Jennifer C. Waryjas

Jennifer Waryjas has extensive experience in unclaimed property and state and local tax, including multistate tax analysis, audits, and litigation. She provides a multifaceted approach to complex sales and income tax issues. Jennifer has substantial knowledge in all aspects of voluntary disclosures and audits, having been previously employed in tax consulting, where she formulated calculations and oversaw remediations, and understands the numbers behind the legal issues at stake.

Having worked extensively with clients involved in audits with contract fee auditors and issue resolution with state administrators, Jennifer has successfully negotiated positive audit outcomes and client-friendly regulations. She has litigated a variety of tax matters with the city of Chicago and state of Illinois resulting in reasonable outcomes. She also has litigated False Claims Act cases, stemming from both tax and unclaimed property issues.

Jennifer's representations include clients in cryptocurrency, oil and gas, manufacturing, telecom, card companies, hospitality, telemedicine, medical and hospice care, and securities. Highlights of her experience include "no-change" unclaimed property audits with the states of Arkansas, Colorado, Delaware, Florida, and Massachusetts; a zero assessment audit with the Illinois Department of Revenue; and a multimillion dollar qui tam dismissal.

Jennifer is a frequent speaker with the Unclaimed Property Professionals Organization (UPPO) and is the 2024-2025 UPPO immediate past president. She is also the 2024 Institute for Professionals in Taxation (IPT) Income Tax Symposium chair and the 2026 Annual Conference Income Tax co-chair.