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It is an enormous challenge for businesses and individuals to understand and ensure compliance with the thousands of varied tax regimes that states and localities impose. 

Sullivan has unusual depth of resources to help you meet the challenge. Moreover, we have long been recognized as a leader in the resolution of state and local tax disputes from the audit to the appellate court level. We are also experienced in sale/use tax cases involving private airplane purchases and leases. Our state and local tax group includes attorneys with many years of experience at high levels in tax agencies as well as in private tax practice. We work collaboratively to bring you advice that is informed by much more than book knowledge alone.

Representative Client Work

  • Represented Fortune 500 companies, closely held businesses and individuals in some of the largest and most important tax controversies in Massachusetts
  • Assisted a national retailer in resolving a sales- and use-tax dispute involving cross-border sales
  • Represented television stations in sales-tax disputes regarding the acquisition of broadcasting rights
  • Advised high-net-worth individuals (HNWI) in connection with domicile planning and disputes
  • Helped a large environmental services company integrate operations after a major acquisition so that state taxes would be dramatically reduced
  • Assisted large multistate businesses and HNWI in the voluntary disclosure of their non-filing
  • Analyzed state and local tax exposures for purposes of establishing financial statement reserves
  • Assisted companies in qualifying for special, favorable tax regimes and discretionary credits and incentives
  • Reviewed all significant intercompany pricing arrangements of a complex multistate financial services business for compliance with arms-length pricing principles
  • Defended officers and employees who have been assessed tax as "responsible persons"
  • Represented a Massachusetts corporate trust in a dispute involving the application of the Massachusetts "sting tax" to the sale of its qualified subchapter S subsidiary
  • Advised a Louisiana municipality regarding the funding mechanism for its energy efficiency programs
Viewpoints
All Viewpoints
The Case for Competitiveness: A Menu of Pro-Growth Changes to Massachusetts Business Tax Policy
Daniel Ryan co-authored a white paper with Andrew Mikula for the Pioneer Institute titled "The Case for Competitiveness: A Menu of Pro-Growth Changes to Massachusetts Business Tax Policy," highlighting tax reforms that would enhance Massachusetts' competitiveness. Citing the challenge of outmigration due to tax policy in the Commonwealth, the study focuses on six proposed reforms: Repealing the Estate Tax Replacing the "Throwback Rule" with the "Throw-Out" Rule Increasing the Threshold of the Sting Tax Adopting the Rolling Stock Exemption Eliminating the Minimum Corporate Excise Eliminating the Non-Income Measure of the Corporate Tax
How I Made Partner: 'Prioritize What Is Important to You, Do What Energizes You,' Says Sarah Wellings of Sullivan & Worcester
Sarah Wellings was profiled in the article "How I Made Partner: 'Prioritize What Is Important to You, Do What Energizes You,' Says Sarah Wellings of Sullivan & Worcester," published by Law.com [sub. req'd] as part of their “How I Made It Q&A Series." In the Q&A, Sarah addresses a range of topics related to her professional development as a lawyer, from her previous years as an associate at Sullivan to going in-house for 11 years, and her return to Sullivan and becoming a partner in January 2024. She reflects on the challenges faced along her career path and offers advice and insight about the keys to successful business development for herself and other lawyers. "Make sure you prioritize what is important to you and do what energizes you. This will help you avoid burn out and open doors that help advance your career in ways you never expect," she says.
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.
David Nagle Featured in Massachusetts Lawyers Weekly’s Managing Partners Spotlight
David Nagle, managing partner of Sullivan & Worcester, has been featured in Massachusetts Lawyers Weekly’s “Managing Partners Spotlight,” which recognizes law firm leaders across Massachusetts for excellence in leadership, strategic vision, talent development, community engagement, and firm achievement. As managing partner, Dave works closely with the firm’s management committee, partners, associates and business professionals to advance the firm’s strategic vision, strengthen its culture of performance and collaboration, and support continued excellence across the firm’s core practice areas. He also brings more than 25 years of experience to his practice as a tax partner in the firm’s Boston office.

State & Local Tax

State & Local Tax

State & Local Tax

State & Local Tax

State & Local Tax