David J. Nagle

David J. Nagle is a Boston tax and business lawyer who serves as Managing Partner and a Tax Partner at Sullivan & Worcester. He brings more than 25 years of experience to his legal and leadership roles. He represents companies and individuals in disputes with the Massachusetts Department of Revenue and the Internal Revenue Service. He guides clients through tax audits, administrative appeals, litigation, complex business transactions, and residency planning for people leaving Massachusetts.

David earned his B.A. with honors from the University of Virginia and his M.A. from the University of Michigan. He received his J.D. cum laude from Harvard Law School and his LL.M. in Taxation from Boston University School of Law. He is admitted in Massachusetts and before several federal courts, including the US Tax Court and the US Court of Appeals for the First Circuit.

David has handled significant tax matters involving business expense deductions, use tax obligations, and legal protections for corporate tax communications. He secured favorable decisions in Dagres v. Commissioner of Revenue, Town Fair Tire Centers, Inc. v. Commissioner of Revenue, and Commissioner of Revenue v. Comcast Corporation. He also advises businesses on state tax planning for complex transactions, helping clients understand potential obligations and address disputes through administrative and judicial proceedings.

David J. Nagle combines tax knowledge, litigation experience, and firm leadership in his work. He became a Fellow of the American College of Tax Counsel in 2017 and served on the Boston Bar Association Council from 2022 through 2025. He has also received repeated recognition from Best Lawyers, The Legal 500 U.S., International Tax Review, Lawdragon, and Massachusetts Super Lawyers. He supports the legal community through professional committees, civic organizations, and leadership roles focused on tax law, legal education, and public service.

Law Office Affiliations

• Managing Partner, Sullivan & Worcester
• Fellow, American College of Tax Counsel
• Member, American Bar Association, Section of Taxation
• Member, Boston Bar Association

Licensed State

• Massachusetts

Education

• Boston University School of Law
  Master of Laws (LLM)
• Harvard Law School
  Juris Doctor (JD)
• University of Michigan
  Master of Arts (MA)
• University of Virginia
  Bachelor of Arts (BA)