T. J. Sullivan

Senior Counsel

Overview

T.J. Sullivan advises tax-exempt organizations on complex regulatory and business issues. In more than 30 years working on tax-related matters, T.J. has distinguished himself as a trusted partner to tax-exempt entities, including hospitals, health maintenance organizations (HMOs) and clinics. A former health care special assistant at the Internal Revenue Service (IRS), T.J. brings a meticulous approach and an insiders’ knowledge of taxation to every client matter.

Advising Tax-Exempt Entities

T.J. advises and represents tax-exempt entities — particularly in the health care space — in tax compliance, protecting their tax-exempt status and matters related to their tax treatment. He counsels health systems and trade associations in mergers, acquisitions and sale transactions and advises on tax compliance and executive compensation and benefits matters. When necessary, he represents exempt organizations in the U.S. Tax Court.

Internal Revenue Service Experience

Until 1996, T.J. was special assistant on health care to the IRS 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.

Representative Experience

  • 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

Personal Interests

T.J. enjoys sailing and boating.

Credentials

Bar Admissions

District of Columbia
Minnesota

Education

Georgetown University Law Center
LL.M. with distinction (1991)

George Washington University
J.D. with honors (1985)

West Virginia University
M.P.A. (1979)

Salem College
B.A. (1977)

Insights & Events

Leadership & Community

Professional Associations

  • American Health Lawyers Association — Tax Issues Program Committee (Chair, 2000-06)
  • American Health Lawyers Association — Board of Directors, 1995-2001
  • American Bar Association — Tax Section, Health Care Subcommittee of the Committee on Exempt Organizations (Co-Chair)
  • BNA’s Health Law Reporter — Editorial Advisory Board
  • The Exempt Organization Tax Review — Editorial Advisory Board

Honors

  • Chambers USA — District of Columbia, Healthcare, "Senior Statespeople," 2017-20
  • Chambers USA — Nationwide, Senior Statesman, Healthcare: Transactional, 2017-19
  • Chambers USA — Nationwide, Healthcare: Transactional, 2012-16
  • Chambers USA — District of Columbia, Healthcare, 2005, 2008-09, 2012-16
  • Best Lawyers®  Health Care Law, 2020-21
  • White House Task Force on Health Reform, 1993
Awards Methodology
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