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Biography

Rich is the director of Sullivan’s Tax Department. He concentrates on state 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, including a string of recent victories in landmark Massachusetts tax cases. In 2021 he argued and prevailed before the Massachusetts Supreme Judicial Court in Oracle v. Commissioner of Revenue, which affirmed the right of businesses to apportion sales tax on software used in multiple states. 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 2023, Rich notched another win before Massachusetts’ highest court in Reagan v. Commissioner of Revenue, reversing the state’s policy of assessing sellers of exempt urban redevelopment projects; the case marked an important victory for taxpayers as well as urban renewal and affordable housing. See also Akamai Technologies v. COR (ATB, 2021; manufacturing corporation benefits for CDN software provider); VAS Holdings, Inc. v. COR (SJC, 2022 (representing amicus curie); Mass. lacked authority to tax out-of-state corporation –  adopting position first raised in our amicus brief).

In 2024 and 2026, Rich was named a "Go To" Tax Lawyer by Massachusetts Lawyers Weekly. 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 six years and in August 2020, 2022 and 2023 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 RetailersRadio 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 QuestionsRadio Boston (2017).

Education
  • Boston University School of Law (LL.M.)
    • Taxation
  • Boston University School of Law (J.D.)
    • Edward F. Hennessey Scholar
  • Clark University (B.A., cum laude)
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
Professional Qualifications
  • Fellow, American College of Tax Counsel, 2022
  • Law 360's Tax Authority State & Local Advisory Board, 2020, 2021, 2023
  • 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
  • Massachusetts Lawyers Weekly, "Go To" Tax Lawyer (2024, 2026)
  • The American Lawyer, finalist, Litigator of the Year (2022)
  • 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 (2021-2025)
  • Law360's 2021 Tax MVP
  • International Tax Review's World Tax Guide (2013-2014, 2016-2026)
  • Lawdragon 500 Leading Global Tax Lawyer (2025-2026)
  • Pro Bono Attorney Award, Boston University School of Law's Public Interest Project (2013)
  • Recommended by The Legal 500 U.S. (2018-2023, 2025)
  • Best Lawyers in America® (2013-2026)
  • Chambers USA, Ranked in Tax (Massachusetts) (2010-2015, 2024-2026)
  • Massachusetts Super Lawyers (2012, 2014-2026)
  • "Rising Star," Massachusetts Super Lawyers (2006-2009)
Representative Matters
  • 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
Viewpoints
All Viewpoints
Part 2: The Impact of Massachusetts Court Cases on State and Local Tax Policies
Richard Jones was featured in an episode of the SALTovation podcast titled "The Impact of Massachusetts Court Cases on State and Local Tax Policies," published on January 23, 2024. In the episode, part two of a two-part series, Rich continues the discussion with SALTovation on recent landmark cases and their implications on tax policies and practices. They discuss two important state and local tax cases: Akamai and Bass Holdings. They delve into the complexities of determining whether a company is selling software or services, and the taxation implications. They also explore the concept of unitary business and its impact on apportionment. In this episode, Rich provides valuable insights into the nuances of these cases and offers advice on navigating state and local tax issues. Topics discussed in this episode: The pronunciation and role of Akamai in the technology and tax world, exemplify the challenges in classifying software versus services within taxation. The significance of the unitary business principle in SALT litigation and its application in recent tax cases, specifically referenced in the 'Vas Holdings' debate. An explanation of how court decisions can overturn long-standing tax policies, offering a fresh perspective on statutory interpretations and SALT applications. Richard’s experiences in the courtroom, shed light on the strategies used in SALT litigation to secure favorable outcomes. The encouragement to question accepted tax policies and insights into the pendulum of taxpayer victories in recent SALT litigation. Listen to the episode »
Part 1: The Impact of Massachusetts Court Cases on State and Local Tax Policies
Richard Jones was featured in an episode of the SALTovation podcast titled "The Impact of Massachusetts Court Cases on State and Local Tax Policies," published on January 8, 2024. In the episode, part one of a two part series, Rich dives into two significant Massachusetts court cases: Oracle USA Inc. and US Auto Holdings. In the Oracle case, the Massachusetts Supreme Judicial Court upheld the ability to apportion sales tax for software sales and clarified the parameters of the Commissioner of Revenue's authority. In the US Auto Holdings case, the court struck down the concept of "cookie nexus" and denied the state's ability to retroactively apply the Wayfair decision. Listen this week as Richard provides insights into the implications of these cases and their potential impact on other states. The episode also discusses: State and local tax issues often involve unsettled and controversial areas, making them interesting and challenging for attorneys. Apportioning sales tax for software sales is a reasonable approach and should be considered in other states. The concept of "cookie nexus" is not valid, as physical presence requires something tangible. The Massachusetts Supreme Judicial Court's decision in US Auto Holdings prevents the retroactive application of the Wayfair decision. Listen to the episode »
Sullivan & Worcester Attorneys Named to the 2026 Lawdragon 500 Leading Global Tax Lawyers Guide
Boston, MA – Sullivan & Worcester announced that David Nagle, Ameek Ashok Ponda and Richard Jones were selected for inclusion in the 2026 Lawdragon 500 Leading Global Tax Lawyers guide. The guide recognizes attorneys for exceptional work in handling tax aspects of transactional matters, complex tax disputes and litigation, and advising private wealth clients and family offices.  Dave is managing partner of Sullivan. He represents companies in tax disputes before the Massachusetts Department of Revenue and the Internal Revenue Service. He also advises companies and individuals in tax audits, administrative appeals, and litigation and state tax issues related to transactions. His recent professional honors include Best Lawyers’ Boston Litigation and Controversy - Tax Law Lawyer of the Year, Boston Magazine Top Lawyers in Tax and International Tax Review’s World Tax Guide. Ameek advises clients on domestic and international taxation matters, with a focus on mergers and acquisitions and real estate investment trusts (REITs). He is nationally recognized for his work in REIT conversions and cross-border matters across a broad range of property sectors. He has received numerous industry honors, including Forbes America's Best-In-State Tax Lawyers, Boston Magazine Top Lawyers in Tax Law and was ranked by Chambers USA as a Recognized Practitioner in Tax (2006-2026) and REITs: Tax (2013-2026). Rich handles state and local tax litigation for companies in a wide range of industries and transactional planning related to corporate, personal income and sales tax matters. A skilled litigator, he has a successful track record of recent landmark victories in tax cases before the Massachusetts Supreme Judicial Court. He has received numerous professional awards, including Massachusetts Lawyers Weekly Go To Tax Lawyer in 2026 and Boston Magazine Top Lawyers in Tax Law, and was ranked by Chambers USA in Tax. About Sullivan Sullivan & Worcester (Sullivan) is a premier international law firm with lawyers in Boston, London, New York, Tel Aviv and Washington, D.C. Sullivan’s clients, including Fortune 500 companies, leading financial services firms and asset managers, boards of directors, real estate companies, and emerging businesses, rely on Sullivan’s ability to navigate complex legal and operational landscapes, the impeccable judgment of its lawyers, and its commitment to best-in-class client service.
Sullivan & Worcester Ranked in Chambers USA 2026 Edition
Boston, MA – Sullivan & Worcester announced that its practice groups and attorneys have been highly ranked by Chambers USA in its annual rankings of the foremost law firms and attorneys in the country. In the 2026 guide, the firm is newly ranked in Banking & Finance in Massachusetts and partner Will Hanson is newly ranked in Private Equity: Fund Formation in Massachusetts. Partner Ameek Ashok Ponda retained a Band 1 nationwide ranking for REITs: Tax and a Band 1 ranking in Massachusetts for Tax. Partner Cameron Cosby retained a Band 1 nationwide ranking for REITs: Tax. Partners Amy Sheridan and David Guadagnoli retained Band 1 rankings in Massachusetts for Employee Benefits & Executive Compensation. Partner Stephanie Monaco retained a Band 1 ranking nationwide in Investment Funds: Regulatory & Compliance. The Chambers USA guide ranks firms and attorneys annually based on in-depth research, as well as client and peer interviews. Chambers evaluates attorneys based on their legal knowledge and experience, ability and effectiveness, and client service. Sullivan Practice Group Nationwide Rankings Registered Funds REITs Sullivan Practice Group Regional Rankings Banking & Finance (Massachusetts) Bankruptcy/Restructuring (Massachusetts) Employee Benefits & Executive Compensation (Massachusetts) Litigation: General Commercial (Massachusetts) Real Estate (Massachusetts) Tax (Massachusetts) Individual Rankings/Client Comments Ashley Brooks – Real Estate (Massachusetts). “Ashley Brooks has a burgeoning Boston-based real estate practice. She routinely assists with matters pertaining to acquisitions and developments. She often works on mixed-use residential and retail projects.” "Ashley has done an excellent job of building Sullivan & Worcester's practice as well as her own reputation and quality of work." Cameron Cosby – REITs: Tax (Nationwide). “Cameron Cosby is commended for his strength across the REIT tax space, with notable experience of formations, M&A and debt and equity offerings.” "He is one of the most well-respected REIT tax lawyers. Cam's decades of experience advising REITs in all asset classes makes him unique among REIT tax lawyers. He is able to navigate complex and contentious transactions with no drama." David Guadagnoli – Employee Benefits & Executive Compensation (Massachusetts). “David Guadagnoli is an accomplished employee benefits practitioner, with notable expertise on the tax aspects of retirement plans and welfare benefits. He is also known for negotiating employment and severance agreements.” "His knowledge and ability to communicate that knowledge is the best I have come across during my years." Will Hanson – Private Equity: Fund Formation. “William Hanson of Sullivan & Worcester advises both sponsors and investors on the formation of private equity funds targeting a wide range of sectors, with a particular focus on the food and beverage industry." Will Hanson is knowledgeable, efficient and listens patiently when we discuss issues. He ensures that what we need is appropriate to our business plan." Richard Jones – Tax (Massachusetts). “Richard Jones provides transactional advice and litigation counsel to his clients across a broad range of sectors. He is noted for his expertise in relation to state and local tax matters.” David Leahy – Registered Funds (Nationwide). “David Leahy is valued for his astute advice to independent trustees and directors of mutual funds, closed-end funds and ETFs.” "David is always knowledgeable, with a plethora of experience." David Mahaffey – Registered Funds (Nationwide). “David Mahaffey is best known for his high-level representation of independent trustees for ETFs and open- and closed-end funds.” "David is an industry exemplar with his breadth of experience and in-depth industry knowledge. He is very much a problem solver with a can-do attitude." Stephanie Monaco – Investment Funds: Regulatory and Compliance (Nationwide). “Stephanie Monaco of Sullivan & Worcester frequently advises both private and registered fund clients on SEC and ’40 Act compliance. She brings experience of working in the hedge funds sector to her private practice.” Louis Monti – REITs (Nationwide). “Louis Monti represents REIT clients in NYSE and NASDAQ-related matters. His work often includes a broad range of tax, corporate and wider finance matters.” Ameek Ashok Ponda – Tax (Massachusetts) and REITs: Tax (Nationwide). “Ameek Ashok Ponda's global transactional REIT practice regularly sees him handling REIT conversions as well as M&A.” "Ameek is a great leader in the industry and helps provide detailed advice – highly trusted." Domenick Pugliese – Registered Funds (Nationwide). “Domenick Pugliese's broad capabilities enable him to handle ETFs and mutual funds matters, with particular expertise in advising independent trustees.” Nicole Rives – Private Equity, Fund Formation (Massachusetts). “Nicole Rives of Sullivan & Worcester has a broad-based private equity practice that sees her acting on behalf of both sponsors and institutional investors.” Gregory Sampson – Real Estate: Zoning/Land Use (Massachusetts). “Gregory Sampson has experience across a range of real estate matters including permitting, developments, entitlements and loans.” "Greg Sampson is super smart. He continues to do wonderful things in land use development." Amy Sheridan – Employee Benefits & Executive Compensation (Massachusetts). “Amy Sheridan has a broad practice and regularly advises on tax compliance, as well as assisting with transactional matters. She is also well-versed in deferred compensation plans.” "Amy is exceptional in all facets of ERISA. I trust her technical skills and professionalism." Douglas Stransky – Tax (Massachusetts). “Douglas Stransky has experience advising on complex domestic and international tax planning for clients across finance, life sciences and other sectors. He leads Sullivan's international tax practice group.” "Doug's deep knowledge of the law is matched by a sharp strategic mindset and exceptional attention to detail." Sarah Wellings – REITs: Tax (Nationwide). “Sarah Wellings is an up-and-coming practitioner at Sullivan & Worcester who is highly regarded for her REIT tax practice. Sarah is active acting as tax counsel in REIT compliance matters.” "Sarah is detail-oriented, proactive and a true partner. She is excellent and patient with educating clients regarding matters." Amy Zuccarello – Bankruptcy/Restructuring (Massachusetts). “Amy Zuccarello focuses her practice on the area of corporate trust. She often serves as counsel to creditors and debtors in Chapter 11 bankruptcies and out-of-court restructurings.” "Amy is always timely, conscientious and practical." Practices/Client Comments Banking & Finance – "The team provided creative advice in complex situations." Bankruptcy/Restructuring – "Sullivan & Worcester have a breadth of knowledge and the ability to provide necessary advice." Employee Benefits & Executive Compensation – "Sullivan & Worcester's attorneys have tremendous knowledge and the ability to share that knowledge in a clear, concise manner that assures understanding." Litigation: General Commercial – "Sullivan & Worcester is exceptional when it comes to complex litigation." Real Estate – "Sullivan's local knowledge, general expertise and good people distinguishes it." Registered Funds – "Sullivan & Worcester's team is very experienced and well-versed in a variety of topics." REITs – "Sullivan & Worcester are always available, proactive and extremely thorough. They provide practical advice, quickly analyzing changes to deal structure and recalling minute details along the way." Tax – "Sullivan & Worcester resolve issues efficiently and shows commitment to client satisfaction." About Sullivan Sullivan & Worcester (Sullivan) is a premier international law firm with lawyers in Boston, London, New York, Tel Aviv and Washington, D.C. Sullivan’s clients, including Fortune 500 companies, leading financial services firms and asset managers, boards of directors, real estate companies, and emerging businesses, rely on Sullivan’s ability to navigate complex legal and operational landscapes, the impeccable judgment of its lawyers, and its commitment to best-in-class client service.

Richard L. Jones

Richard L. Jones

Richard L. Jones

Richard L. Jones