Heather G. Harlan

Ms. Heather G. Harlan is a senior attorney at Robinson and McElwee and a licensed CPA. Her practice focuses on business and administrative law.  Her practice includes significant representation for clients in matters involving federal, state and local tax planning and litigation, general and corporate transactional work, small business planning and estate planning.

With respect to her substantial tax experience, Ms. Harlan has represented clients before the Internal Revenue Service, the West Virginia Office of Tax Appeals, various circuit courts throughout West Virginia and the West Virginia Supreme Court of Appeals in cases involving sales and use tax, personal and corporate income tax, trust fund tax, severance tax, provider tax and property tax assessments.

In other business related matters, Ms. Harlan has represented clients in matters before the United States District Court for the Northern District of West Virginia, United States Bankruptcy Court for the Southern District of West Virginia, Fourth Circuit Court of Appeals, United States Tax Court and the United States Supreme Court. Ms. Harlan’s general and corporate transactional work includes the negotiating the purchase, sale and financing of hotels.  She also has significant experience with the negotiation and drafting of commercial leases, including solar leases.

In conjunction with her practice in the hospitality industry, Ms. Harlan assists clients in obtaining alcoholic beverage licenses or permits from the WVABC (West Virginia Alcohol Beverage Control Administration) where the liquor, beer or wine permit or alcoholic beverage license is being sought by the client either at the retail, wholesale, or manufacturing/importing level.

Ms. Harlan served as the Chief Administrative Law Judge for the West Virginia Office of Tax Appeals and was previously an accountant for Arnett Carbis Toothman LLP where she handled financial institution and health care facility audits, and prepared both individual and corporate tax returns, as well as cost reports for the related facilities.

Ms. Harlan is a graduate of West Virginia University’s College of Law and she holds an undergraduate degree from West Virginia Institute of Technology, where she was honored as the Alumnus of the Year in 2010.