Practice Focus

Michael Porter has more than 30 years of state and local tax experience, with a particular emphasis on Massachusetts tax issues. He advises clients on state income and sales and use tax matters, including contesting proposed state tax assessments at the Massachusetts Appellate Tax Board and through all levels of the administrative appeal process. He also provides clients with tax opinions, ruling requests and general state tax advice.

Before joining Hemenway & Barnes, Mr. Porter led Deloitte’s Multistate Tax Practice in Boston and worked with the firm’s Washington National Tax Office. He was responsible for state tax implications associated with tax opinions, transactions, and restructurings. Prior thereto, Mr. Porter was a national partner at Arthur Andersen. He has also served as Deputy General Counsel at the Massachusetts Department of Revenue.

Representative Clients

• Represented numerous large public corporations in resolving contested state tax assessments, including companies in the utility, biotechnology, medical, and technology industries.
• Participated in the drafting of tax opinions for clients concerning a wide variety of state tax matters, including combined reporting, sales tax nexus and state tax conformity to federal non-recognition provisions.