Michael Duffy is co-chair of the Firm’s Tax Practice Group and focuses his practice on various matters for corporate and individual clients. He advises clients on the tax consequences of forming, operating, restructuring, and liquidating businesses with an emphasis on efficient succession planning. Mr. Duffy also assists clients with:
- Nonprofit compliance;
- Executive compensation matters;
- Federal and state audit representation;
- State and local income tax and sales and use tax planning; and
- Strategic gift and estate tax planning.
Mr. Duffy earned his bachelor’s degree in accounting from California State University, Los Angeles. After completing his law degree at Washington and Lee University School of Law, Mr. Duffy received an LL.M. in Taxation from New York University School of Law. Mr. Duffy is admitted to practice in Massachusetts, Rhode Island, and Connecticut. He is also a former “Big 4” state and local tax manager and holds a CPA certificate in Connecticut.
Mr. Duffy is a member of the Worcester County and Massaschusetts Bar Associations, the Rhode Island Bar Association, and the Rhode Island Society of CPAs. He has produced content for the Journal of Taxation, Journal of Multistate Taxation and Incentives, Providence Business News, Worcester Business Journal, and the American Bar Association. Mr. Duffy is also a frequent guest speaker for tax and finance professionals on emerging topics in Massachusetts and Rhode Island.
Mr. Duffy serves on the Board of Directors and Executive Committee of the Better Business Bureau of Central New England.
Practice Areas
Education & Certifications
- Washington and Lee University School of Law, J.D.
- New York University School of Law, LL.M.
- Holds CPA certificate in Connecticut
- California State University, Los Angeles, BS in Business Administration, Accounting
Admissions
- Massachusetts
- Rhode Island
- Connecticut
- U.S. Tax Court
Publications
- Estate Executors and Beneficiaries Can Be Held Personally Liable for Unpaid Taxes
- First Steps in Responding to Tax Audit Notices
- Sales Tax Problems can Kill a Small Business
- The Rock or The Hard Place?: Dealing with Federal and State Tax Debt
- Penalties Invalid if IRS Does Not Get Proper Approvals
- Why Don’t I Qualify for an Offer in Compromise?
- Can the IRS Take My Home?
- Resolving Chronic Nonfiling Situations
- Dealing With IRS Penalties
- Catching Up On Your Taxes
- Stimulus Bill – Tax Relief for Individuals and Businesses
- State Taxation of Trust Income – Supreme Court Rejects Aggressive Approach in Kaestner Decision
- Using Backdoor Roth IRAs to Boost Retirement Savings
- Minimizing Self-Employment Taxes for LLC Members
- Pushing Back on Proposed ACA Penalties
- Construction Continues on Qualified Opportunity Zone Regulations
- The Pass-Through Deductions: Five Misconceptions
- What’s Next for Remote Sellers After Wayfair
News
Significant Representations and Achievements
- Named Go To Tax Lawyer by MA Lawyers Weekly
- Obtained six-figure waiver of ACA employer shared responsibility payment penalty for large Worcester-based employer.
- Obtained significant Massachusetts estate tax refund in contested case concerning enforceability of shareholder cross-purchase agreement.
- Obtained favorable private letter ruling for taxpayer concerning applicability of sales and use tax to various property swap transactions.
- Obtained $750,000 property tax abatement using voluntary disclosure procedures.
- Obtained a 50% reduction in civil fraud penalty assessed in connection with Massachusetts meals tax noncompliance.
- Obtained a $500,000 reduction in a client’s IRS tax liability in an innocent spouse filing.
- Resolved state payroll tax audit for financial services employer without imposition of negligence penalties.
