Richard L. Jones

Rich is the leader of the Tax Group. He concentrates on state tax litigation and transactional planning involving corporate, franchise, personal income, and sales/use tax matters. He has broad experience before the 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. Rich formerly taught State and Local Taxation at Northeastern University, Graduate School of Professional Accounting and frequently writes and speaks at seminars on state tax topics. He recently served as co-chair of the Boston Bar Association's Tax Section and its State Tax Committee.

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

• Tax Authority State & Local Editorial Advisory Board, Law360
• Lecturer, State and Local Taxation, Northeastern University's Graduate School of Professional Accounting
• Co-chair, Tax Section, Boston Bar Association
• Past Co-chair,State and Local Tax Committee, Boston Bar Association 
• Past Co-chair, Tax Controversies Committee, Boston Bar Association
• American Bar Association

Awards & Honors

• Tax Controversy Leaders' Guide, International Tax Review (2013-2014, 2016-2020)
• Pro Bono Attorney Award, Boston University School of Law's Public Interest Project (2013)
• The Legal 500 U.S. (2018-2020)
• Best Lawyers in America (2013-2020)
• Chambers USA, Ranked in Tax (Massachusetts) (2010-2015)
• Massachusetts Super Lawyers (2012, 2014-2019)
• "Rising Star," Massachusetts Super Lawyers (2006-2009)

• Sullivan Earns Top Rankings in the 2020 Edition of The Legal 500 United States
  Press Release
  June 10, 2020
• IRS Guidance Provides Critical Information on Extended Deadlines for Returns, Payments and Other Time-Sensitive Tax Actions
  Client Alert
  April 15, 2020
• News Analysis: States Aggressively Contracting with Transfer Pricing Experts
  Tax Notes, Quoted
  April 6, 2020
• Massachusetts SJC Affirms SaaS Is Taxable in Citrix Systems
  Tax Notes, Quoted
  March 9, 2020
• SJC: Software Accessed Online Subject to Sales Tax
  Massachusetts Lawyers Weekly, Quoted
  February 13, 2020
• Citrix Owes Massachusetts Sales Tax on Software Hosted Remotely
  February 6, 2020
• State & Local Tax Cases To Watch In 2020
  Law360, Quoted
  January 1, 2020
• Bingeworthy Stuff for the Holidays
  The Boston Podcast
  December 18, 2019
• Sullivan Attorneys Named 2019 Massachusetts Super Lawyers and Rising Stars
  New England Super Lawyers Magazine
  October 17, 2019
• International Tax Review's Tax Controversy Leaders Guide 2020 Recognizes Sullivan Tax Partners
  Sullivan Press Release
  September 18, 2019
• 5 State & Local Tax Regs to Watch in the 2nd Half of 2019
  Law360
  July 16, 2019
• NH Panel OKs Revised Bill To Resist Remote Tax Collection
  May 30, 2019
• Sullivan Earns Top Rankings in the 2019 Edition of The Legal 500 United States
  Sullivan Press Release
  May 30, 2019
• Mass. Corporate Nexus Proposal Vexed By Vagueness, Approach
  Law360
  May 15, 2019
• Massachusetts DOR Amends Corporate Nexus Draft Reg
  Tax Notes, Quoted
  May 6, 2019
• Richard Jones Appointed to Law360's Tax Authority State & Local Editorial Advisory Board
  Law360
  April 9, 2019
• Software From Remote Servers Is Taxable, Massachusetts Board Says
  TaxNotes, Quoted
  November 12, 2018
• Sullivan Attorneys Named 2018 Massachusetts Super Lawyers and Rising Stars
  New England Super Lawyers Magazine
  October 18, 2018
• The Mass. taxman cometh — for online retailers
  The Boston Globe, Quoted
  September 21, 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
• Audits of Cash-Based Businesses: Always Verify
  TaxNotes, Quoted
  August 29, 2018
• Be Wary Of Post-Wayfair Taxing Scams, NH Gov. Says
  Law360, Quoted
  August 27, 2018
• Capitalizing on Supreme Court’s Wayfair decision could be tricky for Mass. tax collectors
  The Boston Globe, Quoted
  August 10, 2018
• Hawaii Reverses, Won’t Pursue Retroactive Remote Sellers' Tax
  Law360, Quoted
  July 13, 2018
• Media Coverage - Wayfair Decision
  Tax Notes Today, Boston Herald, Law360, WBUR
  June 22, 2018
• New York Internet Tax Could Face Blowback After Supreme Court Rules
  Bloomberg, Quoted
  June 22, 2018
• Supreme Court's online sales tax ruling gives states a win
  Boston Herald, Quoted
  June 22, 2018
• U.S. Supreme Court Overturns Quill Freeing States to Tax Online Sales
  Tax Notes Today, Quoted
  June 22, 2018
• Attorneys React to Ruling in South Dakota v. Wayfair
  Law360, Quoted
  June 21, 2018
• SCOTUS Says States Can Collect Sales Tax From Online Retailers
  WBUR
  June 21, 2018
• Governor Baker Proposes Tax Changes to Address Federal Reform, Wayfair Case
  Client Advisory
  June 13, 2018
• Sullivan Ranked in the 2018 Edition of The Legal 500 United States
  Press Release
  May 30, 2018
• Amazon Asking N.Y. Third-Party Sellers for Sales Tax-Related Data
  Bloomberg BNA, Quoted
  May 18, 2018
• IRS questions 'donative intent' with Nantucket carriage house
  Massachusetts Lawyers Weekly, Quoted
  February 1, 2018
• Chapter 8, Department of Revenue Organization
  Massachusetts Taxation and DOR Practice
  January 30, 2018
• Lawyers largely left out of new tax law’s benefits
  Massachusetts Lawyers Weekly, Quoted
  January 4, 2018
• Property Tax Directive Prompts Massachusetts, Connecticut Guidance
  Bloomberg Tax, Quoted
  December 29, 2017
• Massachusetts Working Draft Seeks to Modernize Corporate Nexus Requirements
  Tax Notes Today, Quoted
  October 20, 2017
• Sullivan Attorneys Named 2017 Massachusetts Super Lawyers and Rising Stars
  New England Super Lawyers Magazine
  October 16, 2017
• State reintroduces tax for online retail
  Boston Herald, Quoted
  September 28, 2017
• International Tax Review's Tax Controversy Leaders Guide 2017 Recognizes Sullivan Tax Partners
  Press Release
  September 5, 2017
• DOR Scraps Online Tax Plans
  The Boston Herald, Quoted
  June 30, 2017
• Company's Sale of Smartphone Extended Warranty Contract Not Taxable, Massachusetts DOR Says
  State Tax Today, Quoted
  June 7, 2017
• Massachusetts Tries Something New To Claim Taxes From Online Sales
  NPR Radio
  June 2, 2017
• Mass. Online Sales Tax Raises Legal Questions
  WBUR Radio Boston
  May 11, 2017
• Scope of Mass. Sales Tax Rule May Go Beyond Online Sales
  Law360, Quoted
  April 10, 2017
• Massachusetts to Require Remote Retailers to Collect and Remit Sales Tax
  Tax Analysts, Tax Notes Today, Quoted
  April 5, 2017
• Mass. officials make move to capture online sales taxes
  The Boston Globe, Quoted
  April 4, 2017
• Verizon Challenge to Massachusetts Property Tax Denied
  Bloomberg BNA, Weekly State Tax Report, Quoted
  November 4, 2016
• International Tax Review's Tax Controversy Leaders 2016 Recognizes S&W Tax Partners
  International Tax Review
  October 3, 2016
• Commerce Clause Allows Massachusetts Use Tax on Fleet
  Bloomberg BNA: Daily Tax Report, Quoted
  January 13, 2016
• Will Regency Be a Revenue Win Or a Check on Constitutional Limits?
  State Tax Notes, Quoted
  November 23, 2015
• Supreme Court Declines to Hear DirecTV Excise Tax Cases
  Bloomberg BNA: Daily Tax Report, Quoted
  November 3, 2015
• All eyes on Regency and 'undue burden' in Mass.
  Boston Business Journal
  October 16, 2015
• Sullivan Ranked in the 2015 Edition of Chambers USA
  Press Release
  May 26, 2015
• Many States Poised to Consider Tax Amnesty Bills During Their 2015 Legislative Sessions
  Bloomberg BNA: Weekly State Tax Report
  March 20, 2015
• Massachusetts Tax Appeals Board Rules Horse-Related Activities Are Hobby
  Bloomberg BNA: Daily Tax Report, Quoted
  December 22, 2014
• Massachusetts Tax Agency Issues Emergency Rule on Sharing of Tax Info
  Bloomberg BNA: Daily Tax Report, Quoted
  September 15, 2014
• International Tax Review's Tax Controversy Leaders 2014 Recognizes S&W Tax Partners
  International Tax Review
  September 2014
• Continued Victories for Married Same-Sex Couples May Affect Tax Filings
  Bloomberg BNA: Weekly State Tax Report, Quoted
  August 12, 2014
• Massachusetts Tax Board Abates Penalty For Taxpayer Who Failed to E-File Payments
  Bloomberg BNA, Quoted
  July 30, 2014
• Sullivan Ranked in the 2014 Edition of Chambers USA
  Press Release
  May 23, 2014
• Massachusetts Department of Revenue Releases Draft Market-Sourcing Rules
  Client Advisory
  April 9, 2014
• Pro Bono Alumni Spotlight: Richard L. Jones
  Boston University School of Law, Pro Bono Program Newsletter
  October 25, 2013
• Chapter 8, Department of Revenue Organization
  Massachusetts Taxation and DOR Practice
  December 28, 2012
• Cutting Tax Breaks Won’t Create a Pot of Gold
  Boston Business Journal
  March 2, 2012
• Why Taxpayers Will Be at IRS's Mercy if Supreme Court Rules Against Home Concrete
  International Tax Review, Quoted
  January 30, 2012
• "Department of Revenue Organization," Massachusetts Taxation & DOR Procedures (2004)
• "Tax Liens and Liens Arising from Death," Massachusetts Real Estate Liens (2004)

Seminars & Presentations

• 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)
• Representing Taxpayers Before the IRS and DOR
  Sullivan & Worcester Conference Center, Boston, MA (June 22, 2016)
• What's Right for Your Clients — Dispute Resolution in the World of Expedited Settlements and Early Mediation
  Sheraton Hotel, Framingham, MA (January 26, 2016)
• Massachusetts Tax Case Update
  Boston Bar Association, Boston, MA (September 22, 2015)
• Massachusetts Tax Update for 2015
  Boston Bar Association, Boston, MA (June 18, 2015)
• 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)
• Nexus and a New England SALT Update
  Sheraton, Framingham, MA (January 20, 2015)