Most kids don’t grow up dreaming about becoming a tax lawyer. Fire fighters and ball players usually are more the order of the day for young boys. But for me, becoming a tax lawyer was born of personal experience. Before the estate tax laws were relaxed in the 1970s, my extended family faced the possibility of having to sell my grandparent’s farm to pay estate taxes. That event sparked a desire in me to help other people avoid inadvertently becoming a victim of the tax laws for lack of planning. I wanted to help people and becoming a lawyer seemed the best way to do that. 
 
To fast forward to the present, I continue to be driven by the goal of helping people fulfill their dreams and protecting their hard-earned assets. I have found that my background as a CPA lends itself well to my legal work with businesses, non-profit organizations, and individuals as nearly all of my work has a tax aspect to it. Taxes affect every industry sector and impact nearly every economic decision that a business or individual makes. 
 
My work with federal and state tax issues involves helping businesses and individuals in their tax planning and advising them on strategies to accomplish their goals in the most tax efficient way. I also represent clients in connection with audits by the Internal Revenue Service or by the New Hampshire Department of Revenue.
 
For more than 20 years, I have been privileged to assist clients in the development of safe and affordable housing projects in New England; advising them on the federal low-income housing tax credit and the federal historic tax credit from both the developer and the investor perspectives. I love helping clients reduce their tax burdens while helping provide affordable housing to our community.
 
I also enjoy working with non-profit organizations to fulfill their charitable missions by assisting them in their organizational and internal governance, as well as their dealings with constituents and regulatory agencies. I regularly work with non-profits in the healthcare, education, development disability, social services, and arts sectors.
 
As the president of Devine Millimet since 2012, I have enjoyed the opportunity to help even more people through our wide range of lawyers as they provide efficient and effective legal services to our clients. My leadership philosophy is do justice, love kindness, and to walk humbly. My original vision for my career was to be a tax lawyer to help people achieve justice with respect to their tax issues. Now I’m privileged to be able to help people achieve justice in a much broader sense. 
 
On the personal side, my wife and I are members of Grace Bible Church in Dracut, Massachusetts, where I serve as an elder. The church has been a centerpiece of our personal and family lives and we are grateful to have been able to raise our four children there. My hobbies include golf and photography.

Representative Matters

  • Representation of the leading investors in affordable housing projects in New Hampshire
  • Representation of charitable social service organizations in mergers
  • Representation of a New Hampshire health services organization in the refinancing and defeasance of its $29 million debt
  • Representation of taxpayers under audit by the New Hampshire Department of Revenue Administration on reasonable compensation grounds
  • Representation of a New Hampshire construction company in the sale of its business to financial investors for $8.5 million
  • Representation of a New Hampshire mutual insurance company in governance, contract matters and general legal advice
  • Representation of a leading New Hampshire hospital in its acquisition of physician practices, physician recruitment and physician compensation

Publications

  • "2015 Summary of New Hampshire Taxes," July 29, 2015
  • "Compensation conundrum continues," New Hampshire Business Review, August 9, 2013
  • "The Changing Rules For Nonprofit Governance: Best Practices Of Sarbanes-Oxley," Breakfast Seminar Report, October 2004
  • "Real Estate Holding Companies Beware," Business NH Magazine, June 2004
  • "Real Estate Holding Companies: New Attention to an Old Law," NH Society of CPAs Newsletter, March 2004

Speaking Engagements

  • "2016 Developments in New Hampshire Taxation," January 2017
  • "New Hampshire Taxation of Businesses and Their Owners," June 21 & June 28, 2016
  • "Economic NEXUS & NH Combined Reporting for Unitary Businesses," June 15, 2016
  • "2015 Developments in New Hampshire Taxation," January 2016
  • "New Hampshire Taxation of Businesses and Their Owners," June 12, June 23, August 26, 2015
  • "2014 Developments in New Hampshire Taxation," January 2015
  • "2013 Developments in New Hampshire Taxation," January 2014
  • "New Hampshire Taxation of Businesses & Their Owners," Boston Tax Institute,  December 5, 2011, September 20, 2012, and June 12, 2013
  • "Nexus - Jurisdictional Standard For Income Taxes", NH Society of CPAs, June 3, 2013
  • "New Hampshire’s Unitary Business Principles And Combined Reporting Requirements", New Hampshire Society of CPAs, June 3, 2013
  • "New Hampshire Compensation Deduction - Applicable Standards for 2010 and Post-2010 Taxable Periods," New Hampshire Society of CPAs, May 28, 2013.
  • "2012 Developments in New Hampshire Taxation," Devine Millimet & Branch, January 4 and 11, 2013

Community Involvement

  • Grace Bible Church of Dracut, Music Director
  • Town of Pelham, Volunteer Youth Sports Coach


We Can Help You

Contact us today to learn more about how the attorneys at Devine Millimet can help you with your legal needs.


            Speaking Engagements

            • "2011 Developments in New Hampshire Taxation," Devine Millimet & Branch, January 6, 2012
            • "New Hampshire's Reasonable Compensation Deduction and New Hampshire's Combined Reporting for Unitary Business," Massachusetts Association of Accountants, June 12, 2012
            • "New Hampshire Compensation Reduction, Applicable Standards for Pre 2010, 2010, and Post 2010 Taxable Periods," Boston Tax Institute, December 12, 2011
            • "New Hampshire Qualified Investment Company (QIC) Overview," New Hampshire Society of CPAs, November 18, 2011
            • "New Hampshire Compensation Deduction, and New Hampshire Combined Reporting for Unitary Businesses," New Hampshire Society of CPAs, October 25, 2011
            • "New Hampshire Taxation of Businesses & Their Owners," Boston Tax Institute, September 28, 2011
            • "New Hampshire Compensation Reduction, Applicable Standards for Pre 2010, 2010, and Post 2010 Taxable Periods," New Hampshire Society of Accountants, September 21, 2011
            • "State Tax Nexus and Income Apportionment: Understanding Nexus & Applying Apportionment Provisions in the New England States," New Hampshire Society of CPAs, August 10, 2011
            • "New Hampshire Compensation Reduction, Applicable Standards for Pre 2010, 2010, and Post 2010 Taxable Periods," New Hampshire Society of CPAs, July 20, 2011
            • "New Hampshire's Unitary Business Principles and Combined Reporting Requirements," Boston Tax Institute, June 13, 2011
            • "New Hampshire Compensation Deduction, Applicable Standards for Pre 2010, 2010, and Post 2010 Taxable Periods," Boston Tax Institute, July 13, 2011
            • "New Hampshire Compensation & NH Combined Reporting," Boston Tax Institute, June 2011
            • "New Hampshire Taxation of Businesses & Their Owners," Boston Tax Institute, June 6, 2011
            • "New Hampshire Taxation of Businesses & Their Owners," New Hampshire Society of CPAs, May 20, 2011
            • "2010 Developments in New Hampshire Taxation," Devine Millimet & Branch, January 7, 2011
            • "2010 Developments in New Hampshire Taxation," Devine Millimet & Branch, January 14, 2011
            • "Recent Developments in New Hampshire Taxation 2010," New Hampshire Society of CPAs, September 23, 2010 and New Hampshire Society of Accountants, September 29, 2010
            • "The New Age of Corporate Governance for Nonprofit Organizations," National Business Institute Seminar, June 21, 2010
            • "Nexus and Combined Reporting: New England States Survey," NEGASC, June 16, 2010
            • "New Hampshire Taxation," Boston Tax Institute, June 11, 2010 & October 29, 2010
            • "Recent Developments in New Hampshire Taxation 2009," December 2009 & January 2010
            • "New Hampshire Reasonable Compensation Issues - Planning Through Audit Response," June 2008
            • "Unitary Business Principle and Combined Reporting, December 2007
            • "New Hampshire State Tax Issues - 25th Annual Tax Forum," November 2007
            • "Massachusetts and New Hampshire & Cross Border Issues," June 2007
            • "Real Estate Transfer Tax - 24th Annual Tax Forum," November 2006

            Services & Industries

            Affordable Housing

            Business Succession

            Business Taxation

            Charitable & Nonprofit Organizations

            Corporate Law

            Employee Stock Ownership Plan - ESOP

            Healthcare - Devine Health

            Hospitals

            Long-Term Care Facilities

            Medicaid-Funded Agencies

            Physician Practices

            Mergers & Acquisitions

            Taxation for Individuals

            Bar Admissions

            Massachusetts

            New Hampshire

            Education

            Suffolk University Law School, JD, cum laude. 1990

            Bob Jones University, BS, summa cum laude, 1985

            Awards & Affiliations

            New England Super Lawyers - Top Rated Tax Attorney (2007 - 2008, 2011 - 2017)

            Selected by his peers for inclusion in The Best Lawyers in America© 2018 in the fields of Corporate Law (2006), Non-Profit/Charities Law (2007), Tax Law (2011) and Closely Held Companies and Family Businesses Law (2018).

            Named the Best Lawyers® 2016 Non-Profits/Charities Law "Lawyer of the Year" in Manchester.

            Named a 2015 "Lawyer of the Year" in Manchester in the area of Tax Law by Best Lawyers in America®.

            Named "2014 Manchester Non-Profit/Charities Law Lawyer of the Year" by Best Lawyers in America®.

            Ranked in Chambers USA 2011, Corporate Tax, 2006, 2009-2013.

            BV "Distinguished" rating by Martindale Hubbell.


            New Hampshire Bar Association, former chair, Tax Section

            New Hampshire Society of Certified Public Accountants, Board of Directors, 2004-2007; member, Tax Committee