Heather Harlan is a senior business attorney at Robinson and McElwee with over twenty years of experience in the areas of tax, commercial, and administrative law.  Her practice includes representing clients in matters involving federal, state and local tax planning and litigation; general corporate and transactional work, including mergers and acquisitions; and administrative law.  Heather Harlan’s diverse experience, judgment, and tenacity are admired by her clients, colleagues, and peers.

With respect to her substantial tax experience, Ms. Harlan previously served as the Chief Administrative Law Judge for the West Virginia Office of Tax Appeals.  She has represented clients in appeals 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, 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 representing developers, landlords and tenants with negotiating complex commercial retail shopping center leases.

Prior to law school, Ms. Harlan obtained her CPA license and practiced accounting with Arnett Carbis Toothman LLP, where she conducted and managed audits and prepared related financial statements for manufacturing companies, financial institutions and health care facilities; prepared Medicare, Medicaid long-term care and behavioral health cost reports; and prepared both corporate and individual tax returns.

A native West Virginian, Ms. Harlan is a summa cum laude graduate of West Virginia Tech, then located in her hometown of Montgomery, West Virginia.  She earned her law degree in 2001 from West Virginia University’s College of Law, where she served on the West Virginia Law Review.