Photo of Jennifer Karpchuk

Jennifer Karpchuk

S.A.L.T. Practice Co-Chair

Education

Temple University School of Law, J.D., 2009

University of Delaware, B.A., cum laude, 2006

Honors

Ranked in Chambers USA, 2021, 2023

Named in The Legal 500, U.S. – Tax Controversy (2023)

Recognized in “Women in the Law” Business Edition of Best Lawyers in America, 2021

Named as a Best Lawyers in America, 2021, 2023, 2024

Named as a "Super Lawyers Rising Star", 2016-2021

Named as a "Top Lawyer in Tax" by Main Line Today, 2018-2019


Bar Admissions

Pennsylvania

New Jersey

Profile

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 Vice Chair 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 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.

Experience

  • Represented multistate corporations in challenging Pennsylvania’s Cost of Performance sourcing methods;
  • Represented multistate corporations in litigating whether they had a taxable nexus in the City of Philadelphia or the Commonwealth of Pennsylvania;

  • Successfully argued to the Pennsylvania Supreme Court that taxpayers were entitled to a credit on overpayments of estimated Philadelphia Business Privilege Tax which resulted from adjustments made through a Revenue Agent Report pursuant to an Internal Revenue Service audit. The City of Philadelphia unsuccessfully argued that the three- year statute of limitations should apply both to refunds and to credits. Ruling in the taxpayers’ favor, the Court accepted Jennifer’s argument that the statute only provided for a statute of limitations for refunds, not credits, and therefore the taxpayer was entitled to credits for the overpayments; and

Successfully argued that a local Business Privilege Tax imposed on fees paid by Pennsylvania franchisees to an out-of-state company’s regional office in the township was unconstitutional because it was not fairly apportioned. The court found that the township taxed all of the charges from franchise stores in Pennsylvania, even though the activity that generated the Pennsylvania charges resulted from economic activity from both in and outside Pennsylvania.

Seminars & Presentations

Publications

  • "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

News

News

Presentations

Seminars & Presentations

Publications

Publications

  • "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

Blog Posts