Tax Law
Philip S. "Phil" Olsen
Recognized in Best Lawyers since 2017 Awarded Practice Areas
Biography
Phil is a tax attorney focusing on state and local tax consulting and litigation. He has over 30 years of experience litigating and resolving major tax controversies before state supreme and appeals courts and administrative boards. While he has a solid track record of litigating cases, he has also successfully and discretely resolved hundreds of cases short of trial. His experience spans just about every area of state and local tax, including corporate income, sales and use, personal income and estate tax. Phil also represents owners and tenants in real and personal property tax valuation and exemption cases.
Before entering private practice, Phil served as a senior trial attorney and litigation supervisor for the Massachusetts Department of Revenue where he represented the Department in many landmark tax cases. This experience gives him an broad perspective when representing his clients before tax authorities.
Recent Matters Include:
- Obtained manufacturing classification for energy client resulting in annual property tax savings in excess of $1 million.
- Successfully represented numerous high-net-worth individuals who changed their domicile from Massachusetts to other states.
- Eliminated a $30 million sales and use tax assessment against a financial services company by demonstrating that the Department of Revenue’s sampling methodology was flawed.
- Successfully defended multi-national pharmaceutical, technology, media and manufacturing corporations in income, sales and property tax disputes.
- Reversed a Department of Revenue denial and obtained a $1.5 million Brownfields tax credit for a real estate development client.
- Successfully appealed a $9 million innocent spouse tax assessment.
- Negotiated local property tax agreements and litigated reductions for owners of commercial, industrial, energy and hospitality properties.
Overview
- Suffolk University, J.D.
- Stonehill College, BA
- Massachusetts, United States
- International Lawyers Network - Member
- Boston Bar Association State and Local Tax Committee - (Past Co-Chair of the State and Local Tax Committee and Tax Controversy Committee) - Member
- Massachusetts Bar Association State and Local Tax Committee - (Past Member and Past Chair of the State and Local Tax Committee)
- Massachusetts, United States
- International Lawyers Network - Member
- Boston Bar Association State and Local Tax Committee - (Past Co-Chair of the State and Local Tax Committee and Tax Controversy Committee) - Member
- Massachusetts Bar Association State and Local Tax Committee - (Past Member and Past Chair of the State and Local Tax Committee)
- Suffolk University, J.D.
- Stonehill College, BA
Client Testimonials
Awards & Focus
Recognized in The Best Lawyers in America® 2026 for work in:
- Tax Law
Additional Areas of Practice:
- Litigation and Controversy - Tax
Awards:
- Best Lawyers in America, 2017-2026
Boston Magazine Top Lawyers, 2025
Massachusetts Super Lawyers, 2004, 2021-2024
Named a Massachusetts “Go To Taxation Lawyer” by Massachusetts Lawyers Weekly, 2024
News & Media
Insights
Case History
Cases
- Twenty and 50 Park Plaza v. Board of Assessors of the City of Boston, Mass.App.Tax.Bd. Docket Nos. F291211, F296896 and F302801 (June 12, 2013)
Obtained multi-million dollar refund for owner of a hotel, office building and historical landmark proving that the subject properties had been overvalued by the City of Boston.
- Christmas Tree Shops, Inc. v. Commissioner of Revenue, Mass.App.Tax.Bd. Docket No. C278588 (October 30, 2008)
Client’s tangible property not taxable under the non-income measure of the state corporate excise because it was “subject to local taxation at the local level” even though it was the subject of a tax increment financing agreement which excluded a large portion of the subject property from local taxation.
- The First Years, Inc. v. Commissioner of Revenue, Mass.App.Tax.Bd. Docket Nos. C170029, C183527 and C186703 (September 17, 2007)
Successfully argued at the Massachusetts Appellate Tax Board that activities performed by the taxpayer entitled it to be classified as a manufacturing corporation and receive the tax benefits associated with such classification.
- Syms Corporation v. Commissioner of Revenue, Mass.App.Tax.Bd. Docket Nos. C215484 and C228324 (September 14, 2000), affirmed 436 Mass. 505 (2002)
Representing the Department of Revenue, obtained precedential decision that corporate taxpayer’s trademark transfer and license back transaction with its wholly-owned subsidiary lacked business purpose and economic substance beyond creation of tax deductions.
- Kennemetal, Inc. v. Commissioner of Revenue, Mass.App.Tax.Bd. Docket No. C267626 (November 1, 1996), affirmed 426 Mass. 39 (1997)
Supreme Judicial Court affirmed decision of the Appellate Tax Board that multinational corporation’s activities were sufficient to create taxable nexus in Massachusetts for corporate income tax purposes.
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