Dick 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 more than 30 years of practice, he has represented clients in numerous transactions including mergers, taxable and tax-free stock and assets acquisitions, and spinoffs.