T. J. Sullivan advises tax-exempt organizations on complex regulatory and business issues. He is widely acclaimed by peers as outstanding in matters related to tax-exempt entities including hospitals, HMOs, and clinics.
T.J.’s practice encompasses complex transactions including corporate reorganizations, joint ventures, and acquisitions, and he brings significant regulatory experience to his work.
In addition, T.J. regularly assists health systems and trade associations in mergers, acquisitions, and sale transactions, as well as counseling them in connection with tax compliance and executive compensation and benefits matters. When necessary, he represents exempt organizations in the U.S. Tax Court.
Until 1996, T.J. was special assistant (health care) to the Internal Revenue Service assistant commissioner (employee plans and exempt organizations). At the IRS, he focused on matters involving the tax treatment of hospitals, HMOs, clinics, and other tax-exempt organizations.
- Obtained a declaratory judgment in the U.S. Tax Court for the John Gabriel Ryan Association, a health system subsidiary that operated several joint ventures.
- Defended IRS examinations involving executive compensation and benefits and other potential excess benefit transactions issues in several regions
- Obtained a Declaratory Judgement in U.S. Tax Court for the Marshfield Clinic Health System, Inc., the parent of an integrated health care delivery system
- Georgetown University Law Center, LL.M., 1991, with distinction
- George Washington University, J.D., 1985, with honors
- West Virginia University, M.P.A., 1979
- Salem College, B.A., 1977
Bar Admissions : District of Columbia, Minnesota
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