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Sullivan & Worcester LLP

ONE POST OFFICE SQUARE, BOSTON, MA 02109, USA
Tel:
Work +1 617 338 2800
Fax:
Fax +1 617 338 2880
Email:
Web:
sullivanlaw.com

David Nagle

Tel:
Work (617) 338-2873
Email:
Sullivan & Worcester LLP

Work Department

Tax

Position

David J. Nagle is a partner in the Tax Department of the Boston office of Sullivan & Worcester. His practice involves both transactional tax planning and representing taxpayers in disputes before the Internal Revenue Service and the Massachusetts Department of Revenue. His client work includes:
Federal and state tax controversies, including income, sales and use, property and responsible person tax matters
Complex business transactions, including taxable and nontaxable acquisitions, corporate and partnership restructurings and forward and reverse like kind exchanges
General federal and state tax matters

Career

Massachusetts, 1997
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
Best Lawyers' 2014 Boston Tax Law Lawyer of the Year
Tax Controversy Leaders' Guide, International Tax Review (2013-2014, 2016, 2017)\
The Legal 500 U.S. (2012, 2015-2017)
Best Lawyers’ Boston Litigation & Controversy - Tax Lawyer of the Year (2012, 2016, 2018)
Best Lawyers in America(2011-2018)
Chambers USA, Ranked in Tax (Massachusetts) (2010-2015)
Massachusetts Super Lawyers(2010-2017)
"Rising Star," Massachusetts Super Lawyers (2005-2008)

Member

Fellow, American College of Tax Counsel (2017-)
American Bar Association, Section of Taxation (1998-present)
Boston Bar Association (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-present)
Massachusetts Continuing Legal Education, Inc. (MCLE) (Tax Curriculum Advisory Committee, 2011-present)
Associated Industries of Massachusetts (AIM) (Taxation Committee, 2002-present)
Greater Boston Chamber of Commerce (Government Affairs Committee, 2012-present; 2011 Boston's Future Leaders Program)
Independent SALT Alliance (President, 2012-present; Board Member, 2010-present)
Adjunct faculty member, Boston University School of Law, 2000

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


United States: Dispute resolution

General commercial disputes

Within: General commercial disputes

The lean team at Sullivan & Worcester LLP is capable of handling a range of commercial disputes around the US; standout areas include tax, art and tech-related litigation. In ongoing work, Jeffrey Gleit is representing a technology hardware company in connection with the recovery of over $110m of avoidable transfers to multiple parties in around 300 separate actions. Elsewhere, David Nagle and the team successfully represented Delta Dental in litigation involving insurance premium excise tax before the Massachusetts Supreme Judicial Court. Gerry Silver heads the practice, and Laura Steinberg is another key contact.

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United States: Tax

US taxes: contentious

Within: US taxes: contentious

Sullivan & Worcester LLP represents companies and individuals in state and local tax matters against the IRS, with a particular focus on Massachusetts. The practice handles tax controversies at all stages, including ruling requests, audits, administrative appeals, and trial and appellate litigation. Daniel Ryan and practice lead David Nagle represented Delta Dental, a large dental insurance business with 74 million customers, in litigation seeking a multimillion-dollar refund of insurance premium excise tax from the Massachusetts Department of Revenue. Other key names include counsels Joseph Donovan and Judith Edington, Richard Jones and associate Caroline Kupiec, who joined in November 2018 from KPMG. All lawyers named are located in Boston.

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US taxes: non-contentious

Within: US taxes: non-contentious

Sullivan & Worcester LLP’s Boston based tax attorneys are ‘very responsive, knowledgeable and always up-to-date with the latest tax developments’. The team has a strong focus on REIT mandates, but also advises on estate planning, and domestic and international M&A transactions. Ameek Ashok Ponda acted for Government Properties Income Trust in its merger with Select Income REIT, and is also advising Zayo Group Holdings on its ongoing exploration of conversion to a REIT. Joseph Darby, David Nagle and Christopher Curtis have considerable experience in transactional tax matters, tax planning for corporations and private individuals, and advocacy before federal and state tax authorities. Further, the team assisted American Tower Corporation, Equinix, Iron Mountain and several other large public REITs on REIT conversions, related tax structuring and financing matters. Brian Hammell and Daniel Ryan were promoted to partner in January 2018. Steven Eichel departed to Saul Ewing in May 2018.

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