Randy L. Varner

Member
Harrisburg, PA
100 Pine Street, PO Box 1166 | Harrisburg, PA 17108-1166
T 717.237.5464
F 717.260.1672

Randy L. Varner is a Member in the State and Local Tax Practice Group.  He has more than 14 years of experience in commercial litigation and state and local taxation.  His practice covers the depth and breadth of Pennsylvania taxes, including Corporate Net Income, Capital Stock/Foreign Franchise, Sales and Use, Personal Income, and Gross Receipts.  In addition, Mr. Varner devotes a substantial part of his practice to local taxes, particularly real estate tax assessment, business privilege, and mercantile taxes. 

 

Randy is co-author of the Pennsylvania Bar Institute book "Assessment Law and Procedure in Pennsylvania", the seminal treatise on Pennsylvania real estate assessment law for over 17 years.

 

He has assisted clients in resolving disputes at the audit level and has represented clients before the Pennsylvania Board of Appeals, the Board of Finance and Revenue, the Commonwealth Court of Pennsylvania and the Pennsylvania Supreme Court.  Mr. Varner also assisted with the preparation of an amicus curiae brief dealing with a state tax issue filed with the Supreme Court of the United States.

 

Highlights of his experience include:

  • Resolving corporate tax disputes including those involving apportionment, nexus, multiformity, and income classification issues
  • Successfully obtaining sales and use tax relief for clients on issues including those related to the manufacturing/research & development exemption, the mining exemption, and computer services
  • Representing individuals in Personal Income Tax matters involving classification of income, deferred compensation plans, and domicile issues
  • Helping clients obtain significant tax savings through property tax assessment reductions before county boards of assessment appeal and courts of common pleas
  • Assisting charitable institutions to secure tax exempt status

Randy is frequently requested to speak on tax-related topics.  His recent speaking engagements have included:

  • The Maryland CPA/Maryland State Bar Association Advanced Tax Institute "Pennsylvania Update" (Baltimore, Maryland)
  • The Ohio Manufacturers Council Annual Tax Conference "Pennsylvania Update" (Columbus, Ohio)
  • The Institute for Professionals in Taxation Annual Conference "Corporate Taxes-What's Your Issue?"  (San Antonio, Texas)
  • Vertex Exchange Conference "Multistate Apportionment" (Anaheim, California; Las Vegas, Nevada; Orlando, Florida)
  • Pennsylvania Bar Institute "Recent Developments in Assessment Law in Pennsylvania" (Philadelphia, Pittsburgh, and Mechanicsburg, Pennsylvania)
  • Pennsylvania Bar Institute "Real Estate Institute" (Philadelphia, Pennsylvania)
  • Assessors Association of Pennsylvania Regional Chapters "Developments in Assessment Law" (Gettysburg, Pleasant Gap, Telford, and Orwigsburg, Pennsylvania)

Memberships and Affiliations

  • The Dickinson School of Law of The Pennsylvania State University Advocacy Program Evaluator
  • The Dickinson School of Law of The Pennsylvania State University Appellate Moot Court Program Visiting Judge
  • Pennsylvania Bar Association
  • Dauphin County Bar Association
  • Friends of the State Museum of Pennsylvania Board of Directors
  • Boiling Springs Civic Association
  • Select Attorneys, 2014
  • Print
  • PDF

Related Practices / Industries

Education

  • The Pennsylvania State University, B.S., 1990
  • The Dickinson School of Law of The Pennsylvania State University, J.D., 1998, magna cum laude; Woolsack Honor Society; Gwilym A. Price Memorial Scholarship Recipient; West Publishing Law Student Award; Monroe E. Trout Law and Medicine Award

Bar Admissions

  • Pennsylvania, 1998

Court Admissions

  • U.S. District Court for the Middle District of Pennsylvania
  • U.S. Court of Appeals for the Third Circuit
  • U.S. Supreme Court