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Boston, MA 02109
TEL: (617) 338-2860
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Joseph X. Donovan
Counsel
Joseph X. Donovan joined the state and local tax practice of Sullivan & Worcester LLP in 2006 after having spent three years as Deputy General Counsel of the Massachusetts Department of Revenue, where he was responsible for working with the General Counsel to manage the Department’s Legal Division – the group responsible for developing public written statements of departmental policy, litigating tax cases in the Massachusetts Appellate Tax Board and drafting and providing comments on proposed tax legislation. From 1984 to 2003, Mr. Donovan held various positions in the state tax consulting practice of PricewaterhouseCoopers LLP and its predecessor firm Coopers & Lybrand, including leader of its Northeast Region state tax practice.
Mr. Donovan is the author of the Massachusetts Sales and Use Tax Manual and co-author, with J. Gary Dean, of the BNA Multistate Tax Portfolio on Formulary Apportionment Methods. He has been an adjunct faculty member in tax programs at Suffolk University, Northeastern University and New York University. In April of 2007, Mr. Donovan was appointed by Governor Deval Patrick to a special commission charged with studying Massachusetts corporate taxation. He earned his undergraduate degree in philosophy from Cornell University and also holds a J.D., with honors, from the University of Michigan Law School.
 
Bar Admissions
Publications
- The Wrong Road to Progressivity, The Boston Globe (April 9, 2013)
- Taking Inventory of State's Aggressive Tax Collection Rep, Boston Business Journal, Quoted (March 23, 2012)
- Groupon Craze, Other Online Daily Deals A Hot Topic for State Tax Authorities, BNA - Electronic Commerce & Law Report, Quoted (October 1, 2011)
- New Approach Needed to Resolving Tax Disputes, Boston Business Journal (January 7, 2011)
- Widespread Taxing of Bloggers Could Stifle Internet Speech, Internet Speech Advocates Say, Washington Internet Daily, Quoted (August 25, 2010)
- Kerry Will Pay Mass. Tax on R.I. Yacht, The Boston Globe, Quoted (July 28, 2010)
- Squeezing Foreign Firms, Boston Business Journal (May 7, 2010)
- New Tax Law Draws Fresh Fire From Pharma, Boston Business Journal, Quoted (August 28, 2009)
- 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)
- "What is Massachusetts Corporate Tax Basis?," State Tax Notes (April 9 2007)
- BNA Multistate Tax Portfolio on Formulary Apportionment Methods (1998)
- Refund Opportunities for Corporations Filing Consolidated Returns in Massachusetts, Journal of State Taxation, Vol. 8, No. 3 (1989)
- Massachusetts Sales and Use Tax Manual (1989)
Teaching & Speaking Engagements
- "Massachusetts State & Local Tax Policy Update," Boston Bar Association (June 19, 2013)
- "The Challenges of State Tax Administration: Ethics, Culture, Transparency and the Burden of Consistency," Council On State Taxation (April 23, 2013)
- "Three Figures Who Have Been Most Influential in Shaping the Massachusetts Tax Landscape," Professor Brigitte Muehlmann's Tax Policy Class, Suffolk University (April 10, 2013)
- "The Works: Massachusetts Finance, Funding, Tax, and Training Programs Seminar," Massachusetts Biotechnology Council (March 28, 2013)
- "DOR Policy Perspective," Annual State Tax Conference, Massachusetts Society of Certified Public Accountants, Inc. (January 24, 2013)
- "Massachusetts Tax Expenditure Debate," Suffolk University MST Program (November 20, 2012)
- "Massachusetts State & Local Tax Policy Update," Boston Bar Association (June 6, 2012)
- "Multistate Tax Issues," Massachusetts Society of Certified Public Accountants, Inc. (January 26, 2012)
- "The Massachusetts Tax Expenditure Debate," Professor Brigitte Muehlmann's Tax Policy Class, Suffolk University (November 22, 2011)
- "The Uses and Abuses of Discretionary Authority," New York University School of Continuing and Professional Studies (July 21, 2011)
- "Massachusetts State and Local Tax Update," Boston Bar Association (June 22, 2011)
- "Economic Substance and Business Purpose," Massachusetts Society of Certified Public Accountants, Inc. (February 7, 2011)
- "Implementation of Unitary Combined Reporting in Massachusetts," Independent SALT Alliance (January 13, 2011)
- "The Aftermath of Adoption of Combined Reporting in Massachusetts," Professor Brigitte Muehlmann's Tax Policy Class, Suffolk University (November 23, 2010)
- "Second Annual Northeast State & Local Tax Forum," New Hampshire Society of Certified Public Accountants (October 1, 2010)
- "Combined Reporting," Northeastern States Tax Officials Association Annual Conference (September 27-28, 2010)
- "Massachusetts Biomanufacturing Roundtable," Massachusetts Life Sciences Collaborative (June 9, 2010)
- "Massachusetts State Tax Hot Topics," Massachusetts Tax Update, Boston Bar Association, State and Local Tax Committee (June 8, 2010)
- "In-Depth Review of Significant Apportionment Factor Issues," Summer Institute in Taxation, New York University (July 29, 2010)
- "State Tax Developments and Trends in the Northeast and Mid-Atlantic Regions," Tax Executives Institute (February 8, 2010)
- "Annual State Tax Conference: Dispute Resolution Panel," Massachusetts Society of Certified Public Accountants, Inc. (January 22, 2010)
- "Internet Taxes - The Amazon Law and Other Dangers for Businesses," Webinar (November 5, 2009)
- "Massachusetts Tax Update," Massachusetts Association of Public Accountants (October 2009)
- "Northern New England States," New Hampshire Society of Certified Public Accountants (October 2009)
- "Combined Reporting," Massachusetts Taxpayers Foundation (July 2009)
- "Massachusetts Tax Update 2009," Boston Bar Association, State and Local Tax Committee (June 2009)
- "State Tax InfoShare: New Massachusetts Rules for 2009," Massachusetts Society of Certified Public Accountants, Inc. (June 2009)
- "Update on the New Massachusetts Tax Law," Massachusetts Continuing Legal Education, Inc. (February 2008)
- "The State of New England: People, Politics and Policies,” Joseph W. Martin Institute for Law and Society (March 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)
- Adjunct Faculty Member, Suffolk University
- Adjunct Faculty Member, Northeastern University
- Adjunct Faculty Member, NYU State and Local Taxation Institute
Awards & Honors
- Best Lawyers in America (2011-2013)
- Massachusetts Super Lawyers (2006, 2007, 2011-2012)
Professional & Civic Activities
- Boston Bar Association
- Board of Advisors, Annual Regional State Tax Forum (sponsored by the New Hampshire Society of CPAs)
- Board of Directors, Science Club for Girls
Education
- J.D., with honors, University of Michigan Law School, 1977
- A.B., Cornell University, 1973
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