Mr Richard Jones > 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

Rich is the leader of Sullivan’s Tax Group. He concentrates on state and local tax (SALT) litigation and transactional planning involving corporate, personal income and sales/use tax matters. He has more than two decades of experience before the Massachusetts Appellate Tax Board, the Supreme Judicial Court, various state Departments of Revenue and the Internal Revenue Service on a range of issues, including corporate nexus, domicile, apportionment, step transaction, and unitary reporting. He has served clients across sectors including technology, financial services, retail, media, manufacturing, telecommunications, e-commerce, software and construction.

Rich has developed a strong record in representing clients in SALT controversies over the years, including a string of recent victories in landmark Massachusetts tax cases. In 2021 he argued and prevailed before the Massachusetts Supreme Judicial Court in Oracle v. Commissioner of Revenue, which affirmed the right of businesses to apportion sales tax on software used in multiple states. The Oracle decision was named a top SALT case of 2021 by Law360 and a Top Indirect Tax Dispute Worldwide for Q2 2021 by International Tax Review. In 2023, Rich notched another win before Massachusetts’ highest court in Reagan v. Commissioner of Revenue, reversing the state’s policy of assessing sellers of exempt urban redevelopment projects; the case marked an important victory for taxpayers as well as urban renewal and affordable housing. See also Akamai Technologies v. COR (ATB, 2021; manufacturing corporation benefits for CDN software provider)VAS Holdings, Inc. v. COR (SJC, 2022 (representing amicus curie); Mass. lacked authority to tax out-of-state corporation –  adopting position first raised in our amicus brief).

In 2024, Rich was named a “Go To” Tax Lawyer by Massachusetts Lawyers Weekly. In 2022, Rich was selected as a finalist for Litigator of the Year by The American Lawyer. In 2021, the editors of Law360 selected Rich as Tax MVP and published a profile story on his career and recent achievements. In 2021, Rich was also named a “Lawyer of the Year” by Massachusetts Lawyers Weekly. Rich has been recognized by International Tax Review’s Tax Controversy Leaders’ Guide for the past six years and in August 2020, 2022 and 2023 was shortlisted by ITR Americas for the North America Indirect Tax Practice Leader of the Year. He has been recognized and ranked by The Legal 500 U.S., Chambers USA and Best Lawyers in America©.

Rich formerly taught State and Local Taxation as an adjunct professor at Northeastern University, D’Amore-McKim Graduate School, MS in Taxation Program. He is active with the American Bar Association’s Tax Section, and co-chairs the SALT Subcommittee on Income & Net Worth. He previously served as co-chair of the Boston Bar Association’s Tax Section and its State Tax Committee.

Rich is co-author of “Taxation,” Vols. 4 – 4C of Thomson Reuters’ Massachusetts Practice Series and frequently writes and speaks at seminars on SALT topics. He has been quoted on tax matters in numerous publications, including Tax Notes, Bloomberg, Law360, The Boston Globe and Boston Herald.

Rich has also appeared as a guest on National Public Radio (NPR) programs to discuss SALT issues, including: SCOTUS Says States Can Collect Sales Tax From Online RetailersRadio Boston with Meghna Chakrabarti (2018); Massachusetts Tries Something New To Claim Taxes From Online Sales, All Things Considered (2017); and Mass. Online Sales Tax Raises Legal QuestionsRadio Boston (2017).

Career

Bar & Court Admissions
  • Massachusetts
  • New York
  • 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, 2022
  • Law 360’s Tax Authority State & Local Advisory Board, 2020, 2021, 2023
  • American Bar Association
    • Co-chair, Subcommittee on Income & Net Worth Tax, (2017-present)
    • Executive Committee (2013 – present)
  • Boston Bar Association
    • Tax Section Steering Committee (2009 – present)
    • Past Co-chair, Tax Section
    • Past Co-chair, State and Local Tax Committee
  • Former Adjunct Professor, State and Local Taxation, Northeastern University, D’Amore-McKim Graduate School

Education

  • Boston University School of Law (LL.M.)
    • Taxation
  • Boston University School of Law (J.D.)
    • Edward F. Hennessey Scholar
  • Clark University (B.A., cum laude)

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.