Chris Sullivan’s 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, particularly in the health care arena.

In the tax arena, Chris represents various corporate clients in tax matters before the New Hampshire Department of Revenue Administration and the Massachusetts Department of Revenue.  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.  While other states are only recently considering combination, New Hampshire has utilized unitary combination since 1986.  He frequently teaches and writes regarding tax issues, including "Projecting Your Clients in the Multi-State Environment".  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.   

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.