Christopher J. Sullivan, Rath Young Pignatelli, Concord

Specializing in Tax Law

October 18, 2018

Kendal J. Bush, Photographer,

We’ve selected six Lawyers of the Year for portraits and asked them to share a favorite quotation and to tell us why they love what they do. These profiles appeared along with Woodward/White’s annual Best Lawyers in America list, as published in our November issue.

Why Do You Love What You Do? My job is really interesting, state and local tax is one of the most interesting and constantly developing areas of the law. It not only involves the creation and administration of state revenue laws, but also involves important questions regarding both the US and State Constitutions. Due in part to technological advances, companies are able to sell goods and provide services in many more markets and jurisdictions. States and localities are forever grappling with how to restructure their tax systems to account for these changes. My practice is national in scope, with particular focus on New England states. It is a privilege to be able to work with all three branches of government — enactment of tax laws in the legislative branch, administration of tax laws by the executive branch state revenue departments through audits and appeals, and litigation in the judicial branch when necessary on tax cases.