People

Richard W. Giuliani

Retired Partner

Giuliani, Richard W.

Dick Giuliani joined the firm in 1970 and retired as a partner in 2015. He had experience in all areas of tax law, including federal and state income taxation and state sales and use taxes. Much of his practice involves corporate, partnership and individual federal and state tax matters, and included tax dispute advocacy in administrative and judicial forums as well as tax planning. 

Mr. Giuliani represented clients in tax controversies before the Internal Revenue Service Appeals Office, the US Tax Court, the Massachusetts Appellate Tax Board and Massachusetts courts on numerous state and federal tax issues. In more than 30 years of practice, he represented clients in numerous transactions including mergers, taxable and tax-free stock and assets acquisitions, and spinoffs.

Honors & Awards

  • Recognized for exceptional standing in the legal community in the area of tax in Chambers USA: America's Leading Lawyers for Business 2005-2014 editions
  • Consistently selected by his peers for inclusion in the Best Lawyers in America for his tax law practice
  • Named a "New England Super Lawyer" (formerly "Massachusetts Super Lawyer") in the 2004-2012 issues of Boston Magazine

Publications & News

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October 15, 2013

Lessons Learned from the Short-Lived Computer Services Tax

As has been widely reported, the newly enacted statute expanding the Massachusetts sales tax to cover certain computer and software services (the Computer Services Tax) has been repealed after a substantial outcry from businesses, the Massachusetts Taxpayers Foundation and others.

September 20, 2013

Massachusetts DOR Extends Due Date for First Reporting of Sales and Use Tax on Computer and Software Services

As a result of a number of public statements from senior government officials indicating that the recently enacted sales and use tax on computer and software services is likely to be repealed in the near future, the Massachusetts Department of Revenue announced that it was extending the due date for the first reporting of such tax to October 20, 2013.

August 1, 2013

MA DOR Issues FAQs Regarding New Sales Tax on Computer Services

On July 31, 2013, the Massachusetts Department of Revenue published responses to some frequently asked questions (FAQs) it received after the publication of Technical Information Release (TIR) 13-10 regarding the new sales tax applicable to computer system design services and the modification, integration, enhancement, installation or configuration of prewritten software.

July 30, 2013

Massachusetts Enacts Sales Tax on Computer Services

On July 24, 2013, the Massachusetts legislature overruled the veto of Governor Deval Patrick in enacting a transportation bill that includes several tax provisions designed to generate revenue for the transportation projects authorized by the legislation.

May 24, 2013

Chambers USA 2013 Final Results Announced

Chambers USA: America's Leading Lawyers for Business today announced its final rankings for the 2013 edition, in which 93 WilmerHale lawyers and 44 firm practice areas have been recognized as leading in their field.

April 10, 2013

Massachusetts Governor's Tax Proposals for Businesses

The proposed 2014 Massachusetts budget submitted by Governor Deval Patrick includes not only provisions that eliminate many individual tax exemptions and increase the individual income tax rate from 5.25% to 6.25%, but also significant changes to the tax laws affecting businesses.

February 21, 2013

Massachusetts DOR Issues Draft Directive on "Cloud Computing"

June 7, 2012

Chambers USA 2012 Final Results Announced

June 1, 2012

Massachusetts DOR Issues Final Directive on Restrictions on Pledges of Security Corporation Stock

April 19, 2012

Massachusetts DOR Revises Its Proposed Directive on Restrictions on Pledges of Security Corporation Stock

Professional Activities

Mr. Giuliani worked extensively with the Boston Bar Association, the Massachusetts Taxpayers Foundation and the Massachusetts Department of Revenue in connection with proposed legislation and regulations. From 1980 to 1987, he was a member of the faculty of the Graduate Tax Program at Boston University School of Law.
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Education

JD, Harvard Law School, 1969

BA, cum laude, Harvard University, 1966

Bar Admissions

Massachusetts

United States Tax Court

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