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Kevin Michael Sullivan

Kevin Michael Sullivan

Practice areas:

Tax, Mergers & Acquisitions, Corporate & Incorporation, Aviation

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About Me






Kevin M. Sullivan, an associate, joined Carney Badley Spellman in 2007. Mr. Sullivan received his law degree, with honors, from Gonzaga University School of Law in 2006, and a Master of Laws in Taxation from the University of Florida, Levin College of Law in 2007. Mr. Sullivan focuses on federal and state taxation issues related to business planning, yacht and aircraft acquisitions, corporate mergers and acquisitions, closely held businesses, and entity formation and dissolution.


Mr. Sullivan has worked with clients regarding the federal, state, and local tax implications of both domestic and international business transactions. In addition, Mr. Sullivan has represented clients at the IRS Appeals level and has provided assistance to clients with deferred compensation arrangements.


Prior to joining the firm, Mr. Sullivan clerked at the law offices of Winston & Cashatt in Spokane, and Takaishi Law Office in Tokyo, Japan.


Practice Areas

  • Federal and State Taxation

    • Corporate Taxation

    • Partnership Taxation

    • Deferred Compensation

    • Yacht and Aircraft Acquisitions

  • Business Planning

    • Business Entity Planning

    • Mergers and Acquisitions

    • Partnership Law

    • Corporate Transactions


Admitted to Practice


U.S. Tax Court


Professional Associations

Washington State Bar Association, Tax Section



B.A., Business Administration, University of Washington, 2003

J.D., cum laude, Gonzaga University School of Law, 2006

LL.M. in Taxation, University of Florida, Levin College of Law, 2007  



Practice Areas

Licensed since 2007

  1. Tax: 50%
    8 years
  2. Mergers & Acquisitions: 25%
    8 years
  3. Corporate & Incorporation: 15%
    8 years
  4. Aviation: 10%
    8 years



Retainer (Sometimes)

Payment Types:

Cash, Check, Credit Card

Attorney Endorsements

1 total 

  • No photo

    I endorse this lawyer.


    Aaron Richter Tax Attorney
    Relationship: Fellow lawyer in community

Contact Info

701 5th Ave Ste 3600
Seattle, WA, 98104-7010




Professional Misconduct

We have not found any instances of professional misconduct for this lawyer.

Avvo Contributions

Legal Answers


Award NameGrantorDate Granted
Rising StarWashington Super Lawyers2012


Association NamePosition NameDuration
Washington State Bar Association, Taxation Law SectionChair, Transactional Tax Committee2012 - Present
Washington State Bar Association, Taxation Law SectionChair, Young Lawyer Committee2009 - 2012
Washington Young Lawyers DivisionTax Section Liaison2009 - 2012


Publication NameTitleDate
NewsletterWashington State Reseller's Permits to Replace Resale Certificates2009
ABA Section of Business Law, Spring Meeting, April 10-12, 2008Successor Liability in Section 363 Bankruptcy Sales and UCC Foreclosures2008


School NameMajorDegreeGraduated
University of Florida, Fredric G. Levin College of LawTaxationLL.M. in Taxation2007
Gonzaga University School of LawLawJ.D.2006
University of Washington -SeattleBusiness AdministrationB.A.2003

Speaking Engagements

Conference NameTitleDate
Real Property, Probate and Trust Section Midyear Meeting, Vancouver, WA,•"Washington State Real Estate Excise Tax; Business and Occupation Tax; and Sales and Use Tax: Where Do We Go From Here?"2010
Pacific Northwest Aviation Law & Insurance Seminar•"Recent Washington Tax Legislation and Case Law: What is Next?"2010