Reiner, David P.

Dick Giuliani is a partner in the Tax Practice Group. He joined the firm in 1970.

Practice

Mr. Giuliani has experience in all areas of tax law, including federal and state income taxation and state sales and use taxes. Much of his practice involves corporate, partnership and individual federal and state tax matters, and includes tax dispute advocacy in administrative and judicial forums as well as tax planning.

Mr. Giuliani has represented clients in tax controversies before the Internal Revenue Service Appeals Office, the US Tax Court, the Massachusetts Appellate Tax Board and Massachusetts courts on numerous state and federal tax issues, including:

• Intercompany payments and pricing
• State tax jurisdiction
• Accumulated earnings tax
• Reasonable compensation
• Tax accounting issues
• Sales and use tax issues
• At risk rules
• Responsible person penalties
• Bad debt reserves
• Domicile and nexus issues
• Entity classification
• Allocation of purchase price

Mr. Giuliani has provided corporate tax planning and advice concerning deductibility of compensation, accumulated earnings tax liability, corporate transactions and acquisitions, and numerous other matters. In over 30 years of practice, he has represented clients in numerous transactions including mergers, taxable and tax-free stock and assets acquisitions, and spinoffs.

Professional Activities

Mr. Giuliani has worked extensively with the Boston Bar Association, the Massachusetts Taxpayers Foundation and the Massachusetts Department of Revenue in connection with proposed legislation and regulations. From 1980 to 1987, he was a member of the faculty of the Graduate Tax Program at Boston University School of Law.

Honors and Awards

• Recognized for exceptional standing in the legal community in the area of tax in Chambers USA: America's Leading Lawyers for Business 2005, 2006, 2007, 2008, 2009, 2010 and 2011 editions
• Consistently selected by his peers for inclusion in The Best Lawyers in America
• Named a "New England Super Lawyer" (formerly "Massachusetts Super Lawyer") in the 2004, 2005, 2006, 2007, 2008, 2009, 2010 and 2011 issues of Boston Magazine