David J. Dave Nagle
Litigation and Controversy - Tax
Litigation and Controversy - Tax
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David serves as Managing Partner and is a Tax Partner in Sullivan’s Boston office, bringing over 25 years of experience to his dual roles.Leadership RoleAs Managing Partner, David collaborates closely with the firm’s Management Committee, partners, and business professionals to advance Sullivan’s vision of becoming a leading global, commercially focused mid-size law firm. He is dedicated to:Cultivating a culture of deep loyalty and high performanceImplementing innovative talent strategies in acquisition, integration, development, and retentionEnsuring excellence in legal service across key practice areas, including investment management, finance and capital markets, M&A, real estate, and tax lawTax ExpertiseDavid specializes in representing taxpayers in disputes with the Massachusetts Department of Revenue and the Internal Revenue Service. His practice encompasses:Advising businesses and individuals through tax audits, administrative appeals, and litigationState tax planning for complex business transactionsResidency planning for individuals leaving MassachusettsRepresentative MattersDagres v. Commissioner of Revenue, 136 T.C. 263 (2011): Secured a Tax Court ruling allowing a venture capitalist to deduct certain expenses as ordinary and necessary business expenses under Section 162 of the Internal Revenue Code.Town Fair Tire Centers, Inc. v. Comm’r of Revenue, 454 Mass. 601 (2009): Successfully argued before the Massachusetts Supreme Judicial Court that a retailer was not liable for Massachusetts use tax on tires purchased and installed out of state.Comm’r of Revenue v. Comcast Corporation, 453 Mass. 293 (2009): Obtained a Massachusetts Supreme Judicial Court decision affirming that the work product doctrine protects communications between in-house corporate counsel and outside tax accountants from disclosure. David serves as Managing Partner and is a Tax Partner in Sullivan’s Boston office, bringing over 25 years of experience to his dual roles.Leadership RoleAs Managing Partner, David collaborates closely with the firm’s Management Committee, partners, and business professionals to advance Sullivan’s vision of becoming a leading global, commercially focused mid-size law firm. He is dedicated to:Cultivating a culture of deep loyalty and high performanceImplementing innovative talent strategies in acquisition, integration, development, and retentionEnsuring excellence in legal service across key practice areas, including investment management, finance and capital markets, M&A, real estate, and tax lawTax ExpertiseDavid specializes in representing taxpayers in disputes with the Massachusetts Department of Revenue and the Internal Revenue Service. His practice encompasses:Advising businesses and individuals through tax audits, administrative appeals, and litigationState tax planning for complex business transactionsResidency planning for individuals leaving MassachusettsRepresentative MattersDagres v. Commissioner of Revenue, 136 T.C. 263 (2011): Secured a Tax Court ruling allowing a venture capitalist to deduct certain expenses as ordinary and necessary business expenses under Section 162 of the Internal Revenue Code.Town Fair Tire Centers, Inc. Comcast Corporation, 453 Mass. 293 (2009): Obtained a Massachusetts Supreme Judicial Court decision affirming that the work product doctrine protects communications between in-house corporate counsel and outside tax accountants from disclosure. David serves as Managing Partner and is a Tax Partner in Sullivan’s Boston office, bringing over 25 years of experience to his dual roles. Leadership Role As Managing Partner, David collaborates closely with the firm’s Management Committee, partners, and business professionals to advance Sullivan’s vision of becoming a leading global, commercially focused mid-size law firm. He is dedicated to: Tax Expertise David specializes in representing taxpayers in disputes with the Massachusetts Department of Revenue and the Internal Revenue Service. His practice encompasses: Representative Matters
Recognized in Best Lawyers since 2011
Dorothy Rodriguez
David Nagle provided exceptional counsel during a complex IRS audit of our family business. His deep expertise in tax litigation, honed over 25 years, was immediately evident. He meticulously prepared our case, drawing on his profound knowledge of tax controversy. His strategic guidance was invaluable, and the outcome was highly favorable. The recognition he has received as Lawyer of the Year is well-deserved. I recommend him without reservation to anyone facing serious tax matters.