Jennifer Waryjas has extensive experience in the areas of 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 that have resulted in reasonable outcomes. She also has represented clients in 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 negotiating "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 dismissal of a multimillion dollar qui tam litigation.
Jennifer is a frequent speaker on unclaimed property with the Unclaimed Property Professionals Organization (UPPO) and is the 2023-2024 UPPO president. She is also the 2024 Institute for Professionals in Taxation (IPT) Income Tax Symposium chair and formerly the Annual Conference Income Tax chair.
Experiência
- January 1, 2017
IICLE State and Local Tax Handbook, 2017 Edition, Chapter 4 - Other Department of Revenue Taxes
- March 12, 2024
UPPO Annual Conference - Ethics - February 9, 2024
Deloitte Multistate Tax Symposium - Unclaimed Property - October 26, 2023
Chicago Tax Club Fall Seminar - How and Why Unclaimed Property Matters When Preparing your CA Franchise Tax Return - June 12, 2023
Credit Congress - Escheatment Bootcamp - March 15, 2023
UPPO Annual Conference - Ethics and DEI - March 13, 2023
UPPO Annual Conference - Legalese for Non-Lawyers - February 14, 2023
National Association of State Treasurers - Federal Impacts of Cryptocurrency on State Unclaimed Property Panel - February 8, 2023
Tax Institute, Crypto 101, the Federal and State Tax Considerations and AUP Regulatoin - September 28, 2022
Taxpayers Federation of Illinois -Cryptocurrencies and NFTs - August 22, 2022
Grant Thornton and Jones Day — Past, Present, and Future of Regulation — Cryptocurrency - June 8, 2022
NACM Annual Conference — Private Escheat & Anti-Limitations Application - March 29, 2022
UPPO Annual Conference — Evolving Developments in Virtual Currencies - January 20, 2022
CPA Society-State and Local Tax Conference — Crypto and AUP - March 29, 2021
UPPO Annual Conference, Data Privacy and Fraud - March 18, 2021
ABA/IPT Advanced Tax Seminar, Statutory Construction — The Foundation of a Persuasive Tax Argument - June 20,2020
Duff & Phelps Guest Speaker, Sales Tax Planning in Uncertain Times - October 23, 2019
Council on State Tax, 50th Annual Meeting; Sourcing of Transactions for Both Sales and Income Taxes - September 23-24, 2019
Institute for Professionals In Tax, Sales Tax Symposium, Managing Between Generations - September 17, 2019
Taxpayers' Federation of Illinois Annual Conference - Escheat Happens - March 26, 2019
Dealing with Data: Fraud and Cybersecurity Concerns, UPPO Annual Conference - June 28, 2018
State of the State, Illinois Update, Chicago Tax Club - April 17, 2018
Illinois Unclaimed Property Law Update - February 26, 2018
Technology and Record Retention, UPPO Annual Conference - October 18, 2017
Changes in the AUP Landscape, Chicago Bar Association - August 24, 2017
Protecting Disclosure in Unclaimed Property Audits: Privacy, Confidentiality, and Fair Play - Implications of Third-Party Disclosures
- University of Illinois (J.D. 2007); Illinois Wesleyan University (B.A. 2004)
- Illinois