Rath Young Pignatelli, P.C.
Chris Sullivan is the Treasurer of the Firm and serves on its Executive Committee. Chris’ practice focuses primarily on taxation, including New Hampshire taxation and multi-state taxation, representing clients in forums ranging from administrative agencies and court rooms to the Legislature. Chris also represents clients in a variety of commercial transactions and provides regulatory advice, on a wide range of matters.
In the tax arena, Chris represents various corporate clients in tax matters before the New Hampshire Department of Revenue Administration, the Massachusetts Department of Revenue, and the Vermont Department of Taxes, and advises companies on multi-state matters involving states across the country. His representation includes creating value for clients during the audit, assessment and refund process for in-state and multi-state companies as well as representing corporate clients in economic development efforts choosing to locate jobs and business in the Granite State. He also advises non-profit organizations on New Hampshire tax issues and emerging federal non-profit developments.
He has devoted substantial time to nexus, apportionment and reasonable compensation issues and has valuable experience in addressing combined reporting issues , as well as substantial experience in the treatment of foreign source income. While other states are only recently considering or adopting combination, New Hampshire has utilized unitary combination since 1986. He works on matters involving the New Hampshire Business Enterprise Tax, Business Profits Tax, the Real Estate Transfer Tax, Interest and Dividends Tax, and the Meals and Rentals Tax. He regularly advises companies regarding voluntary disclosure agreements, particularly due to FIN 48 and increased jurisdictional aggressiveness in the multi-state arena.
Chris is a nationally-recognized speaker on state tax issues, having presented at multiple Council on State Taxation (COST) Annual meetings, the National Multistate Tax Symposium, the Paul S. Hutman State and Local Tax Forum, the Chicago Tax Club, the NYU Summer Institute in Taxation, the New England State and Local Tax Forum, as well as New Hampshire’s Annual Tax Forum. He writes articles for State Tax Notes and regular updates for the Council on State Taxation. He teaches frequently on New England Tax issues, including, “Projecting Your Clients in the Multi-State Environment”, and “Combined Reporting in New England: What You Need to Know if You Cross the Border.”
Earlier in his career, Chris served as the Deputy Director of Public Liaison and Intergovernmental Affairs with the United States Department of Justice, advising the U.S. Attorney General and other senior Department of Justice officials on criminal justice policy and preparing legal, policy, and political analysis, and as the legislative director of a labor union of public employees, including police officers and firefighters. He testified before Congressional committees on pending legislation and oversight, and played a significant role with the White House and the Congress in the development, passage and implementation of the 1994 Violent Crime Control Act, Brady Law, and Assault Weapons Ban. Chris also worked on numerous budget, appropriations and tax matters, including preserving the deductibility of state and local taxes and limiting state taxation of pension income.