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Jennifer C. Waryjas

Jennifer C. Waryjas


Jennifer is an associate in the firm's State Tax Group in the Chicago office. Her practice focuses on tax litigation in the City of Chicago and Illinois, as well as a specialty in abandoned and unclaimed property audit defense. She has litigated a variety of sales tax matters with the City of Chicago that resulted in reasonable settlements. She has advised clients in income tax residency matters and local sales tax application, as well as litigated property tax exemption issues.

Jennifer has substantial experience in unclaimed property, representing clients undergoing pre-emptive exposure quantifications and defending clients under audit. She was previously employed at tax consulting firms, which developed an understanding of the calculations behind the legal issues at stake. She has worked extensively with clients involved in audits with contract fee auditors and brings her understanding of their practices and methodology. Her representations include clients in the oil & gas industry, manufacturing, telecom, card companies, and securities. She celebrated the success of negotiating "No-Change" zero assessment audit with the State of Delaware for unclaimed property, a zero assessment audit with the Illinois Department of Revenue, and a recent dismissal of multi-million dollar qui tam litigation.

Employment History

  • 2012 - Reed Smith LLP
  • 2009 - Ryan, LLC
  • 2009 - True Partners Consulting, LLC
  • 2007 - UHY Advisors

Honors & Awards

  • 2017 UPPO Shining Star Award Recipient

Professional Affiliations

  • Chicago Bar Association, State and Local Tax Committee
  • Chicago Tax Club
  • Taxpayers Federation of Illinois
  • Illinois Chamber of Commerce – Tax Institute
  • Unclaimed Property Professionals Organization
  • Junior League of Chicago