Paul R. Morcom
Represents clients in state and local tax litigation. Advises on reducing tax liabilities and obtaining overpayment refunds.
See full profileState and Local Tax
State and local tax issues can affect your operations and bottom line. We help businesses and organizations manage audits, appeals, refund claims, and multistate tax issues. Our attorneys provide value-added services to our clients that go right to the bottom line.
Our focus
State and local tax problems can begin with an audit, an unexpected assessment, or an overlooked exemption. The right response often depends on acting early, before the issue becomes a formal dispute. We help clients understand their position and determine whether to work with the auditor or pursue relief through the appeals process.
We have handled all Pennsylvania state taxes, including sales/use, corporate net income, franchise, gross receipts, gross premiums, personal income, and PURTA. Our SALT attorneys have handled more than 1,000 Pennsylvania state tax appeals and represent clients before the Board of Appeals, the Board of Finance and Revenue, the Commonwealth Court, and the Pennsylvania Supreme Court.
Tax controversies are only one part of the practice. We help companies improve their compliance processes and identify refund opportunities. We also advise on multistate tax questions when operations extend beyond Pennsylvania.
Local tax matters require a different perspective. Our attorneys have represented clients in 63 of Pennsylvania’s 67 counties and authored the leading treatise on Pennsylvania real estate tax law. We handle property assessment appeals and disputes involving other local business taxes, such as business privilege, mercantile, and amusement.
Sometimes the most effective solution lies outside an appeal. We work with businesses and trade associations on legislative strategies. We also seek rulings or administrative guidance when those tools provide a better path. For nonprofit organizations, we advise on obtaining and defending tax-exempt status.
We advise a broad range of organizations on state and local tax matters, including:
- Manufacturers and distributors
- Financial institutions
- Healthcare organizations and nonprofit entities
- Energy and utility companies
- Retailers and automotive dealerships
- Real estate owners and developers
- Trade associations and industry groups
- Transportation company: Successfully argued before the Pennsylvania Supreme Court to overturn longstanding sales and use tax precedent, securing a tax exemption for facilities used by common carriers.
- Manufacturers and multistate businesses: Helped companies reduce state tax liability by excluding the value and income of qualifying foreign and domestic subsidiaries from Pennsylvania corporate taxes.
- Businesses across industries: Successfully challenged tax assessments involving corporate tax apportionment, business income classifications, manufacturing exemptions, and sales and use tax issues.
- Commercial property owners: Assisted hundreds of commercial and industrial property owners in reducing real estate tax liabilities through interim and annual assessment appeals.
- Transportation and logistics companies: Established favorable corporate nexus standards and successfully resolved International Fuel Tax Agreement (IFTA) audit appeals for trucking companies.
- Energy companies: Advised businesses entering green and alternative energy markets on Pennsylvania tax compliance, including gross receipts tax matters.
- Manufacturers, retailers, and other businesses: Helped clients recover substantial state tax refunds by identifying overpayments and pursuing administrative refund claims.
- Trade associations and businesses: Helped secure legislative amendments, favorable letter rulings, regulations, bulletins, and agency guidance affecting refund rights, nexus standards, documentation requirements, and industry tax exemptions.
- Healthcare organizations, colleges, economic development organizations, and other nonprofit entities: Obtained sales tax exemption rulings and defended real estate tax exemptions through administrative proceedings and court appeals.
- Businesses managing unclaimed property: Successfully challenged abandoned and unclaimed property assessments, improved compliance processes, and assisted in legislative changes protecting taxpayer rights.
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Related news and insights
See recent news and insights related to this area, with more context on the developments shaping it.
Lancaster County countywide reassessment update
Lancaster County mailed out its 2027 Final Property Reassessment Notices (“Notices”) on June 15, 2026. Accordingly, because this is technically an interim assessment, you would have 40-days from the June 15, 2026 mailing date to file an interim assessment appeal, which would be July 25, 2026. See 53 Pa.C.S. § 8848(c)(1). However, since July 25, […]
PBI Assessment Law in Pennsylvania 2026 CLE
Tax attorneys Adam Koelsch and Paul Morcom presented at the Pennsylvania Bar Institute (PBI) CLE, Assessment Law in Pennsylvania 2026, on May 15, 2026. Adam presented “Exemption Law Update,” which explored the intricacies of assessment law exemptions in Pennsylvania, with an emphasis on exploring recent court decisions. Paul, along with a panel of industry leaders, […]
Tax attorney Tyler Moser joins McNees’ Corporate & Tax Group in Frederick
FREDERICK, Md. (April 27, 2026) — McNees Wallace & Nurick today announced that attorney Tyler Moser has joined the firm’s Corporate & Tax Group in Frederick, where he will advise businesses and individuals on transactional tax and corporate matters. Moser’s practice is focused on a broad range of U.S. federal corporate, partnership, and individual tax […]
Key Pennsylvania tax changes businesses and individuals should understand for 2026
Reprinted with permission from the March 26, 2026, edition of The Legal Intelligencer© 2026 ALM Media Properties, LLC. Further duplication without permission is prohibited. All rights reserved. Several significant tax changes taking effect in 2026 will affect Pennsylvania businesses and individuals. For businesses, 2026 brings continued reductions in the corporate net income tax (CNIT) rate, […]