on state tax and local tax (SALT) litigation and transactional planning involving corporate, personal income and sales/use tax matters. He has more than two decades of experience before the Massachusetts Appellate Tax Board, the Supreme Judicial Court, various state Departments of Revenue and the Internal Revenue Service on a range of issues, including corporate nexus, domicile, apportionment, step transaction, and unitary reporting. He has served clients across sectors including technology, financial services, retail, media, manufacturing, telecommunications, e-commerce, software and construction.
Rich has developed a strong record in representing clients in SALT controversies over the years. Most recently, he argued and prevailed before the Massachusetts Supreme Judicial Court in a precedent-setting case, Oracle v. Commissioner of Revenue, which affirmed the right of businesses to apportion sales tax on software used in multiple states. As noted by Massachusetts Lawyers Weekly, the 2021 case had “[t]he eyes of tax practitioners across the country … watching.” The Oracle decision was named a top SALT case of 2021 by Law360 and a Top Indirect Tax Dispute Worldwide for Q2 2021 by International Tax Review.
In 2022, Rich was selected as a finalist for Litigator of the Year by The American Lawyer. In 2021, the editors of Law360 selected Rich as Tax MVP and published a profile story on his career and recent achievements. In 2021, Rich was also named a "Lawyer of the Year" by Massachusetts Lawyers Weekly. Rich has been recognized by International Tax Review’s Tax Controversy Leaders’ Guide for the past five years and in August 2020 and August 2022 was shortlisted by ITR Americas for the North America Indirect Tax Practice Leader of the Year. He has been recognized and ranked by The Legal 500 U.S., Chambers USA and Best Lawyers in America©.
Rich formerly taught State and Local Taxation as an adjunct professor at Northeastern University, D’Amore-McKim Graduate School, MS in Taxation Program. He is active with the American Bar Association’s Tax Section, and co-chairs the SALT Subcommittee on Income & Net Worth. He previously served as co-chair of the Boston Bar Association’s Tax Section and its State Tax Committee.
Rich is co-author of “Taxation,” Vols. 4 - 4C of Thomson Reuters’ Massachusetts Practice Series and frequently writes and speaks at seminars on SALT topics. He has been quoted on tax matters in numerous publications, including Tax Notes, Bloomberg, Law360, The Boston Globe and Boston Herald.
Rich has also appeared as a guest on National Public Radio (NPR) programs to discuss SALT issues, including: SCOTUS Says States Can Collect Sales Tax From Online Retailers, Radio Boston with Meghna Chakrabarti (2018); Massachusetts Tries Something New To Claim Taxes From Online Sales, All Things Considered (2017); and Mass. Online Sales Tax Raises Legal Questions, Radio Boston (2017).
Representative Client Work
- Prevailed at trial in a significant Massachusetts tax litigation involving the treatment and taxation of the cloud computing industry
- Served pro bono as special tax counsel in two concerted, multi plaintiff constitutional challenges, which paved the way for the U.S. Supreme Court’s landmark 2013 decision invalidating Section 3 of the federal “Defense of Marriage Act”
- Prevailed in landmark case before Massachusetts’ highest court, which enabled start-up companies to qualify for tax benefits available to manufacturers
- Achieved an $8.5 million tax refund for a leading health insurance company following litigation
Bar & Court Admissions
- Massachusetts
- New York
- 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
- LL.M., Taxation, Boston University School of Law
- J.D., Boston University School of Law, Edward F. Hennessey Scholar
- B.A., cum laude, Clark University
Community Engagement
- Fellow, American College of Tax Counsel, 2022
- Law 360's Tax Authority State & Local Advisory Board, 2020, 2021
- American Bar Association
- Co-chair, Subcommittee on Income & Net Worth Tax, (2017-present)
- Executive Committee (2013 - present)
- Boston Bar Association
- Tax Section Steering Committee (2009 - present)
- Past Co-chair, Tax Section
- Past Co-chair, State and Local Tax Committee
- Former Adjunct Professor, State and Local Taxation, Northeastern University, D'Amore-McKim Graduate School
Awards & Honors
- The Tax Lawyers, Exclusively Recommended Advisor in Massachusetts (11/22-11/23)
- Massachusetts Lawyers Weekly, Lawyer of the Year (2021)
- Boston Magazine Top Lawyers, Tax Law (2021, 2022)
- Law360’s 2021 Tax MVP
- Tax Controversy Leaders' Guide, International Tax Review (2013-2014, 2016-2023)
- Pro Bono Attorney Award, Boston University School of Law's Public Interest Project (2013)
- The Legal 500 U.S. (2018-2022)
- Best Lawyers in America® (2013-2023)
- Chambers USA, Ranked in Tax (Massachusetts) (2010-2015)
- Massachusetts Super Lawyers (2012, 2014-2022)
- "Rising Star," Massachusetts Super Lawyers (2006-2009)
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Massachusetts Lawyers Weekly, QuotedDecember 29, 2022
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Law360, QuotedDecember 22, 2022
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Tax Notes, QuotedDecember 22, 2022
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Law360, QuotedDecember 21, 2022
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Bloomberg Law, QuotedDecember 8, 2022
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November 22, 2022
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Press ReleaseNovember 11, 2022
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Press ReleaseNovember 3, 2022
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New England Super Lawyers MagazineOctober 11, 2022
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Law360, QuotedSeptember 16, 2022
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Press ReleaseAugust 31, 2022
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Press ReleaseAugust 4, 2022
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Richard Jones Shortlisted by ITR Americas for North America Indirect Tax Practice Leader of the YearInternational Tax Review (ITR)August 4, 2022
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Press ReleaseJune 8, 2022
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Tax Notes, QuotedMay 23, 2022
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Press ReleaseMay 18, 2022
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Bloomberg Law, QuotedMay 17, 2022
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Tax Notes, QuotedMay 17, 2022
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Law360, QuotedMay 13, 2022
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Tax Notes, QuotedMarch 21, 2022
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Law360 Tax Authority, QuotedFebruary 25, 2022
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Press ReleaseFebruary 14, 2022
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Press ReleaseJanuary 31, 2022
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Press ReleaseJanuary 18, 2022
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Tax Notes, QuotedJanuary 12, 2022
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Massachusetts Lawyers Weekly, QuotedJanuary 6, 2022
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Press ReleaseDecember 22, 2021
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Law360, QuotedDecember 22, 2021
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Press ReleaseNovember 24, 2021
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New England Super Lawyers MagazineOctober 12, 2021
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Press ReleaseSeptember 28, 2021
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Press ReleaseSeptember 10, 2021
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International Tax Review, QuotedJuly 14, 2021
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Press ReleaseJuly 7, 2021
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Law360 Tax Authority, QuotedJuly 2, 2021
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Law360 Tax Authority, QuotedJune 11, 2021
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Press ReleaseJune 9, 2021
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Law360, QuotedMay 28, 2021
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Client AlertMay 26, 2021
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Massachusetts Lawyers WeeklyMay 25, 2021
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Tax Notes, QuotedMay 24, 2021
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The Boston Globe, QuotedMay 24, 2021
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Tax Notes, Law360, Massachusetts Lawyers Weekly, Bloomberg TaxMay 21, 2021
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Law360, QuotedMay 21, 2021
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Bloomberg Tax, QuotedMay 21, 2021
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Press Release, QuotedMay 21, 2021
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Tax NotesMarch 1, 2021
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Massachusetts Lawyers Weekly, QuotedFebruary 11, 2021
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Tax Notes, QuotedFebruary 2, 2021
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Law360, QuotedFebruary 1, 2021
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Oral Argument ArchivesFebruary 1, 2021
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The Boston Globe, QuotedJanuary 26, 2021
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Law360 Tax Authority, QuotedJanuary 25, 2021
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Law360, QuotedDecember 8, 2020
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Law360, QuotedOctober 19, 2020
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Press ReleaseSeptember 22, 2020
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Richard Jones Shortlisted by ITR Americas for North America Indirect Tax Practice Leader of the YearInternational Tax Review (ITR)August 13, 2020
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Press ReleaseJune 10, 2020
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Client AlertApril 15, 2020
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Tax Notes, QuotedApril 6, 2020
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Tax Notes, QuotedMarch 9, 2020
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Massachusetts Lawyers Weekly, QuotedFebruary 13, 2020
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February 6, 2020
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Law360, QuotedJanuary 1, 2020
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The Boston PodcastDecember 18, 2019
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New England Super Lawyers MagazineOctober 17, 2019
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Sullivan Press ReleaseSeptember 18, 2019
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Law360July 16, 2019
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May 30, 2019
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Sullivan Press ReleaseMay 30, 2019
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Law360May 15, 2019
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Tax Notes, QuotedMay 6, 2019
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Law360April 9, 2019
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TaxNotes, QuotedNovember 12, 2018
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New England Super Lawyers MagazineOctober 18, 2018
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The Boston Globe, QuotedSeptember 21, 2018
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Law360, QuotedSeptember 17, 2018
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Press ReleaseSeptember 5, 2018
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TaxNotes, QuotedAugust 29, 2018
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Law360, QuotedAugust 27, 2018
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The Boston Globe, QuotedAugust 10, 2018
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Law360, QuotedJuly 13, 2018
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Tax Notes Today, Boston Herald, Law360, WBURJune 22, 2018
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Bloomberg, QuotedJune 22, 2018
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Boston Herald, QuotedJune 22, 2018
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Tax Notes Today, QuotedJune 22, 2018
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Law360, QuotedJune 21, 2018
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WBURJune 21, 2018
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Client AlertJune 13, 2018
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Bloomberg BNA, QuotedMay 18, 2018
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Massachusetts Lawyers Weekly, QuotedFebruary 1, 2018
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Massachusetts Taxation and DOR PracticeJanuary 30, 2018
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Massachusetts Lawyers Weekly, QuotedJanuary 4, 2018
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Bloomberg Tax, QuotedDecember 29, 2017
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Tax Notes Today, QuotedOctober 20, 2017
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Boston Herald, QuotedSeptember 28, 2017
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Press ReleaseSeptember 5, 2017
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The Boston Herald, QuotedJune 30, 2017
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State Tax Today, QuotedJune 7, 2017
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NPR RadioJune 2, 2017
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WBUR Radio BostonMay 11, 2017
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Law360, QuotedApril 10, 2017
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Tax Analysts, Tax Notes Today, QuotedApril 5, 2017
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The Boston Globe, QuotedApril 4, 2017
- "Department of Revenue Organization," Massachusetts Taxation & DOR Procedures (2004)
- "Tax Liens and Liens Arising from Death," Massachusetts Real Estate Liens (2004)
Seminars & Presentations
- State Taxation of Gain on the Sale of Partnerships and Pass-Through Entities; an Ever-Changing World
MassCPAs' State Tax Virtual Conference (January 10, 2023) - What's Happening Everywhere Today? Including Local Taxes
Westin, New York, NY (December 13, 2022) - The Ever-Changing State Tax World of Pass-Through Entities
Bracewell, Austin, TX (November 12, 2022) - Massachusetts Tax Residency . . . It’s Not Easy Come, Easy Go
Boston Estate Planning Council Educational Seminar (September 21, 2022) - 2022 State Tax Conference
Massachusetts Society of CPAs (Virtual Event) (January 13, 2022) - Multistate Nexus; from Bright Lines to Blurred Lines to Undrawn Lines
Webinar - Massachusetts Association of Accountants (October 5, 2021) - Domicile and Residency Issues – Planning, Audits and Appeals
Massachusetts Association of Accountants (September 22, 2021) - Working Without Boundaries: Practical and Legal Issues Employers Need to Know – Conversation Continued
Zoom (September 21, 2021) - Working Without Boundaries: Practical and Legal Issues Employers Need to Know
Zoom (July 21, 2021) - A Year of Landmark Decisions; The Top 5 Massachusetts Tax Cases
Massachusetts Society of CPAs (MSCPA) (July 20, 2021) - State Tax Impact of COVID-19 and the Future Mobile Workforce
Boston Bar Association (Webinar) (December 16, 2020) - North Atlantic Regional State Tax Seminar
Council on State Taxation (May 9, 2019) - From Bright Lines to Blurred Lines to Undrawn Lines; Wayfair and the End of Physical Presence Nexus
Massachusetts Society of CPAs (August 21, 2018) - State Tax Appeal Protests and Procedures — The Dos and Don'ts
North Atlantic Regional State Tax Seminar (May 16, 2018) - Massachusetts DOR State Tax Audits — Examining Audit Trends, Tactics, Best Practices and Defense Strategies
Sheraton Hotel, Framingham, MA (January 18, 2018) - Massachusetts Tax Update for 2017
Boston Bar Association (June 6, 2017) - Representing Taxpayers Before the IRS and DOR
Sullivan & Worcester, One Post Office Square, 21st floor, Boston, MA (May 24, 2017) - Domicile and Residency Issues for Individuals and Estate Planning, Audits and Appeals
Boston Estate Planning Council Webinar (April 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) - Domicile and Residency Issues for Individuals and Estates - Planning, Audits and Appeals
Sheraton, Framingham, MA (January 17, 2017) - Top Issues in New England SALT
Boston Marriott Newton, Newton, MA (November 16, 2016) - Potential State Tax Implications of Proposed IRC 385 Debt/Equity Regulations
Westin Boston Waterfront, Boston, MA (September 30, 2016)