Mr David Nagle > Sullivan & Worcester LLP > Boston, United States > Lawyer Profile

Sullivan & Worcester LLP
ONE POST OFFICE SQUARE
BOSTON, MA 02109
MASSACHUSETTS
United States

Work Department

Tax

Position

Dave is a managing partner of Sullivan. His practice involves both transactional tax planning and representing taxpayers in disputes before the Internal Revenue Service and the Massachusetts Department of Revenue.

Representative Matters:

  • 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

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

Memberships

  • Fellow, American College of Tax Counsel (2017-)
  • American Bar Association, Section of Taxation (1998-present)
  • Boston Bar Association (BBA Council, 2023; 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, 2011-present)
  • Associated Industries of Massachusetts (AIM) (Taxation Committee, 2002-present)

Education

  • 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

Lawyer Rankings

United States > Tax > US taxes: contentious

Sullivan & Worcester LLP is particularly adept at handling SALT matters and chiefly represents high-profile clients facing tax controversy within Massachusetts. Jointly leading the team are Richard Jones, David Nagle and Daniel Ryan, all of whom are based in Boston. Jones is a SALT expert who has extensive experience working with clients in the technology, retail, and media industries. Nagle, who is a co-managing partner of the firm, additionally covers federal disputes, as does Ryan, who also maintains a non-contentious practice which covers transactional planning. Caroline Kupiec, who also works from Boston, provides key support to clients facing audits and litigation.

United States > Tax > US taxes: non-contentious

Sullivan & Worcester LLP’s Boston-based non-contentious tax group offers broad expertise to a wide range of clients, from high-net-worth individuals to mutual funds, with a particularly strong reputation for representing REITs. Ameek Ashok Ponda, focusing on corporate M&A structuring, REIT transactions, and cross-border financings, heads the practice alongside Richard Jones, who has extensive experience in corporate, personal income, and sales/use tax matters. International tax practice head Douglas Stransky offers niche expertise in the tax implications of cross-border cryptocurrency and fintech-related ventures. Firm co-managing partner David Nagle, handling taxable and non-taxable acquisitions, among other issues, is also a key contact. REITs specialist Sarah Wellings, promoted to partner in January 2024, advises on a variety of public and private matters, including those involving data centers, office buildings, and distributed antenna systems. Brian Hammell left the firm in August 2023 for a role at the Archdiocese of Boston.