Michael T. Fatale Receives 2012 Paull Mines Award
Michael T. Fatale, Chief, Rulings & Regulations Bureau, Massachusetts Department of Revenue, was awarded the Paull Mines Award for Outstanding Contribution to State Tax Jurisprudence at the annual meeting of the Multistate Tax Commission in Grand Rapids, Michigan, on August 1, 2012.
Mr. Fatale’s outstanding contributions include a number of influential law review articles, several of which have been cited for important propositions in landmark state appellate decisions, such as Kmart Props., Inc. v. Taxation & Revenue Department, Tax Comm’r v. MBNA America Bank N.A., and KFC Corp. v. Iowa Department of Revenue. His most recent publication, Common Sense: Implicit Constitutional Limitations on Congressional Preemptions of State Tax, like his earlier publications, contributes an insightful and sophisticated analysis that moves forward the discussion on an important topic in a constructive way. Mr. Fatale’s willingness to share his insight at national conferences and during Commission meetings, teleconferences, and training sessions has helped shape the debate and the resolution of some of today’s most complex issues in state taxation. In 2005, his leadership role in a significant multistate bankruptcy matter on behalf of a large number of states was recognized in a feature article by the Boston Globe titled “Hooray for the Taxman,” a sentiment rarely expressed and truly deserved by Mr. Fatale.
Mr. Fatale joined the Massachusetts Department of Revenue in 1992. He has been the Chief of the Rulings and Regulations Bureau, the Bureau responsible for public pronouncements on the state’s tax laws, since 2006. Before joining the Department, Mr. Fatale worked in private practice. He holds an undergraduate degree from Columbia University and a law degree, with honors, from Boston College Law School.
The Commission established this award to honor Paull Mines, who began his work with the Commission in 1989 and served as its general counsel for eight years until his death in 2002. The award is given to an individual who exemplifies Paull’s leadership, legal excellence, professional integrity, and commitment to shared knowledge among state tax attorneys. Medal winners are chosen by a Commission selection committee from nominations submitted by state tax agency employees.