Sullivan & Worcester LLP

Tax

David serves as Managing Partner and is a Tax Partner in Sullivan’s Boston office, bringing over 25 years of experience to his dual roles.

Leadership Role

As Managing Partner, David collaborates closely with the firm’s Management Committee, partners, and business professionals to advance Sullivan’s vision of becoming a leading global, commercially focused mid-size law firm. He is dedicated to:

• Cultivating a culture of deep loyalty and high performance
• Implementing innovative talent strategies in acquisition, integration, development, and retention
• Ensuring excellence in legal service across key practice areas, including investment management, finance and capital markets, M&A, real estate, and tax law

Tax Expertise

David specializes in representing taxpayers in disputes with the Massachusetts Department of Revenue and the Internal Revenue Service. His practice encompasses:

• Advising businesses and individuals through tax audits, administrative appeals, and litigation
• State tax planning for complex business transactions
• Residency planning for individuals leaving Massachusetts

Representative Matters

• Dagres v. Commissioner of Revenue, 136 T.C. 263 (2011): Secured a Tax Court ruling allowing a venture capitalist to deduct certain expenses as ordinary and necessary business expenses under Section 162 of the Internal Revenue Code.
• Town Fair Tire Centers, Inc. v. Comm’r of Revenue, 454 Mass. 601 (2009): Successfully argued before the Massachusetts Supreme Judicial Court that a retailer was not liable for Massachusetts use tax on tires purchased and installed out of state.
• Comm’r of Revenue v. Comcast Corporation, 453 Mass. 293 (2009): Obtained a Massachusetts Supreme Judicial Court decision affirming that the work product doctrine protects communications between in-house corporate counsel and outside tax accountants from disclosure.

Bar & Court Admissions

Massachusetts 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

Fellow, American College of Tax Counsel (2017-) American Bar Association, Section of Taxation (1998-present) Boston Bar Association (BBA Council, 2022-2025; Education Committee, 2012-2013; Co-Chair, Tax Section, 2010-2012; Co-Chair, State & Local Tax Committee, 2006-2008) Massachusetts Department of Revenue (DOR) Advisory Council (2013-2014) Massachusetts Continuing Legal Education, Inc. (MCLE) (Tax Curriculum Advisory Committee, past member) Associated Industries of Massachusetts (AIM) (Taxation Committee, 2002-present)

University of Virginia (B.A., with honors) University of Michigan (M.A.) Harvard Law School (J.D., cum laude) Boston University School of Law (LL.M.) Taxation