Professor Michael T. Fatale

Michael T. Fatale

Lecturer of Law

General Counsel at the Massachusetts Department of Revenue

JD, Boston College
BA, Columbia University


Biography

Michael T. Fatale is the General Counsel at the Massachusetts Department of Revenue. Previously, he was the Deputy General Counsel and before that the Chief of the Rulings & Regulations Bureau. He is the primary author of numerous state tax regulations and administrative pronouncements and has litigated or co-litigated several high-profile DOR cases. Fatale is the author of ten law review articles on constitutional and federal law that have been cited in various state tax cases, including cases decided by the Ohio, Iowa and West Virginia Supreme Courts and the California and New Mexico Courts of Appeal. He is an adjunct professor at Boston College Law School and at Boston University School of Law and has been a guest lecturer at Georgetown University Law School and the University of Iowa College of Law. He also has served for many years as an instructor in the corporate income tax training program offered by the Multistate Tax Commission (MTC).  In 2016, Fatale was named a state government “administrator of the year” by the Tax Analysts’ publication State Tax Notes. In 2012, he was awarded the Paull Mines Award for Outstanding Contribution to State Tax Jurisprudence by the MTC. In 2005, The Boston Globe reported on his leadership role in obtaining a large settlement in a bankruptcy case on behalf of eighteen states (“Hooray for the Taxman”). Fatale worked in private practice before joining DOR and holds an undergraduate degree from Columbia University and a law degree, with honors, from Boston College Law School.

Activities & Engagements

No upcoming activities or engagements.

Courses

LAW TX 903

Salt Externship Seminar

2 credits

This 2.0 hour seminar will provide a basic overview of state and local tax, and consideration of each of the major taxes imposed by state and local governments, with an emphasis on the sales and use tax and the corporate income tax. The course will consider: (1) the policy considerations that underlie the various types of taxes and their collection; (2) the major restrictions that apply under the U.S. Constitution and federal law; (3) state law conformity with the provisions of the Internal Revenue Code; and (4) the relationship of the states to one another as taxing entities in the U.S. Constitutional system. The course will focus on state and local tax from both a taxpayer and government perspective, with a special emphasis on practical dilemmas. The scope of the course will be national, with a focus on current issues; however, examples will frequently be drawn from Massachusetts tax practice. Enrollment limited to students in State and Local Tax Externship program


SPRG 2027: LAW TX 903 A1, Jan 11th to Apr 21st 2027
Days Start End Credits Instructors Bldg Room
Tue 11:00 am 1:00 pm 2 Michael T. Fatale