State & Local Taxation Disputes

Corporations, nonprofits and individuals with complex state and local tax matters often turn to our attorneys for help resolving their disputes. Our team of tax attorneys, litigators and accountants have in-depth knowledge of tax reporting requirements as well as of the audit and appeals process. From tax planning, ruling requests and appeals from state tax assessments to litigating cases in state courts and at the Massachusetts Appellate Tax Board, we are ready to help you avoid and, if necessary, resolve state and local tax disputes.

Our attorneys include a former commissioner of Revenue at the Massachusetts Department of Revenue, a former leader of Deloitte’s Multistate Tax Group in Boston, a tax specialist from the Internal Revenue Service's Exempt Organization Division, and a former Deputy Counsel for several Massachusetts governors.

Representative Experience

  • Appealing state tax assessments issued by the Massachusetts Department of Revenue.
  • Serving as special counsel in appeals involving valuation of state-owned land.
  • Seeking exemption from local taxes for religious and charitable institutions.
  • Serving as state and local tax counsel to all of the major professional athlete players’ associations, including the Major League Baseball Players Association, the National Football League Players Association and the National Hockey League Players Association.
  • Representing numerous large public corporations in resolving contested state tax assessments, including companies in the utility, biotechnology, life sciences, and technology industries. Drafting of ruling requests 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.
  • Representing clients in connection with field audits conducted by the state taxing authorities, including the Massachusetts Department of Revenue.
  • Representing clients on Internal Revenue Service audit matters through written correspondence and in-person meetings.
  • Representing clients in all types of matters before the Appellate Tax Board and on appeal of decisions from the Board.
  • Advising closely held businesses and their individual owners on local, state, federal and international tax issues related to initial organization, day-to-day operations and major transactions.

Team Spotlights

Michael E. Porter

Michael Porter has more than 30 years of state and local tax experience, with a particular emphasis on Massachusetts tax issues.

News & Articles

Firm News
Stephen Kidder Named “Go To Taxation Lawyer” by Massachusetts Lawyers Weekly
Massachusetts Lawyers Weekly has named Hemenway & Barnes partner Stephen W. Kidder a “Go To Lawyer” in Taxation.
Firm News
Michael Porter Quoted in Massachusetts Lawyers Weekly Article “Tax treatment of multi-state use of software before SJC”
Hemenway & Barnes counsel Michael E. Porter was quoted in a Massachusetts Lawyers Weekly article, “Tax treatment of multi-state use of software before SJC” on February 11, 2021.
Firm News
Hemenway & Barnes Represents Players in Pittsburgh “Jock Tax” Challenge
Stephen W. Kidder, M. Patrick Moore, and Ryan P. McManus are representing the Major League Baseball Players Association, National Hockey League Players Association and National Football League Players Association in a lawsuit challenging Pittsburgh’s income tax on professional athletes.
Need help with a state or local tax issue?
Contact a member of our Litigation team today.
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