David J. Nagle

David J. Nagle

Partner
Sullivan & Worcester LLP
http://www.sandw.com
One Post Office Square
Boston, MA 02109

Main Office Phone: 617.338.2800
Cell Phone: 617.823.4317
Direct Work Phone: 617.338.2873
FAX: 617.338.2880

Professional Experience:

David is a tax partner in the Boston office of Sullivan & Worcester LLP. His practice involves both transactional tax planning and representing taxpayers in disputes before the Internal Revenue Service and the Massachusetts Department of Revenue. David has been involved in a number of complex business transactions, including taxable and nontaxable acquisitions, corporate and partnership restructurings and forward and reverse like kind exchanges. He has also represented clients in a broad range of income, sales and use and other tax matters before the United States Tax Court, the Massachusetts Supreme Judicial Court, the Massachusetts Appeals Court, the Massachusetts Appellate Tax Board and the Massachusetts Department of Revenue’s Office of Appeals. Through his tax controversy and planning work, David has represented and counseled a wide variety of industries including financial services, retail, real estate, software technology and telecommunications.

Education:

B.A., with Honors, University of Virginia, 1991
M.A., University of Michigan, 1995
J.D., cum laude, Harvard Law School, 1997
LL.M., Taxation, Boston University School of Law, 2000

Publications:

Massachusetts Finalizes Combined Reporting Regulations, State Tax Notes (July 13, 2009)
New Regs Set the Framework for Combined Reporting in Massachusetts, State Tax Notes (February 9, 2009)
Massachusetts Department of Revenue Releases Emergency Regulation Related to "Check-the-Box" Conformity, Practical U.S./Domestic Tax Strategies (December 1, 2008)
Massachusetts Department of Revenue Restricts VDA Program for Banks and Intangible Holding Companies that Have Not Filed Returns, Practical U.S./Domestic Tax Strategies (June 2008)
Massachusetts to Require Withholding by "Pass-Through Entities," Effective January 1, 2009, Practical U.S./Domestic Tax Strategies (May 1, 2008)

Professional and Community Activities:

American Bar Association
Boston Bar Association (Co-Chair, State & Local Tax Committee, 2006-2008; Tax Section Steering Committee, 2008-Present)
State Tax Committee of Associated Industries of Massachusetts (A.I.M.)

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