T.J. Sullivan is a Partner in the Health Care Practice, advising tax-exempt organizations on complex regulatory and transactional issues. In more than 30 years working on tax matters, Mr. Sullivan has distinguished himself as a trusted partner to tax-exempt entities, including hospitals, health maintenance organizations (HMOs), clinics, and integrated health systems. A former Special Assistant for Health Care at the Internal Revenue Service, Mr. Sullivan brings a meticulous approach and an insider’s perspective on taxation to every client matter.
Mr. Sullivan advises tax-exempt entities and associations—particularly in the health care space—on tax compliance, reporting, and governance matters. He counsels clients regarding mergers, acquisitions, and sale transactions, and advises on affiliations, joint ventures, and executive compensation and benefits matters. When necessary, he represents exempt organizations in the U.S. Tax Court.
- Obtained a Declaratory Judgment in U.S. Tax Court for the Marshfield Clinic Health System, Inc., the parent of an integrated health care delivery system.
- Defended IRS examinations involving executive compensation and benefits and other potential excess benefits transactions issues in several regions.
- Obtained a Declaratory Judgment in U.S. Tax Court for the John Gabriel Ryan Association, a health system subsidiary that operated several joint ventures.
Honors & Awards
- 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
Publications and Speeches
- Tax-Exempt Hospitals, Community Benefit, and Section 501(r), District of Columbia Bar (Jan. 29, 2021)
- They’re Back! Sales/Conversions of Nonprofit Hospitals and Health Plans, American Health Law Association (Oct. 26, 2018)
- White House Task Force on Health Reform, 1993
Memberships and Affiliations
- American Health Law Association, Fellow
- Board of Directors (1995-2001)
- Tax Issues Program Committee (Chair 2000-06)
- American Bar Association
- Tax Section
- Health Care Subcommittee of the Committee on Exempt Organizations (Co-Chair)
- The Exempt Organization Tax Review—Editorial Advisory Board
News, Events & Insights
- Georgetown University Law Center, LL.M.
- with distinction
- George Washington University Law School, J.D.
- with honors
- West Virginia University, M.P.A.
- Salem College, B.A.
- Faegre Drinker Biddle & Reath LLP, Senior Counsel
- Drinker Biddle & Reath LLP, Partner
- Internal Revenue Service, Office of Associate Chief Counsel (Employee Benefits and Exempt Organizations), Special Assistant for Health Care
Areas of Practice
- District of Columbia
- U.S. Tax Court