Tuesday, June 30, 2015

A Reminder About IRS Transcripts and Similar Tax Information Requests

Do you use the Form 2848 POA authorization when requesting a client transcript and/or other tax
related information?

No need…  A Form 8821 (Tax Information Authorization) is designed for this purpose and you need not be licensed to be an appointee.  Also, unlike Form 2848, there are no representation issues associated with a Form 8821 request.

Monday, June 29, 2015

Can a Corporation Stop Filing Tax Returns After Dissolution?

William Delaney, EA
Westwood, MA
The Corporation has been administratively dissolved - it can stop filing tax returns since it isn't a corporation

How often has this happened…  Your corporate client stopped filing annual reports with the secretary of state’s corporate division.  Eventually, the corporation was administratively dissolved for failure to file the required reports and pay the filing fees.  However, it continued doing business as if nothing had changed, yet it was no longer a corporation so something must have changed.

While something did change, for federal filing purposes nothing had changed.  A taxpayer was recently reminded of that in Private Letter Ruling 201522001 (5/29/2015), wherein a corporation which had been administratively dissolved continued to file an 1120 each year.  Upon discovery of the dissolution, the corporation “reincorporated in State A…”  In MA, this would be a corporate reinstatement rather than a reincorporation, but the issue is the same.

Taxpayer, in the PLR, asked if it was appropriate to file an 1120 for the periods covered by the administrative dissolution.  Response:  “A corporation is subject to federal corporate income tax liability as long as it continues to do business in a corporate manner, despite the fact that its recognized legal status under state law is voluntary or involuntarily terminated.”  Cited for this authority is Messer v. Comm., 438 F 2d 774 (3rd Cir. 1971).  Within Messer, a number of other cases are cited to support the same principle.

Now, let’s change the fact pattern a bit.  Instead of an administrative dissolution (involuntary termination of legal status), the corporation filed articles of dissolution and obtained a voluntary and final termination of legal status.  However, the corporation continued doing business as if nothing had changed.  Are 1120s required when the corporation has obtained a voluntary and final termination of legal status?

The answer is still yes---if the corporation continues to look and act like a corporation, and transact business, it remains a corporate filer.  To quote from the PLR---“The core test of corporate existence for purposes of federal income taxation is always a matter of federal law.  Whether an organization is to be taxed as a corporation under the Code is determined by federal, not state law.”

So, it isn’t enough to dissolve, whether it be voluntary or involuntary.  The test is really whether or not you have ceased doing business in corporate form.

Saturday, June 27, 2015

Rhode Island Tax Administrator Helps Launch Effort to Fight Refund Fraud

RI Tax Administrator David M. Sullivan at the security summit.
Earlier this month, Rhode Island Tax Administrator David M. Sullivan joined with Internal Revenue Service Commissioner John Koskinen and tax industry representatives to announce a sweeping new collaborative effort to combat identity theft refund fraud and protect taxpayers.

The agreement includes identifying new steps to validate taxpayer and tax return information at the time of filing. The effort will increase information sharing between industry and governments. There will be standardized sharing of suspected identity fraud information and analytics from the tax industry to identify fraud schemes and locate indicators of fraud patterns.

Sullivan, in his role as president of the Federation of Tax Administrators (FTA), represented the states at the meeting, which was held in Washington, D.C. "States share the IRS’s concerns – and the industry’s concerns – about fighting refund fraud and ID theft fraud," he said. "It is a top priority for states. And I’m pleased to note that, under this agreement, a number of refund fraud detection and prevention solutions will be ready to for the starting of the coming filing season," Sullivan said. "We feel strongly that this plan is going to help everyone in the 2016 filing season -- including states, the IRS, the industry, and taxpayers," he said.

IRS Commissioner Koskinen said in a statement, "This agreement represents a new era of cooperation and collaboration among the IRS, states and the electronic tax industry that will help combat identity theft and protect taxpayers against tax refund fraud." He added, "We've made tremendous progress, and we will continue these efforts. Taxpayers filing their tax returns next filing season should have a safer and more secure experience."

The agreement announced at the summit at IRS headquarters was the result of a months-long effort by the states, the IRS, the tax preparation software industry, and others, working behind the scenes, Sullivan said. "Rest assured that this public-private partnership will continue working long after the meeting is over to help ensure that we better protect our taxpayers from identity theft tax refund fraud," he said.

"My thanks to IRS Commissioner Koskinen for his leadership in this process of developing a comprehensive plan that will benefit all stakeholders," Sullivan said.

Also attending the summit were providers of tax preparation software, tax preparation firms, payroll and tax financial product processors. The FTA, which sponsored Sullivan's trip to the meeting, is an association which serves the principal tax collection agencies of the 50 states, the District of Columbia, Philadelphia, and New York City. The FTA also represents the interests of state tax administrators before federal policymakers.

Friday, June 26, 2015

The Electronic Tax Administration Advisory Committee Issued Its 2015 Annual Report

WASHINGTON— The Electronic Tax Administration Advisory Committee (ETAAC) held  its annual public meeting yesteray and released its annual report to Congress. The report features recommendations on a wide range of electronic tax administration issues.

“We appreciate the hard work these dedicated volunteers bring to electronic tax administration,” said IRS Commissioner John Koskinen. “The members provide both practical and creative advice to the IRS as we study ways to improve our delivery of electronic services to taxpayers.”

ETAAC is an advisory committee to the entire IRS. ETAAC’s primary purpose is to provide an organized public forum of relevant electronic tax administration issues for Congress to discuss relevant electronic issues.

ETAAC members convey the public’s perception of professional standards and best practices for tax professionals and IRS activities; offer constructive observations regarding current or proposed IRS policies, programs, and procedures; and suggest improvements to electronic tax operations.

Based on its findings and discussions, ETAAC has made several recommendations on a broad range of issues and concerns including IRS funding, as well as accelerating a digital-first taxpayer service strategy to improve levels of service.

The Online Services Office within the IRS administers ETAAC. ETAAC draws its members from the electronic and digital community. The 2015 Electronic Tax Administration Advisory Committee Report is available on IRS.gov.


Thursday, June 25, 2015

Did You Know...

As of 06/01/2015 There Were....

702,000 Individuals with current PTINs, of which 212,000 were CPAs, 50,000 were EAs, 1,000 were either Enrolled Actuaries or Enrolled Retirement Plan Agents; and 30,000 were attorneys. That leaves 409,000 unenrolled preparers.  Of the total unenrolled, 44,000 were
issued annual filing season program records of completion, which leaves 365,000 who do not hold a professional license or participate in an IRS sponsored program (approx. 52%). 

All of these numbers are rounded.

Source:  IRS web site

Wednesday, June 24, 2015

Charitable Noncash Contributions Again

Two recent cases involving deductions for noncash contributions are worth looking at as a reminder of the rules.

ROBERTA LEE HOWE claimed $7,100 of cash contributions and $2,500 of noncash contributions on her 2010 tax return.  IRS allowed $200 cash and $2,500 noncash.  Ms. Howe also claimed $4,400 of cash contributions and no noncash contributions on her 2011 return.  IRS allowed $380 of cash and $1,000 of noncash (these were deducted as part of the cash contributions although they were noncash).  This article focuses on her noncash contributions.

Many of the noncash items donated were inherited from her parents and sister.  Ms. Howe’s receipts lacked one or more of the following:  type of property donated, value of property donated, signature of anyone acting on behalf of the donee organization, or a statement to the effect that no goods or services were rendered in exchange for the donated property.  She had handwritten notes assigning values to each item of clothing and said the value guides came from Goodwill and the Salvation Army.  Her handwritten notes assigned the maximum value from the guides to each item with the exception of three coats.

Other failures for Ms. Howe’s noncash donations – 1) Many receipts had no description of the property donated, no values, and no signature of the person representing the charity, 2) the words “furniture”, “TVs”, “clothes and blankets”, and “TVs, stereo, living room furniture” as descriptions were not reasonably sufficient, 3) the statement regarding whether or not goods or services were provided was not on the receipts that were for more than $250, and 4) her handwritten notes did not describe the age or condition of the items donated.  A taxpayer that is unable to provide the acquisition date or the cost basis in the donated property can attach an explanatory statement to the tax return to be excused from these requirements per Regulation 1.170A-13(b)(3)(ii).  Ms. Howe did not attach such a statement.

KENNETH KUNKEL – During 2011 Kenneth Kunkel donated property to four separate charitable organizations.  The donations included books, household items, clothing, telescopes, jewelry, household furniture, and toys.  He testified that he dropped items off in large bins intended for after-hours drop-offs.  Other items were donated by leaving items outside his house for the charity’s scheduled pickups and the charity left a doorknob hanger saying only “Thank you for your contribution.”  Mr. Kunkel said he was careful to make sure the items in each batch were worth less than $250 so he wouldn’t need to get receipts.

Tax Court had no doubt the taxpayer donated property to charitable organizations but still denied his deduction of $37,315 because he failed the substantiation requirements.

Tax Court agreed with IRS’ denial of the deductions.  The Court determined the taxpayer had to aggregate “similar items of property” in order to determine the substantiation required.  The Court organized the donated items into the following categories for this purpose:

  • Clothing ($21,920 claimed value)
  • Books ($8,000)
  • Household furniture ($3,090)
  • Household items ($1,653)
  • Toys ($1,072)
  • Telescopes ($800)
  • Jewelry ($780)

The Court said Mr. Kunkel exceeded the $500 threshold for EACH category therefore had to meet the additional substantiation requirements.  He also had to meet the appraisal requirement for the Clothing and Books categories since they exceeded $5,000.

IN ADDITION the Court imposed a 20% negligence penalty.  It was not persuaded by Mr. Kunkel’s rationale that he didn’t need receipts because each batch of items was worth less than $250   The Court felt this rationale would not work on the contributions to the Church (which received most of the contributions) and was implausible.  Mr. Kunkel also failed to maintain reliable written records that included the dates of his contributions, where they were donated, and how he determined the fair market value of the items.

The recordkeeping rules are found in Regulation 1.170A-13.  It may be worth your time to reread this regulation and share a summary of it with your clients.  Be aware the regulation has not been updated since 1996.

Roberta Lee Howe, TC Summary Opinion 2015-26
Kenneth James Kunkel, TC Memo 2015-71

These cases can be found by going to www.ustaxcourt.gov, clicking on the Opinion Search tax, and entering the taxpayer’s name in the Case Name Keyword box.  We can also send you pdf copies of the cases and/or the recordkeeping Regulation attached to an email upon request.

This text has been shared with you courtesy of: David & Mary Mellem, EAs & Ashwaubenon Tax Professionals, 920-496-1065 (fax 920-496-9111).

©2015 Ashwaubenon Tax Professionals.  No reproduction of this article is permitted without the express consent of Ashwaubenon Tax Professionals, 2140 Holmgren Way, Suite 1040, Green Bay, WI 54304.

Wednesday, June 17, 2015

Private Delivery Services List Updated for Filing Federal Tax Returns

When a tax return is paper filed with IRS it is considered timely filed if it bears a USPS postmark showing a date on or before the due date, plus valid extensions. Some taxpayers prefer to send their paper tax returns to IRS through a private delivery service (PDS). Using a private delivery service is an acceptable substitute for the USPS ONLY IF the PDS is on the IRS acceptance list.

IRS has now issued Notice 2015-38 which contains the updated list of designated PDSs effective May 6, 2015.  Acceptable PDSs are:

The FedEx products of:
- FedEx First Overnight,
- FedEx Priority Overnight,
- FedEx Standard Overnight,
- FedEx 2 Day,
- FedEx International Next Flight Out,
- FedEx International Priority,
- FedEx International First, and
- FedEx International Economy.

The UPS products of:
- UPS Next Day Air Early AM,
- UPS Next Day Air,
- UPS Next Day Air Saver,
- UPS 2nd Day Air,
- UPS 2nd Day Air AM,
- UPS Worldwide Express Plus, and
- UPS Worldwide Express.

Delivery products of other companies are NOT valid PDSs.  Other delivery products from FedEx and UPS are also NOT valid PDSs.

A copy of the Notice 2015-38 can be found at www.irs.gov/pub/ by clicking on irs-drop and then on n-15-38.

Monday, June 15, 2015

2015 MA/RI NATP Annual Meeting & Educational Seminar

Massachusetts / Rhode Island NATP Chapter Annual Meeting & Educational Seminar October 27th 2015

Join the Massachusetts / Rhode Island NATP Chapter on Tuesday, October 27th, 2015 for our Annual Meeting & Educational Seminar. This all day event will be held at the Holiday Inn in Mansfield, MA. Registration details are below, and is handled online by National. Take a look at the details on our speaker and topics provided in this great 8 CE Hour opportunity including continental breakfast, snacks, lunch, vendors and great networking opportunities. This seminar is limited to the First 100 Registrants!

  • For online registration with credit card, click here.
  • To register by phone, fax or mail, click for the registration form.
  • After October 26th, please print the form (see link above) and register at the door.

Speaker - Kathryn M. Morgan, EA, Fellow NTPI

Born and raised in the San Diego California area as a Navy “brat”, Kathy joined the US Air Force straight out of high school.  Serving for 13 years as a Military Police Officer in Washington DC, in the Presidential Security Squadron, in the United Kingdom as RAF Greenham Common, assisting in opening the first Ground Launched Cruise Missile base in the European Theater amid large protests, and at Barksdale AFB is NW Louisiana guarding our nations B52 fleet and participating in Desert Storm.

In 1993 Kathy took an early retirement from the military during the force reduction and went to work for the Bossier City Louisiana Police Department as a Police Communications Office and Dispatcher. She worked in this position for 13 years.

While working for the police department, Kathy decided to try something completely new and took a basic income tax class from H&R Block.  The rest, as they say, is history.  She just completed her 21st  year with H&R Block working in the Bossier City Premium office.  Kathy earned her Enrolled Agent license in 2002 and has completed the prestigious National Tax Practice Institute Fellowship (NTPI).  Kathy has also been the lead writer of the Louisiana State Manual for the H&R Block Income Tax Course for the last five years, assists with upper level courses, and teaches at every level for the company.  She proudly holds the titles of Enrolled Agent, Master Tax Advisor, Fellow NTPI, Speaker, Instructor, Representation Specialist and Consultant.

She has been published by several tax research companies, including Parker Tax Publishing and TaxConnections.com.  She is a accomplished speaker and instructor on a wide variety of tax issues. Through her company, Puzzled By Taxes?, she offers speaking, writing, and instruction.

Kathy lives and practices in the Shreveport Louisiana area and when not “talking tax” she enjoys spending time with her grandchildren and family, writing and reading.

Tax Research Tips & Techniques for Citations, Court Cases & Basis Reconstruction

Good research is necessary to keep up with the ever-changing tax laws and practical procedures. This course will include research methodology, tips and techniques.  Case studies will demonstrate research methods and locations as well as due diligence procedures for reconstructing basis in capital assets. Participants will learn the hierarchy of citation authority as well as the standards of reliance on opinions when working with tax positions. IRS #JSAQG-T-00016-15-I

Notice of Deficiency: It’s NOT The End Of The World!  Judicial Review, Collections Appeals and Collections Due Process

This presentation will discuss the actions that need to be taken when a client receives a Statutory Notice of Deficiency from the IRS. A thorough review of the timing aspects of appeals and Tax Court filings will be covered as well as case reviews of each option. (IRC §6212)  Participants will learn how to use the IRS Collections Appeal Program (CAP) or the Collection Due Process (CDP) program to their client’s benefit; the pros and cons of both programs; and Judicial Review procedures and restrictions.  We will also briefly review the integration of the collections and exams sides of this topic. IRS #JSAQG-T-00017-15-I 

Living Off The Grid:  Bringing Your Client Back Into Compliance

In this course, we will tackle the long term non-filer, (I.R.M. Sec. 4.19.17) taxpayers who live by working in an “under the table” environment.  We will learn the types of situations that make non-filers need to get compliant; what options for getting and remaining compliant the taxpayer has; how far back the taxpayer needs to go to get compliant; and review payment options for taxpayers who have large balances once the returns are filed.  IRS #JSAQG-T-00018-15-I

Identity Theft: Everyone Can Become A Victim!

Identity Theft: It’s a worldwide crime wave and it can affect every aspect of a taxpayer’s life.  We will discuss how to keep clients safe from this crime, what to do if they are a victim, steps the IRS is taking to help prevent identity theft, and ways to speed the process through the IRS Identity Protection Specialized Unit to get the clients back on track in a timely manner.  IRS #JSAQG-T-00019-15-I

Special Offer for the January 7, 2016 State Update Seminar
Sign up on October 27, 2015 and pay by November 9, 2015 for ½ Price 

Friday, June 12, 2015

IRS Webinar Rebroadcast - Practicing Before the IRS

Presented by: Internal Revenue Service

June 17, 2015 - Eastern 2 pm, Central 1 pm, Mountain Noon, Pacific 11 am

This FREE 2½-hour webinar is for:

  • All Tax Professionals

Topics include:

  • Recent changes to the regulations governing tax practice before the IRS
    • Circular 230 Rev. 6/2014
  • Due Diligence obligations of tax professionals
  • Overview of other key Circular 230 provisions
  • Practitioner responsibilities to their clients and to the Tax Administration System
  • Best Practices for all tax professionals
  • Office of Professional Responsibility Policies and Procedures
  • Plus a new live Q&A session with Director Karen Hawkins

Earn up to: 2 Continuing Education (CE) credits: Category – Ethics and 1 CE credit: Category – Federal Tax

To receive a certificate of completion, you must:

  • View the live presentation on June 17, 2015 for at least 50 minutes from the start of the program for one CE credit and 100 minutes for 2 CE credits of Ethics.
  • Earn 1 additional CE credit of Federal Tax for viewing 150 minutes.
  • View the presentation while signed in using the same email address that you used to register (you will not receive credit by watching on someone else’s computer). This will confirm your attendance and generate your certificate of completion.
  • Groups cannot register with one e-mail address and then receive separate certificates.
  • If certificates are needed, each person must register separately.
  • Look for your Certificate of Completion by e-mail approximately three weeks after the broadcast. If you have met all requirements, you will receive your certificate automatically.

If you are an Enrolled Agent or an Other Tax Return Preparer, attending for education on a voluntary basis, you must register with your 8-number PTIN, First Name and Last Name as shown on your PTIN card or letter. If you don’t have a PTIN, you will receive a certificate; however, your credit will not be reported to the IRS. Other tax professionals will be sent a certificate and may receive credit if the broadcast meets their organizations' or states' CPE requirements.

NOTE: If you earned CE credit for the January 14, 2015 Practicing Before the IRS webinar rebroadcast, you may participate but you may not earn credit again for this rebroadcast.

Register & Attend:

Click on the link below to register for the session

Sponsored by: Internal Revenue Service

Wednesday, June 10, 2015

Attention Massachusetts Tax Practitioners

Filing and paying taxes in Massachusetts is about to get easier for you and your clients.

The Department of Revenue's new online system, MassTaxConnect, will be available by the end of this year for most business and corporate taxpayers. The MA DOR would like to give you a preview of what's coming, answer your questions and ask if there is anything more that you or your clients need. There's still time to consider new ideas.

                             WE PROMISE IT WILL BE WORTH YOUR TIME

June 17 @ 10:00 am - Fall River Public Library, 104 N. Main Street, Fall River
June 23 @ 10:00 am - Worcester Public Library Main Branch, 3 Salem Square, Worcester
June 24 @   9:00 am - Saltonstall Building, 100 Cambridge Street, Boston

Please RSVP to dor360@dor.state.ma.us or 617-626-2113 and we will send you information about parking at the location you choose.

Some of the highlights of MassTaxConnect:

  • Amended returns made simpler and faster
  • All business tax types can now be filed online
  • Online access to all communications from DOR
  • Third party access for practitioners can be done online
  • User name and password for WebFile for Business is all you need for MassTaxConnect 

We look forward to seeing you there!

Tuesday, June 9, 2015

Introducing MassTaxConnect

Most corporate and business taxpayers will take advantage of DOR's enhanced tax portal this year MassTaxConnect is the new electronic filing portal for the Department of Revenue. By the end of 2015, corporate, withholding, sales, meals, fuels and cigarette excise taxpayers will be among those given access to this new portal. Active WebFile for Business users will sign in to MassTaxConnect with their current user name and password. Taxpayers who've never used WebFile for Business can easily register online. MassTaxConnect is expected to be available to all taxpayers, including individual income, by the end of 2017.
What will be new and different? Plenty.
  • Taxpayers can file and pay most business taxes through MassTaxConnect
  • There will be more credit card payment options
  • Third party access to account information can be arranged electronically by taxpayers
  • Taxpayers can view and print DOR letters or notices
  • Secure e-messages can be sent to DOR with attachments.
Communications will be sent to taxpayers directly, and through messages on WebFile for Business, prior to the rollout. Information will also be available online. A preview of the new portal will be available online in the next couple of weeks and we'll ask you to take a look and give us some feedback. We are also looking for volunteers to test drive the enhanced features of the new portal in August. If you are interested, please let us know atDOR360@dor.state.ma.us.

Monday, June 8, 2015

IRS Interest Rates Remain the Same for the Third Quarter of 2015

WASHINGTON – The Internal Revenue Service today announced that interest rates will remain the
same for the calendar quarter beginning July 1, 2015.  The rates will be:

  • three (3) percent for overpayments [two (2) percent in the case of a corporation];
  • one-half (0.5) percent for the portion of a corporate overpayment exceeding $10,000
  • three (3) percent for underpayments; and
  • five (5) percent for large corporate underpayments.

Under the Internal Revenue Code, the rate of interest is determined on a quarterly basis.  For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points.

Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points. The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points. The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half (0.5) of a percentage point.

The interest rates announced today are computed from the federal short-term rate determined during April 2015 to take effect May 1, 2015, based on daily compounding.

Revenue Ruling 2015-12 announcing the rates of interest is attached and will appear in Internal Revenue Bulletin 2015-26, dated June 29, 2015.

Thursday, June 4, 2015

Meet David Sullivan - Rhode Island Tax Administrator Appointed Acting Director of RIDOR

David M. Sullivan
Tax Administrator David M. Sullivan was appointed as acting director of the Rhode Island Department of Revenue (DOR) by Governor Gina M. Raimondo.

Sullivan will continue in his role as tax administrator, leading the Rhode Island Division of Taxation. Sullivan’s appointment as acting DOR director took effect April 1, 2015. Rosemary Booth Gallogly retired as DOR director on March 31, 2015.

“Rosemary served the State of Rhode Island for 35 years and should be commended for her stellar career,” Sullivan said. “Governor Raimondo has asked me to serve as Acting DOR Director. I was honored to be asked and I am honored to serve in that role. I look forward to working with the entire DOR team,” Sullivan said.

  • Sullivan helped to draft major changes to Rhode Island’s corporate income tax structure that were enacted last year. He is overseeing the installation and implementation of a $25-million agency-wide computer system. Sullivan is president of the Federation of Tax Administrators, the national trade association for state tax officials. Before coming to Rhode Island, he helped to manage Delaware’s Division of Revenue. He has a bachelor’s degree in accounting and a master’s degree in taxation.
  • The DOR, through its central management function, oversees the Division of Lottery, StateAid, Registry of Motor Vehicles, Division of Taxation, Division of Municipal Finance, and Office of Revenue Analysis. The DOR has 505 employees and a budget of $460.2 million.
  • The Division of Taxation administers and collects approximately 50 taxes and fees as required by Rhode Island law. It has 222 employees and a budget of $22.1 million.

Wednesday, June 3, 2015

Meet Mark Nunnelly, Commissioner of Massachusetts Department of Revenue

Mark Nunnelly serves as Commissioner of the Department of Revenue.   He is responsible for overseeing nearly 2,000 DOR employees in offices across the state who work in tax administration, child support enforcement and local services for cities and towns. He was appointed on March 30, 2015.

Commissioner Nunnelly, who also serves as Special Advisor to Governor Baker for Technology and Innovation Competitiveness, brings a track record of building organizations and growing companies in Massachusetts and across the country. Commissioner Nunnelly joined Bain Capital, one of the world’s foremost private investment firms, in 1989 as a Managing Director. He held a number of leadership roles as part of the firm’s growth and global expansion and worked extensively in the business services and technology industries.  Prior to joining Bain Capital, the Commissioner was a Partner at the consulting firm Bain & Company, working in the US, Asian and European strategy practices. Previously, he worked at Procter & Gamble in product management. Additionally, Commissioner Nunnelly founded, and had operating responsibility for, several entrepreneurial ventures. He has been deeply involved in a number of Massachusetts and national philanthropic efforts, with a particular focus on children and national service.

Commissioner Nunnelly received an MBA with Distinction from Harvard Business School and an AB from Centre College.