Jennifer Karpchuk

Jennifer Karpchuk represents companies and individuals in state and local tax litigation, controversy, compliance and planning, helping clients challenge assessments, reduce exposure and capture available tax opportunities. Based in Philadelphia, she co-chairs Holland & Knight's State and Local Tax Team and handles matters involving corporate income, franchise, gross receipts, personal income, sales and use, business privilege and real estate taxes.

When disputes arise, Jennifer guides clients from audit through the highest levels of appeal. She challenges audit determinations and assessments, seeks refunds from state and local governments and handles administrative appeals, litigating unresolved disputes in state and local courts through post-trial appeals at all appellate levels.

Among other issues, Jennifer challenges taxing authorities' determinations of apportionment, sourcing, Public Law 86-272 protection, nexus-creating activities, the imposition of sales tax on evolving digital goods and services, and valuation and uniformity issues related to property tax assessments. Jennifer also helps clients seek refunds and reduce interest and penalties on past-due taxes through state and local amnesty, voluntary disclosure programs and administrative appeals.

On the planning side, she helps clients determine nexus and potential nexus for sales and use, income and gross receipts tax purposes and develop strategies to minimize exposure. She advises on the tax implications of pending and past transactions and helps clients mitigate tax burdens while maximizing available opportunities and credits.

Jennifer writes a quarterly article for Tax Notes State and contributes frequently to The Legal Intelligencer, Law360 and Bloomberg Tax. She is co-author of The Legal Intelligencer's Pennsylvania Tax Handbook and the Pennsylvania chapter of the American Bar Association's Property Tax Deskbook. Before joining the Firm, she chaired the state and local tax practice of a tax-focused Philadelphia law firm. That combination of litigation experience, planning insight and thought leadership helps clients resolve current disputes while managing future state and local tax exposure.