Independent SALT Alliance National Network of State and Local Tax Experts

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Member Biography - David J. Nagle, Partner

AREAS OF PRACTICE

David J. Nagle is a partner in the Tax Department of the Boston office of Sullivan & Worcester LLP. 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

-          Complex business transactions, including taxable and nontaxable acquisitions, corporate and partnership restructurings and forward and reverse like‑kind exchanges

-          Federal and state tax controversies, including income, sales and use, property, and responsible person tax matters

-          General federal and state tax matters

BAR & COURT ADMISSIONS

-          Massachusetts, 1997

-          U.S. Tax Court

PUBLICATIONS

-          "Massachusetts Department of Revenue Restricts VDA Program for Banks and Intangible Holding Companies that Have Not Filed Returns," Practical US/Domestic Tax Strategies (June 2008)

-          "Massachusetts to Require Withholding by 'Pass-Through Entities,' Effective January 1, 2009," Practical US/Domestic Tax Strategies (May 2008)

-          "Assessments," Massachusetts Taxation & DOR Procedures (2004)

-          "State Limits Tax Benefit of Intangible Holding Companies," State Tax Notes (June 21, 2004)

-          "Massachusetts Increases Business Taxes, Empowers Commissioner to Deny Tax Benefits," State Tax Notes (March 17, 2003)

SPEAKING ENGAGEMENTS

-          "Privilege, Work Product & Kovel Arrangements," Independent SALT Alliance (ISA) (January 2009)

-          "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

-          "Rising Star," Massachusetts Super Lawyers, (2005─2008)

PROFESSIONAL & CIVIC ACTIVITIES

-          American and Massachusetts Bar Associations

-          Leadership Team, Boston Bar Association, 2007-

-          State Tax Committee of Associated Industries of Massachusetts (A.I.M.)

-          Adjunct faculty member, Boston University School of Law, 2000

-          Writing Coach for Citizen Schools 8th Grade Academy