Jack Shaughnessy represents clients in matters involving a broad range of tax issues before the courts and the Internal Revenue Service, the Connecticut Department of Revenue Services, and the Massachusetts Department of Revenue. He also advises clients on transfer taxes and the impact of state and federal taxes on transactions involving business organizations.
Mr. Shaughnessy has published a number of articles and is frequently called upon to present seminars to tax professionals on state tax issues. These have addressed issues of importance to Connecticut manufacturers and construction contractors and those arising in administrative practice and tax litigation. He has recently moderated panels on the "Sales Tax Aspects of Government Contracting" and "Digital Products and Multiple Points of Use" at a meeting of the American Bar Association's Tax Section and spoken on "Sales and Use Tax for the Construction Industry" at the Connecticut Business & Industry Association's Annual Tax Conference. Mr. Shaughnessy has been named to the Connecticut Super Lawyers® list in the area of Tax since 2007 (Super Lawyers is a registered trademark of Key Professional Media, Inc.).
Professional Associations
- Boston Bar Association, State Tax Committee, 1989 to present
- Connecticut Bar Association, Tax and Business Law Sections, 1989 to present, Past Tax Section Chair and Current Chair of Sales and Use Tax Subcommittee
- American Bar Association, Tax Section, State and Local Tax Committee, Vice Chair
Honors and Awards
- Listed in Connecticut Super Lawyers® in the area of Tax Law since 2007 (Super Lawyers is a registered trademark of Key Professional Media, Inc.)
Experience
- Provided advice to 501(c)(3) organizations regarding non-U.S. operations.
- Representation of an elevator manufacturer in relocation and expansion of its manufacturing facility to Bridgeport, Connecticut. Robinson & Cole's team of lawyers from its real estate, environmental, tax and corporate practice groups helped the client obtain a loan from the Connecticut Department of Economic and Community Development (DECD) to buy the property. The firm also helped the client apply for an urban sites grant from the DECD and the Connecticut Department of Energy and Environmental Protection to remediate historic contamination on the property that was limiting its redevelopment. Robinson & Cole also assisted with a reverse 1031 sale of the client's former facility in Port Chester, New York, and purchase of a facility in Kansas before acquiring the Bridgeport site.
- Drafted new insurance reinvestment fund tax legislation in Connecticut and represented a group of venture capital partnerships in establishing an insurance reinvestment fund approved by the Connecticut Department of Economic and Community Development to channel investments by insurance companies into start-up or emerging businesses in Connecticut. These types of funds exist in some other states and are commonly referred to as Capco Funds.
Federal Tax Representation
- Assisted clients in achieving deferral of gain in like-kind exchanges.
State Tax Representation
- Collaborated with Connecticut Department of Revenue Services on legislation clarifying application of corporate tax to corporate partners.
- Successfully represented several taxpayers in multistate nexus and voluntary disclosure matters.
- Has proposed and secured approval of innovative approaches to tax compliance for nonresident contractors.
- Successfully resolved Connecticut audits of purchases of high-value art and yachts.
- Represented taxpayers in domicile and residency audits.
- Represented corporation in settlement of dispute regarding allocation of goodwill following acquisition.
- Represented taxpayer in appeal of Connecticut-listed transaction assessment.
- Represented corporate partners in litigation relating to passthrough of corporate tax credits.
- Represented taxpayer in securing favorable sales and use tax treatment of sale-leaseback transactions in Connecticut and Massachusetts.
- Secured adoption of legislation permitting broadcasters to apportion income based on audience.
- Successful negotiation of nexus issues for pharmaceutical companies in Connecticut, Maine, New Hampshire and Rhode Island.
- Resolved cases involving Connecticut sales tax on computer and data processing services.
- Counseled taxpayer in America Online, Inc. v. Gavin re Connecticut sales tax on accessing the Internet.
- Represented taxpayer in Toys 'R' Us v. Gavin and numerous other appeals regarding special purpose holding companies.
- Managed inbound acquisition of U.S. operations in various states.
- Represented taxpayer in Steelcase, Inc. v. Crystal re sales tax on drop shipments.
- Spearheaded legislation excepting customers of commercial printers from Connecticut nexus.
Publications & Presentations
Articles
- "Once Again Connecticut Supreme Court Rejects DRS's Restrictive Ready of a Statute" (9/2010), published in Robinson & Cole Tax Legal Update
- "2009 Connecticut Tax Law Developments," coauthored with Scott E. Sebastian (3/2010), published in Connecticut Bar Journal
- "Connecticut Supreme Court: DRS Argument Won't Fly" (12/2009), published in Robinson & Cole Tax Legal Update
- "Connecticut Supreme Court Rebuffs DRS Double Taxation Effort" (9/2009), published in Robinson & Cole Tax Legal Update
- "2008 Connecticut Tax Law Developments," coauthored with Scott E. Sebastian (3/2009), published in Connecticut Bar Journal
- "2007 Connecticut Tax Law Developments," coauthored with Christine E. Bromberg (3/2008), published in Connecticut Bar Journal
- "2006 Connecticut Tax Law Developments," coauthored with Christine E. Bromberg (3/2007), published in Connecticut Bar Journal
- "A Primer on Intellectual Property," coauthored with Amy Span Wergeles (6/2003), published in Journal of Gift Planning
- "Recent Property Tax Developments in the Eastern United States" (4/3/2003)
- "Stealth Nexus: A Look at Nontraditional Routes to Determinations of Sales and Use Tax Nexus" (5/24/2002), published in BNA Tax Management Multistate Tax Report
- Sales & Use Tax Deskbook, Connecticut Chapter (1990 to 2009) coauthored with Richard Tomeo
- "Annual Survey of Connecticut Tax Law Developments" (1990 to present), published in Connecticut Bar Journal
Presentations
- "Sales and Use Taxes for the Construction Industry," copresented with Scott E. Sebastian, attorney, and Paul Greenfield, Connecticut Department of Revenue Services (5/20/2011) at Connecticut Business & Industry Association's Connecticut Tax Conference
- "Sales Tax Aspects of Government Contracting" (5/6/2011) presented at American Bar Association's Tax Section Annual Meeting, Moderator
- "Application of Connecticut Sales and Use Tax to Construction Contractors" (5/6/2011) presented at Annual Connecticut Tax Forum of the Connecticut Business & Industry Association
- "Purchasing Digital Products: A Comparison of Canadian and U.S. Taxes" (9/24/2010) presented at American Bar Association's Tax Section Fall Meeting, Moderator
- "Current Developmental" (9/24/2010) presented at American Bar Association's Tax Section Fall Meeting
- "Application of Connecticut Sales and Use Tax to Construction Contractors" (5/2010) presented at Annual Connecticut Tax Forum of the Connecticut Business & Industry Association
- "Property Tax Developments: New England and Neighboring States" (3/2010) presented at American Bar Association/Institute for Professional Taxation Seminar in New Orleans, Louisiana
- "State and Local Tax Issues for Construction Contractors" (3/2010) presented at American Bar Association/Institute for Professional Taxation Seminar in New Orleans, Louisiana
- "Cutting-Edge Nexus" (9/2009) presented at American Bar Association Fall Meeting in Chicago, Illinois
- "Sales and Use Taxes for the Construction Industry," copresented with Scott E. Sebastian (6/2009) at Annual Connecticut Tax Forum, hosted by the Connecticut Business & Industry Association
- "Application of Connecticut Sales and Use Tax to Construction Contractors" (10/29/2007) presented at Connecticut Society of CPAs
- "State Tax Issues Affecting Businesses Expanding to Multistate Operations" (1/2007) presented at Midyear Meeting of the American Bar Association Tax Section in Hollywood, Florida
- "State and Local Tax Considerations Arising on Change of Entity" (10/2006) presented at Fall Joint Meeting of the ABA Sections of Taxation and Real Property, Probate, and Trust Law in Denver, Colorado
News
6.02.11, Robinson & Cole Attorneys Present at CBIA's 2011 Connecticut Tax Conference
5.20.11, Tax Attorney Moderates Panel on Government Contracts
9.30.10, Tax Attorney Moderates Panel Discussion on Purchasing Digital Products
8.20.10, Tax Attorneys Write Summary of 2009 Connecticut Tax Law Developments
6.21.10, Robinson & Cole Attorneys Present at CBIA 2010 Tax Conference
4.12.10, Robinson & Cole Tax Attorneys Present at Tax Seminars in New Orleans
3.13.08, Robinson & Cole Tax Attorney Speaks at CBIA Business Tax Conference
3.06.08, Robinson & Cole Tax Attorney Moderates ABA Panel