T. J. Sullivan is a health care and tax partner with more than 20 years experience advising tax-exempt organizations on complex regulatory and transactional issues. 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 specialized in matters involving the tax treatment of hospitals, HMOs and other tax-exempt organizations. T.J. coordinated development of IRS positions on health care matters, advised field agents during examinations and co-chaired the Exempt Organizations Health Care/College and University Industry Specialization Program ("ISP") team. In 1993, he served on the White House Task Force on Health Reform.
T.J. earned an LL.M. degree in taxation (with distinction) from Georgetown University. He is an honors graduate of the George Washington University Law Center, and holds a Master of Public Administration degree from West Virginia University.
Prior to joining the IRS in 1989, T.J. was a health lawyer in private practice. Before that, he evaluated federal health policies for five years with the U.S. General Accounting Office, having entered public service in 1979 as a presidential management intern.
T.J. writes and speaks frequently on health care and tax topics. In addition to representing clients in corporate, tax and regulatory matters, he was a founding director and general counsel of the Coalition for Nonprofit Health Care, a national research, education and advocacy organization dedicated to preserving a primarily nonprofit delivery system.
T.J. was named a Fellow of the American Health Lawyers Association in 2007. He served on the board of directors of the association from 1995-2001 and chaired its annual Tax Issues Program from 2000 to 2006. He also is a member of the Tax Section of the American Bar Association, and co-chair of the Health Care Subcommittee of the Committee on Exempt Organizations. He serves on the editorial advisory boards of BNA’s Health Law Reporter and the Exempt Organization Tax Review. He is cited in the prestigious Chambers USA (2005, 2006, 2007), where he is described as "one of the last bastions of preeminence in tax exemption," and in the 2007 edition of Best Lawyers in America. |