One Post Office Square
Boston, MA 02109

TEL: (617) 338-2873

David J. Nagle

Partner

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.

Representative Client Work

  • 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

Bar & Court Admissions

  • 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

Publications

Teaching & Speaking Engagements

  • "Massachusetts Tax Expenditure Debate," Suffolk University MST Program (November 20, 2012)
  • "Recent Developments in Massachusetts Taxation of Financial Institutions," American Bar Association (September 14, 2012)
  • "Love and Money: The Interplay Between the Code, DOMA, and 'Evolving' State Domestic Relations Laws," American Bar Association (September 14, 2012) 
  • Program Moderator, "Appeals - The IRS Perspective," Boston Bar Association Tax Section (May 3, 2012)
  • "Implementation of Unitary Combined Reporting in Massachusetts," Independent SALT Alliance (January 13, 2011)
  • "Transfer Pricing: A U.S. International and Massachusetts Update," 1st Annual New England Federal Tax Forum, Massachusetts Continuing Legal Education, Inc. (MCLE) (December 3, 2010)
  • Program Co-Chair, "Controversies & Litigation with the IRS & MA DOR," Massachusetts Continuing Legal Education, Inc. (MCLE) (November 3, 2010)
  • Presented to the State Taxation Committee at the Massachusetts Society of Certified Public Accountants Meeting (July 22, 2009)
  • "Privilege, Work Product & Kovel Arrangements," Independent SALT Alliance (ISA) (January 2009)
  • "Changes in Massachusetts Practice Under the New Law," Suffolk University Law School and the Massachusetts Bar Association (September 19, 2008)
  • Program Co-Chair, "Three Minute Case Studies," Boston Bar Association’s State & Local Tax Committee’s annual Massachusetts Tax Update (June 10, 2008)
  • "Advanced Sales and Use Tax in Massachusetts," Lorman Education Services (July 2007)
  • "Special Issues Affecting the Corporate Tax Basis in Massachusetts," Boston Bar Association (June 2007)
  • "Massachusetts Developments and Outlook for 2007," Tax Executives Institute (February 2007)

Awards & Honors

  • Legal 500 U.S. (2012)
  • Best Lawyers’ 2012 Boston Litigation & Controversy - Tax Lawyer of the Year
  • Best Lawyers in America (2011-2013)
  • Chambers USA, Leading Lawyer in Tax (2010-2012)
  • Massachusetts Super Lawyers (2010-2012)
  • "Rising Star," Massachusetts Super Lawyers (2005-2008)

Professional & Civic Activities

  • American Bar Association, Section of Taxation (1998-present)
  • Boston Bar Association (Education Committee, 2012-present; 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
Practice Areas
News
Seminars & Presentations