Avi’s practice is focused in taxation. His primary goal is to translate the complex, obscure tax code into business English so that our clients can make intelligent decisions aimed at achieving their financial, social, and personal goals. His clients include established and emerging companies, professional service firms, real estate and private equity investors, and tax-exempt non-profit organizations.
A key focus of Avi’s practice is the tax-efficient structuring of business transactions. Avi advises clients on methods to reduce taxes overall – and to minimize tax risks – in sales of assets and equities, mergers, acquisitions, and reorganizations. Avi addresses the tax treatment of: earn-outs, contingent payments, escrows, security arrangements, management incentives and employee benefits.
Avi provides federal tax advice throughout the lifecycle of a business, at the earliest planning stages, during operations, and at exit. Avi counsels as to tax aspects of employment, hiring and termination; he develops alternatives for equity incentives, deferred compensation, and golden parachute arrangements. At the state level, he advises as to state and local income taxation, nexus and residency issues, and sales and use taxes. Avi also provides advice to private investment entities as well as to real estate investors, and helps to structure Section 1031 like kind exchanges.
Avi represents taxpayers in audits, controversies, and litigation with the IRS and with state tax authorities.
A significant part of Avi’s practice is assisting non-profit associations with tax compliance, corporate governance, and for-profit partnerships. His tax-exempt clients include hospitals and healthcare organizations, museums, churches, temples, schools and universities, public charities, foundations, trade associations, and Native American tribes.
Avi has taught federal taxation in the Graduate Tax Program at the Boston University School of Law and elsewhere, and has served as an expert witness in tax litigation.
Boston University School of Law, LL.M. Taxation 2002
University of Oregon Law School, J.D. 1980
University of California, (UCLA, B.A. 1977)
magna cum laude
United States Tax Court
United States Court of Federal Claims
Davis, Malm & D'Agostine, P.C.
Partner and Director (2010-2012)
Senior Tax Attorney (2006-2009)
Senior Tax Associate (2005-2006)
Sullivan & Worcester, LLP
Tax Associate (2002-2005)
Houghton Mifflin Co.
In-House Counsel (2000-2002)
Associate General Counsel (1987-1994)
American Bar Association and Boston Bar Association, Tax Sections. Member
Honors & Awards
Internal Revenue Service, Outstanding Public Service Award
Charitable & Civic Involvement
Boston Bar Association, Senior Partners for Justice
Adjunct Professor, Boston University School of Law, Graduate Tax Program; “Federal Taxation II” 2012-2013; “Taxation of Individuals in Bankruptcy,” each Fall since 2005
Northeastern University, M.A. Taxation Program, “State and Local Tax Planning,” 2005, 2006
Portland Community College, “Business Law,” 1996, 1997, 1998, 1999
New England Archivists Annual Meeting, “Value Appraisals,” Fall 2009
Massachusetts Continuing Legal Education (MCLE): “A Practical Guide to Organizing a Business,” November 2008; “Tax Issues for the Business Attorney” September, 2008; “Tax Aspects of Mergers & Acquisitions,” November 2007