Practice Chair(s)
Overview
State and Local Tax Controversies
Chamberlain Hrdlicka has one of the largest and most experienced multistate State and Local Tax (“SALT”) practices in the nation. We represent a broad range of clients from individuals to public and private multinational corporations. Our service includes representation in all facets of SALT controversies, and in the full spectrum of taxes imposed by state and local tax authorities.
Our state and local tax attorneys’ substantive experience spans the full scope of SALT including: corporate income tax, capital stock tax, franchise tax, personal income tax, sales and use tax, realty transfer tax, bank taxes, insurance company taxes, utility taxes, gross receipts taxes (state or local), hotel taxes, fuel taxes, real estate tax assessment, and real estate tax exemption.
We regularly assist our clients in audits, administrative appeals, and judicial appeals, including state intermediate appellate courts, state Supreme courts, and U.S. Supreme Court. This breadth of experience enables us to provide continuity of representation throughout the controversy process, ensuring the highest levels of sophistication and service that our clients need as well as the focus upon efficient case management and cost control that they should expect.
State and Local Tax Planning
Complementing our tax controversy practice is our equally sophisticated tax planning and transactional practice, which serves domestic and foreign multinational companies across a wide variety of industries, from apparel and tools to construction and energy to internet and technology. Our clients range from wealthy individuals to Fortune 500 companies. We regularly advise our clients and issue tax opinions on corporate restructurings, acquisitions, general SALT minimization, and FIN 48 issues.
Representative Matters
Our track record of achievement for our clients speaks for itself. Some of the featured matters .for which we were counsel follow. A more extensive list is available by visiting our web site.
- Northwood Construction Company v. Upper Moreland Township, 856 A.2d 789 (Pa. 2004). Obtained a reversal by the Pennsylvania Supreme Court of a decision by the Pennsylvania Commonwealth Court wherein the Supreme Court held that it was a violation of the United States Constitution's Commerce Clause for a municipal gross receipts tax to be imposed without apportionment of interstate gross receipts.
- In re Expedia Inc., Tax Review Board Opinion 10-9 (2010)
- Successfully challenged before the Philadelphia Tax Review Board a Philadelphia Hotel Room Rental Tax assessment made against an online travel company wherein it was held that only an operator of the hotel could be subject to the tax and that the online travel company was not an operator of the hotel. The decision of the Board was affirmed by the Court of Common Pleas and the Commonwealth Court. A petition seeking permission to appeal is presently pending before the Supreme Court.
- Philadelphia Eagles v. Philadelphia Tax Review Board, 573 Pa189, 823 A.2d 108 (2003)).
- Represented the amicus curiae, supporting the appeal of the Philadelphia Eagles football club before the Pennsylvania Supreme Court which held that the royalties received by the football team from its share of the National Football League's national television contracts was taxable gross receipts subject to Philadelphia's Business Privilege Tax to the extent the football games were played in Philadelphia only.
- Cardinal Health PCS., Inc. v Commonwealth of Pennsylvania, 255 FR 2008 (Commonwealth Court )
- Obtained a complete concession by the Commonwealth of Pennsylvania while a Commonwealth Court appeal was pending arising from a determination that net worth adjustments resulting from a corporate reorganization should be included as book income when calculating the corporation's foreign franchise tax liability.
- Wissinoming Bottling Company v. School District of Philadelphia, 654 A.2d 208, (Pa. Commw. 1995), affirmed by an evenly divided Supreme Court, 543 Pa. 402, 672 A.2d 279 (1996).
- Successfully challenged the assertion by the School District of Philadelphia that distributors of malt and brewed beverages were subject to the School District's Use and Occupancy Tax. The Court held that the Commonwealth's regulation of the distribution of malt and brewed beverages was so complete and so pervasive that the Commonwealth impliedly preempted the right of the School District to impose its tax upon distributors of malt and brewed beverages.
SALT Blawg
To read the Chamberlain SALT Blawg blogs, click on https://www.chamberlainlaw.com/salt-blawg.
News
News
- Five Attorneys elevated at First Virtual Shareholders MeetingMarch 2, 2021
- Two Philadelphia Attorneys elevated by Chamberlain HrdlickaMarch 2, 2021
- Quote by Peter Lowy in article on "Eighth Circuit Reverses Tax Court in Coffey, Again"Tax Notes, February 16, 2021
- Super Lawyers names Chamberlain Hrdlicka attorneys as 2021 Georgia Super Lawyers and Rising StarsFebruary 12, 2021
- Jennifer Karpchuk quoted in article on “Tax time: How to get your city of Philadelphia wage tax refund for 2020”The Philadelphia Inquirer and Lancaster Online, February 7, 2021
- Peter Lowy quoted in article on "IRS Lands Another Victory in Fuel Mixture Credit Case"Tax Notes, January 27, 2021
- Jennifer Karpchuck quoted in article on “State & Local Tax Cases To Watch In 2021"Law360, January 3, 2021
- Jennifer Karpchuk's article included in "The Best of Tax Notes 2020"Tax Notes, January 1, 2021
- Quote by Pete Lowy about Eighth Circuit reversing a Tax Court DecisionTax Notes, December 16, 2020
- Houstonia Magazine names Chamberlain Attorneys as 2021 Top LawyersHoustonia Magazine, November 30, 2020
- Katherine Noll, Joshua Sutin, and Jaime Vasquez named to 2020 Top Attorneys by San Antonio MagazineSan Antonio Magazine, November 20, 2020
- Stewart Weintraub recognized as Pennsylvania Trailblazer 2020The Legal Intelligencer, November 2020
- Virtual This Year! Chamberlain Hrdlicka Virtual Annual Tax and Business Planning Seminar is November 10-12, 2020November 10, 2020
- Article about Jennifer Karpchuk on “How I Made Partner: 'A Great Achievement Is Not a Ceiling.' Chamberlain Hrdlicka's Jennifer Karpchuk”Law.Com, November 5, 2020
- Larry Campagna receives 2020 Bruce I. Hochman AwardOctober 28, 2020
- Tax Notes quote by Pete Lowy on "Energy Companies Continue Battling IRS on Tax Credit Issues"October 26, 2020
- Interview with Jennifer Karpchuk on “Two Years After Wayfair: Its Effect on Sales Taxes and the Impact of COVID-19”CPA Conversations Podcast, October 12, 2020
- Jennifer Karpchuk quoted in "Synthes: Class of the Tax Titans"September 28, 2020
- Tax Notes, September 25, 2020
- Kevin Sweeney in The Legal Intelligencer for 2020 Lawyers on the Fast TrackSeptember 25, 2020
- Jaime Vasquez receives Texas Lawyer On the Rise Award for 2020September 18, 2020
- Larry Campagna receives Texas Lawyer Lifetime Achievement Award for 2020September 17, 2020
- Stewart Weintraub recognized as Lawyer of the Year for 2021 in Tax Litigation and Controversy by US News’ Best Lawyers in AmericaSeptember 8, 2020
- Jaime Vasquez recognized as Lawyer of the Year for 2021 in Tax Litigation and Controversy by US News’ Best Lawyers in AmericaSeptember 8, 2020
- Tax Notes Federal, September 7, 2020
- Juan Vasquez, Jr. interviewed about "Three Things to Know about the Extended Paycheck Protection Program"ABC Channel 13 News and Community Impact Newspaper, July 18, 2020
- Peter Lowy quoted in "Supreme Court Throws IRS a Disgorgement Deduction Knuckleball"Tax Notes, July 2, 2020
- Jennifer Karpchuk quoted in “Philly Budget Freezes Biz Tax Rate, Hikes Wage Tax”Law360, June 26, 2020
- Legal 500 Firm and Individual Rankings Improve at Chamberlain Hrdlicka for 2020June 18, 2020
- Chamberlain Shareholder Peter Lowy Appointed to Houston Volunteer Lawyers Board of DirectorsJune 8, 2020
- Kenneth Trujillo and Stewart Weintraub are named to the 2020 “Pennsylvania Super Lawyers” listMay 28, 2020
- Chamberlain Hrdlicka Appoints New National Leader of State and Local Tax PracticeMay 5, 2020
- Chamberlain Tax Planning Update - Tax Relief From The COVID-19 PandemicMarch 31, 2020
- "Could coronavirus make remote work the new norm at Philly law firms?”Philadelphia Business Journal, March 17, 2020
- Sebastian Chain, Justin VandenBout and Jaime Vasquez named 2020 Rising StarsMarch 10, 2020
- Law360, February 5, 2020
- Law360, February 4, 2020
- Law360, January 1, 2020
- Law360, December 20, 2019
- Texas Lawyer, November 11, 2019
- November 6, 2019
- October 30, 2019
- Main Line Today, October 10, 2019
- Law360, September 10, 2019
- August 7, 2019
- August 1, 2019
- The Legal Intelligencer
- Philadelphia Inquirer, June 3, 2019
- Law360, June 3, 2019
- May 10, 2019
- The Legal Intelligencer
- The Supreme Court last year allowed states to tax online retail sales. What kinds of sales, and how to tax them, remains a complicated question.National Journal, April 25, 2019
- April 17, 2019
- March 26, 2019
- Bloomberg Law, January 31, 2019
- Bloomberg Tax, October 24, 2018
- Bloomberg BNA, October 4, 2018
- Law360, October 4, 2018
- Bloomberg BNA, September 7, 2018
- Bloomberg BNA, September 4, 2018
- Law360, August 24, 2018
- Main Line Today, August 8, 2018
- Law360, July 17, 2018
- Karpchuk appointed Secretary of the Tax Section’s SALT Committee
- Stewart M. Weintraub Named 2017 AV Top-Rated Lawyer in Real Estate Law by Martindale-Hubbell and ALMChamberlain Hrdlicka state and local tax (SALT) practice chair recognized in special section in American Lawyer, Corporate Counsel and National Law Journal
- Chamberlain Hrdlicka Attorneys Ranked in Construction, Litigation – Construction, Eminent Domain & Condemnation, Employee Benefits (ERISA), Government Relations, Immigration, Tax, Litigation and Controversy - Tax, and Trust & Estates CategoriesAugust 2017
- Stewart M. Weintraub and Kenneth I. Trujillo recognized among top lawyers in Pennsylvania
- Attorney in the Philadelphia office focuses her practice on State and Local Taxation (SALT)
- Stewart M. Weintraub and Kenneth I. Trujillo recognized among top lawyers in Pennsylvania
- Chamberlain Hrdlicka state and local tax (SALT) practice chair was the overall chair of the annual ABA/IPT Advanced Tax Seminars
- Former Philadelphia deputy city solicitor brings thorough knowledge of high-dollar-value/complex tax cases
- Stewart M. Weintraub discussed new developments in Philadelphia and Pennsylvania tax with organization of certified public accountants
- Stewart M. Weintraub recognized among top lawyers in Pennsylvania
- State and local tax attorneys once again offer updates
- Chamberlain Hrdlicka lawyer Stewart M. Weintraub presented programs on state tax issues at American Bar Association Tax Section’s Fall 2015 Meeting
- Stewart M. Weintraub recognized by peers for excellence in tax law for twelfth straight year
- Chamberlain Hrdlicka again recognized nationally in The Legal 500 and Chambers & PartnersJune 2015
- Stewart M. Weintraub recognized among top lawyers in Pennsylvania
- Tax attorneys from Philadelphia law firm update valuable PA tax law resource
- Bloomberg BNA Tax Management Weekly State Tax Report, December 2014
- U.S. News & World Report recognizes Chamberlain Hrdlicka attorneys in practice areas of construction law, employee benefits, immigration law, tax litigation and controversy, and trusts and estates.
- Institute for Professionals in Taxation honors Chamberlain Hrdlicka attorney for years of leadership
- Chamberlain Hrdlicka tax attorney honored by ALM Media publication
- Philadelphia tax attorney Stewart M. Weintraub to chair ABA/IPT seminars
- Best Lawyers® recognizes Chamberlain Hrdlicka attorney for 10th consecutive year
- Chamberlain Hrdlicka attorney Stewart M. Weintraub presented two CLEs on nexus and its impact on state and local taxesJanuary 2014
Presentations
Seminars & Presentations
- November 20, 2020
- November 10, 2020
- March 16, 2020
- The Continuing Role of the Fifth Amendment Protections in Tax Enforcement36th National Institute on Criminal Tax Fraud & 9th Annual National Institute on Tax ControversyLas Vegas, NV, December 12, 2019
- Tax Regulatory Update, Process and Potential Questions Regarding ValidityDeloitte Tax Global Tax Planning ConferenceVillanova, PA, November 21, 2019
- Philadelphia, PA
- Cryptocurrency: Tax Reporting and Enforcement IssuesNassau County Bar Association - Dean’s HourMineola, NY, November 13, 2019
- November 12, 2019
- Wyndham San Antonio Riverwalk, November 6, 2019
- Norris Conference Center at City Centre, October 30, 2019
- October 23, 2019
- May 29, 2019
- May 21, 2019
- May 9, 2019
- Avoiding State Sales Tax Traps and Compliance Challenges, Navigating Audit IssuesMarch 21, 2019
- New Orleans, LA, March 12, 2019
- Philadelphia, PA, November 14, 2018
- Phoenix, AZ, October 25, 2018
- October 16, 2018
- Atlanta, GA, October 4, 2018
- July 24, 2018
- March 19, 2018
- Jennifer Weidler Karpchuk and Adam Koelsch talk state and local tax law at regional TEI seminar
- September 8, 2017
- 33rd Annual National Institute on Criminal Tax Fraud and 6th Annual National Institute on Tax ControversyLas Vegas
- Chamberlain Hrdlicka state and local tax (SALT) practice chair co-presents tax planning program
- Crash Course in Texas TaxesMay 25, 2016
- Crash Course in Texas TaxesJuniper Room, May 11, 2016
- Chamberlain Hrdlicka state and local tax lawyer to address issues common to income tax casesJanuary 29, 2016
- Chamberlain Hrdlicka state and local tax (SALT) practice chair is the overall chair of the ABA/IPT Advanced Tax Seminars
- State and local tax lawyer Jennifer Weidler Karpchuk to discuss hot Pennsylvania tax topics
- State and local tax lawyer Jennifer Weidler Karpchuk to discuss best practices in CLE
- Chamberlain Hrdlicka lawyer to present as part of webinar sponsored by the American Bar Association’s Section of Taxation
- Philadelphia tax attorney Stewart M. Weintraub to chair ABA/IPT seminarsThe Ritz-Carlton, New Orleans, LA, March 16, 2015
- Chamberlain Hrdlicka lawyer Stewart M. Weintraub to present program on local tax and business tax issues, October 18, 2014
- Chamberlain Hrdlicka attorney Stewart M. Weintraub presented two CLEs on nexus and its impact on state and local taxes, January 6, 2014
Publications
Publications
- Article by Jennifer Karpchuk on “Philadelphia's 2020 Wage Tax Refund Process: Employer, Employee Considerations”The Legal Intelligencer, March 2, 2021
- Article by Jennifer Karpchuk on “How Granting Cert in New Hampshire v. Massachusetts Could Impact Pennsylvania and Philadelphia”Bloomberg Tax, February 22, 2021
- Article by Jennifer Karpchuk and Alissa Gipson on “The (Problematic) Road to Taxing Digital Advertising”Tax Notes, February 22, 2021
- Article by Phil Karter and Stewart Weintraub on “Thinking of Changing Firms? Here Are Some Questions to Ask at the Interview”Legal Intelligencer, February 5, 2021
- Article by Jennifer Karpchuk and Katherine Noll on “2020: A Memorable Year in SALT”Tax Notes, December 21, 2020
- Article by Jennifer Karpchuk on "Economic Nexus Thresholds Set After Wayfair May Be Dropping"CPA Now, December 9, 2020
- Article by Jennifer Karpchuk on “SALT Trends in Taxing the Digital Economy”Journal of Multistate Taxation, November 2020
- Article by Jennifer Karpchuk on “How Can I Balance COVID-Related Family Pressures With My Work?”The Legal Intelligencer, October 8, 2020
- Article by Kevin Sweeney on "Preparing for the Inevitable Restaurant State Sales Tax Audit"QSR Magazine, September 25, 2020
- Article by Pete Lowy and Alissa Gipson on "Fantasy Sports Cos. Should Plan Tax Defense After IRS Memo"Law360, August 27, 2020
- Article by Ken Trujillo on “Pandemic Hangover Coming for Restaurants and Municipalities”Modern Restaurant Management, August 25, 2020
- Article by Jennifer Karpchuk on “How Pa. Cost-Of-Performance Decision May Affect Taxpayers”Law360, August 18, 2020
- Article by Pete Lowy and Alissa Gipson on "New IRS Regs May Quash Popular SALT Cap Workaround"Law360, August 12, 2020
- 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
- Article by Kevin Sweeney on “COVID-19-Related Government Budget Deficits May Spur Aggressive Payroll and Sales Tax Audits”Modern Restaurant Management, August 10, 2020
- Article by Jennifer Karpchuk on “Court Upholds Pennsylvania’s One-Way Road To Market-Based Sourcing”Tax Court State, August 10, 2020
- Article by Stewart Weintraub on “Philadelphia's Pandemic Budget: Drawing From Reserves and Tax Hikes”The Legal Intelligencer, August 5, 2020
- Article by Juan Vasquez, Jr., Jaime Vasquez, and Victor Viser on "Preparing for a Potential Audit of Your Client's Paycheck Protection Program Loan"Today’s CPA, July 2020
- Article by Jennifer Karpchuk on “Philly Special: An Interview With Revenue Commissioner Frank Breslin”Tax Notes State, July 27, 2020
- Article by Juan Vasquez, Jr., Jaime Vasquez, and Victor Viser on "IRS Undermines Congressional Intent for Payroll Protection Program Loans"Bloomberg Tax, July 23, 2020
- Article by Jennifer Karpchuk on “States Could Use Wayfair Laws to Fix Depleted Budgets”Law360, July 15, 2020
- Article by Juan Vasquez, Jr., Jaime Vasquez, and Victor Viser on "Who CARES About Tax Issues for Small Business: A Review of the Tax Forgiveness, Tax Deduction, and Other Tax Issues Associated with the CARES Act’s Paycheck Protection Program (“PPP”)"Texas Tax Lawyer, Spring 2020
- Article by Jennifer Karpchuk on “Pennsylvania and Philadelphia Tax Responses to COVID-19”CPA Now, June 10, 2020
- Article by Juan Vasquez, Jr., Jaime Vasquez, and Victor Viser on "Congress Adds ‘Flexibility’ to Loan Forgiveness and Corresponding Tax Consequences"Bloomberg Tax, June 5, 2020
- Article by Jennifer Karpchuk on “Philadelphia’s Tax Responses to the COVID-19 Pandemic”Legal Intelligencer, June 4, 2020
- Article by Jennifer Karpchuk on “Employers Beware: Pennsylvania Supreme Court Expands Reach of UC Tax”Tax Notes and Tax Analysts, May 11, 2020
- Article by Jennifer Karpchuk on “COVID-19: Pennsylvania and Philadelphia’s Actions to Aid Taxpayers,”State Tax Notes, April 27, 2020
- Article by Stewart Weintraub on "The COVID-19 Challenge and How It Is Affecting Businesses, Individuals"Legal Intelligencer, April 21, 2020
- Article by Jennifer Karpchuk on "Top 3 State Tax Implications of Gov. Wolf’s Proposed Budget"Legal Intelligencer, March 13, 2020
- Article by Jennifer Karpchuk on "Is Taxpayer’s Rare 14th Amendment Win a Sign of the Future?"Tax Notes, February 24, 2020
- Article by Jennifer Karpchuk on "Keystone State – 2019 SALT Year in Review"State Tax Notes, February 17, 2020
- Article by Jennifer Karpchuk on "Three SALT Issues for Pennsylvania Taxpayers to Watch in 2020"Legal Intelligencer, January 29, 2020
- Article by Jennifer Karpchuk on "2020: Top SALT Issues to Watch in Philadelphia"Tax Notes, January 1, 2020
- Article by Jennifer Karpchuk on "M&A Due Diligence Checklist Post-Wayfair"Bloomberg Tax, October 2019
- Article by Jennifer Karpchuk on “Top 4 Pa. Tax Changes of 2019 and What to Expect in 2020"Legal Intelligencer, October 17, 2019
- Article by Jennifer Karpchuk on "Pennsylvania Tax Assessments: Top 5 Issues to Look Out For in Assessments"Legal Intelligencer, June 6, 2019
- 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 Handbooked. 2013-2019
- ABA Property Tax Deskbook, Pennsylvania Chapter2011-2018
- PICPA's CPA Now, December 5, 2018
- Article by Jennifer Karpchuk on "Philadelphia's Beverage Tax: A Sweet Victory?"Tax Notes, November 12, 2018
- AICPA Practical Tax Strategies, April 2018
- Coindesk, April 2018