Areas of Practice
- JD, West Virginia University, 2001
- BA, West Virginia Institute of Technology, 1994
- Leadership West Virginia, Class of 2006
- Chambers USA: America’s Leading Lawyers, West Virginia Tax, 2022 – present
- Best Lawyers in America, 2024
Bar & Court Admissions
- Supreme Court of the United States
- United States Tax Court
- United States Court of Appeals for the Fourth Circuit
- United States District Court for the Northern District of West Virginia
- United States District Court for the Southern District of West Virginia
- United States Bankruptcy Court for the Northern District of West Virginia
- United States Bankruptcy Court for the Southern District of West Virginia
- West Virginia Supreme Court of Appeals
- West Virginia State Bar
- Academy of Hospitality Industry Attorneys (AHIA)
Ms. Heather G. Harlan is a senior business attorney at Robinson and McElwee and a licensed CPA. Her practice focuses on commercial 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 and 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, and property tax. In conjunction with her commercial and administrative law practice, Ms. Harlan assists clients in the liquor, cannabis and lottery industries with buying and selling assets as well as with licensing and other regulatory matters. Ms. Harlan’s general and corporate transactional work includes negotiating the purchase, sale, financing and franchising of national hotel brands. She also has significant experience with negotiating and drafting commercial retail shopping center leases.
Ms. Harlan has represented clients in a variety of business and tax related matters before all levels of federal and state courts.
She previously served as the Chief Administrative Law Judge for the West Virginia Office of Tax Appeals and prior to entering law school, practiced accounting with 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 where she served on the West Virginia Law Review. She holds an undergraduate degree from West Virginia Institute of Technology and was honored as the Alumnus of the Year in 2010.
- Chambers USA: America’s Leading Lawyers, West Virginia, Tax, 2022 – present
- Best Lawyers in America, Closely Held Companies and Family Businesses Law, Tax Law, 2024