Jennifer Weidler Karpchuk

Practice Areas

State and Local Tax Controversy & Planning

Tax Controversy & Litigation

Tax

Qualified Opportunity Zones

Career

Jennifer W. Karpchuk is co-chair of Chamberlain Hrdlicka’s state and local tax practice. She represents companies and individuals in all aspects of state and local tax litigation, controversy, compliance and planning. She has extensive experience handling state and local tax matters involving corporate income taxes, franchise taxes, gross receipts taxes, personal income taxes, sales and use taxes, business privilege taxes, and real estate taxes.

Jennifer advises clients in all aspects of state and local tax compliance and litigation, including:

Challenging taxing authorities' determinations of nexus creating activities;

Challenging taxing authorities' imposition of sales tax to evolving digital goods and services;

Challenging audit determinations and assessments; Seeking refunds from state and local governments;

Handling administrative appeals at both the state and local levels; Litigating unresolved disputes in state and local courts;

Handling post-trial appeals at all appellate levels; and Reducing interest and penalties associated with past due taxes through the use of state and local amnesty, voluntary disclosure programs and administrative appeals.

Challenging property tax assessments including valuation and lack of uniformity.

In addition, she handles transactional planning for clients and has experience:

Determining nexus and potential nexus for sales and use tax, income tax, and gross receipts tax purposes;

Advising clients on the tax implications of pending and past transactions;

Planning for and mitigating tax burdens;

Maximizing available tax opportunities or credits; and

Reviewing nexus and developing strategies to minimize exposure.

Jennifer serves in a number of leadership roles. She is the current Secretary-Treasurer of the Philadelphia Bar Association’s Tax Section. Jennifer is also the past Chair of the Philadelphia Bar Association’s State and Local Tax Committee, as well as an elected member of the Philadelphia Bar Association’s Tax Council. Additionally, Jennifer is the current Vice Chair of the Pennsylvania Bar Association’s Tax Section. Jennifer is part of the American Bar Association’s State and Local Tax Committee’s executive committee, serving as co-chair of the Sales and Use Tax subcommittee and Miscellaneous Taxes subcommittee. During 2021, Jennifer was appointed by Philadelphia’s Mayor Kenney and City Council to the city’s 2021 Tax Reform Working Group.

Jennifer writes a quarterly article for Tax Notes State and is a frequent contributor to The Legal Intelligencer, Law360, and Bloomberg Tax. She is also co-author of The Legal Intelligencer’s Pennsylvania Tax Handbook and the Pennsylvania Chapter of the American Bar Association’s Property Tax Deskbook.

Jennifer is ranked in Chambers and named as a US News Best Lawyer in America for 2021. She was listed as a “Super Lawyers Rising Star” in tax for 2016 through 2021. She was also designated by The Legal Intelligencer as a 2021 Lawyer on the Fast Track.

Publications

“Oracle USA Inc. v. Commissioner of Revenue: Statutory Construction and Commissioner’s Authority”Jennifer Karpchuk, Stewart Weintraub, and Alissa Gipson article on “Oracle USA Inc. v. Commissioner of Revenue: Statutory Construction and Commissioner’s Authority”

Bloomberg Tax, March 9, 2021

“Pa. Tax Talk: Who Can Get A Philadelphia Wage Tax Refund”

Law360, March 8, 2021

“Philadelphia's 2020 Wage Tax Refund Process: Employer, Employee Considerations”

Article by Jennifer Karpchuk on “Philadelphia's 2020 Wage Tax Refund Process: Employer, Employee Considerations” The Legal Intelligencer, March 2, 2021

“How Granting Cert in New Hampshire v. Massachusetts Could Impact Pennsylvania and Philadelphia” Article by Jennifer Karpchuk on “How Granting Cert in New Hampshire v. Massachusetts Could Impact Pennsylvania and Philadelphia” Bloomberg Tax, February 22, 2021

“The (Problematic) Road to Taxing Digital Advertising”

Article by Jennifer Karpchuk and Alissa Gipson on “The (Problematic) Road to Taxing Digital Advertising” Tax Notes, February 22, 2021

“2020: A Memorable Year in SALT” Article by Jennifer Karpchuk and Katherine Noll on “2020: A Memorable Year in SALT” Tax Notes, December 21, 2020

“Economic Nexus Thresholds Set After Wayfair May Be Dropping"

Article by Jennifer Karpchuk on "Economic Nexus Thresholds Set After Wayfair May Be Dropping" CPA Now, December 9, 2020

“SALT Trends in Taxing the Digital Economy” Article by Jennifer Karpchuk on “SALT Trends in Taxing the Digital Economy” Journal of Multistate Taxation, November 2020

“How Can I Balance COVID-Related Family Pressures With My Work?”

Article by Jennifer Karpchuk on “How Can I Balance COVID-Related Family Pressures With My Work?” The Legal Intelligencer, October 8, 2020

“How Pa. Cost-Of-Performance Decision May Affect Taxpayers”

Article by Jennifer Karpchuk on “How Pa. Cost-Of-Performance Decision May Affect Taxpayers” Law360, August 18, 2020

“Should I Spend Money on a Business Development Coach? Advice for the New Partner"

Article by Phil Karter, Jennifer Karpchuk, and Kevin Sweeney on "“Should I Spend Money on a Business Development Coach? Advice for the New Partner" Legal Intelligencer, August 11, 2020

“Court Upholds Pennsylvania’s One-Way Road To Market-Based Sourcing”

Article by Jennifer Karpchuk on “Court Upholds Pennsylvania’s One-Way Road To Market-Based Sourcing”Tax Court State, August 10, 2020

“Philly Special: An Interview With Revenue Commissioner Frank Breslin”

Article by Jennifer Karpchuk on “Philly Special: An Interview With Revenue Commissioner Frank Breslin” Tax Notes State, July 27, 2020

“States Could Use Wayfair Laws to Fix Depleted Budgets”

Article by Jennifer Karpchuk on “States Could Use Wayfair Laws to Fix Depleted Budgets”

Law360, July 15, 2020

“Pennsylvania and Philadelphia Tax Responses to COVID-19”

Article by Jennifer Karpchuk on “Pennsylvania and Philadelphia Tax Responses to COVID-19” CPA Now, June 10, 2020

“Philadelphia’s Tax Responses to the COVID-19 Pandemic”

Article by Jennifer Karpchuk on “Philadelphia’s Tax Responses to the COVID-19 Pandemic”

Legal Intelligencer, June 4, 2020

“Employers Beware: Pennsylvania Supreme Court Expands Reach of UC Tax”

Article by Jennifer Karpchuk on “Employers Beware: Pennsylvania Supreme Court Expands Reach of UC Tax” Tax Notes and Tax Analysts, May 11, 2020

COVID-19: Pennsylvania and Philadelphia’s Actions to Aid Taxpayers

Article by Jennifer Karpchuk on “COVID-19: Pennsylvania and Philadelphia’s Actions to Aid Taxpayers,” State Tax Notes, April 27, 2020

Top 3 State Tax Implications of Gov. Wolf’s Proposed Budget

Article by Jennifer Karpchuk on "Top 3 State Tax Implications of Gov. Wolf’s Proposed Budget" Legal Intelligencer, March 13, 2020

Is Taxpayer’s Rare 14th Amendment Win a Sign of the Future?

Article by Jennifer Karpchuk on "Is Taxpayer’s Rare 14th Amendment Win a Sign of the Future?" Tax Notes, February 24, 2020

Keystone State – 2019 SALT Year in Review

Article by Jennifer Karpchuk on "Keystone State – 2019 SALT Year in Review" State Tax Notes, February 17, 2020

Three SALT Issues for Pennsylvania Taxpayers to Watch in 2020

Article by Jennifer Karpchuk on "Three SALT Issues for Pennsylvania Taxpayers to Watch in 2020" Legal Intelligencer, January 29, 2020

2020: Top SALT Issues to Watch in Philadelphia

Article by Jennifer Karpchuk on "2020: Top SALT Issues to Watch in Philadelphia"

Tax Notes, January 1, 2020

"M&A Due Diligence Checklist Post-Wayfair"

Article by Jennifer Karpchuk on "M&A Due Diligence Checklist Post-Wayfair"

Bloomberg Tax, October 2019

“Top 4 Pa. Tax Changes of 2019 and What to Expect in 2020” in The Legal Intelligencer

Article by Jennifer Karpchuk on “Top 4 Pa. Tax Changes of 2019 and What to Expect in 2020" Legal Intelligencer, October 17, 2019

Pennsylvania Tax Assessments: Top 5 Issues to Look Out For in Assessments by Jennifer Karpchuk Article by Jennifer Karpchuk on "Pennsylvania Tax Assessments: Top 5 Issues to Look Out For in Assessments" Legal Intelligencer, June 6, 2019

Two Key SCOTUS SALT Cases to Watch and Their Implications for Pa. Taxpayers

Article by Jennifer Karpchuk on "Two Key SCOTUS SALT Cases to Watch and Their Implications for Pa. Taxpayers" Legal Intelligencer, May 3, 2019

ALM Pennsylvania Tax Handbook

ed. 2013-2021

ABA Property Tax Deskbook, Pennsylvania Chapter

2011-2021

Philadelphia's Beverage Tax: A Sweet Victory?

Article by Jennifer Karpchuk on "Philadelphia's Beverage Tax: A Sweet Victory?"

Tax Notes, November 12, 2018

"Hashing out rates Taxing marijuana without extinguishing it", Accounting Today, November 6, 2018

"Farewell Physical Presence: Was the U.S. Supreme Court’s Decision Way Off, or Way…Fair?" ABA Tax Times, Aug. 3, 2018

"Life After Physical Presence: Implications for Pennsylvania Post-Wayfair" State Tax Notes, Aug. 6, 2018

"Does Pennsylvania’s Bonus Depreciation Disallowance Violate Uniformity?” State Tax Notes, Mar. 19, 2018

“Fireside Chat with Pennsylvania Revenue Secretary C. Daniel Hassel,” State Tax Notes, Jan. 22, 2018

“Hashing Out SALT Issues Related to Pennsylvania’s Legalization of Medical Marijuana,” State Tax Notes, Nov. 13, 2017

“Pennsylvania Proposes Remote Seller Bill, but Is It Effective?” State Tax Notes, June 12, 2017