Cheryl A. Upham

Vice Chair, Tax

Philadelphia

(215) 665-4193

(866) 248-5674

Recent News:

Cozen O’Connor Announces Changes to Firm Management 2022

Cozen O’Connor is pleased to announce the following changes in firm leadership positions for the 2022 year.

Cheryl concentrates her practice in the area of state and local tax law, including corporate and personal income, net worth/franchise, sales/use, property, payroll, and realty transfer taxes issues. Cheryl has extensive experience before various state and local courts and administrative appeal boards on both audit defense and refund issues, with particular experience dealing with personal income tax issues for high-net worth individuals including, domicile and residency issues and taxation of income from pass-through entities. She is also involved with state and local tax aspects of mergers and acquisitions, including realty transfer tax, bulk sales, and sales and use tax issues, as well as corporate restructurings. She works extensively on issues involving Pennsylvania state and location taxation of charitable organizations. 

Cheryl is an active member of the Philadelphia Bar Association’s Tax Section and State and Local Tax Committee (SALT). She is currently chair of the Tax Section and formerly served as both vice chair and secretary of the tax section, as well as both chair and secretary of the SALT Committee . Cheryl also currently sits on the Association’s board of governors. She served as an adjunct professor at Villanova University School of Law from 2004 through 2012, teaching state and local taxation in the graduate tax program. She also frequently teaches continuing legal education classes on various state and local taxation subjects. 

Cheryl is a co-editor of the PA Tax Recap, a joint email service of Cozen O'Connor and the Pennsylvania Legislative Service (PLS) that delivers updates in Pennsylvania tax law to subscribers, including substantive analysis of judicial decisions, actions by the General Assembly, and new regulations or other guidance from the Department of Revenue.

Cheryl was ranked by Chambers & Partners USA in 2020 and 2021. She was also named a "2012 Lawyer on the Fast Track" by The Legal Intelligencer. Cheryl has been recognized as a Super Lawyer by Pennsylvania Super Lawyers since 2015 and a Pennsylvania Rising Star Super Lawyer in the 2005, 2006, 2007, 2008, 2011, and 2012 editions.

Cheryl earned her undergraduate degree, cum laude, from Villanova University and her J.D. and Master of Laws in Taxation (LL.M.) from Villanova University School of Law. 

Experience

News

Cozen O’Connor Announces Changes to Firm Management 2022

March 23, 2022

Cozen O’Connor is pleased to announce the following changes in firm leadership positions for the 2022 year.

More Than 205 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch By The Best Lawyers In America

August 19, 2021

Best Lawyers selected 210 Cozen O’Connor lawyers from 23 of the firm’s nationwide offices for inclusion in the 2022 edition of The Best Lawyers in America.

47 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

May 28, 2021

Super Lawyers has selected 47 Cozen O'Connor attorneys to the 2021 Pennsylvania Super Lawyers and Rising Stars lists.

82 Cozen O’Connor Lawyers, 19 Practices Earn Top Recognition in Chambers USA 2021 Guide

May 26, 2021

Chambers USA, the leading annual guide to the top lawyers and law firms in the United States, has ranked 82 Cozen O’Connor lawyers as leaders in their respective fields in the guide’s 2021 edition; of those, 15 lawyers have been recognized nationally.

Fifty-Eight Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

June 05, 2020

Super Lawyers has selected 58 Cozen O'Connor attorneys to the 2020 Pennsylvania Super Lawyers and Rising Stars lists.

63 Cozen O’Connor Lawyers, 16 Practices Earn Top Recognition in Chambers USA 2020 Guide

May 14, 2020

Chambers USA, the leading annual guide to the top lawyers and law firms in the United States, has ranked 63 Cozen O’Connor lawyers as leaders in their respective fields in the guide’s 2020 edition.

64 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

May 21, 2019

Super Lawyers has selected 64 Cozen O'Connor attorneys to the 2019 Pennsylvania Super Lawyers and Rising Stars lists.

Fifty-four Cozen O’Connor Attorneys Named 2018 Pennsylvania Super Lawyers and Rising Stars

June 12, 2018

Super Lawyers has named 54 Cozen O'Connor attorneys to its 2018 Pennsylvania Super Lawyers and Rising Stars lists.

Publications

New Pennsylvania Personal Income Tax Withholding Requirements [Tax Alert]

February 05, 2018

Cheryl A. Upham and Heidi R. Schwartz discuss new Personal Income Tax withholding obligations on certain lessees of non-residential real property and non-employer payors of Pennsylvania source compensation and business income.

Failure to File Post-Trial Motions Waives Issues [Tax Alert]

July 23, 2015

The taxpayer filed a complaint in the nature of a request for declaratory judgment to void the tax sale. After a trial, the taxpayer filed a Statement of Matters Complained of on Appeal, but had not previously filed post-trial motions.

Group Homes Were Not Charitable [Tax Alert]

July 23, 2015

The court agreed with the trial court that the taxpayer had not established that it donated or rendered gratuitously a substantial portion of its services. The evidence was that the taxpayer received charitable contributions that varied around one percent of its annual expenditures, but the contributions, at least in substantial part, were a return from its parent of fees charged for management services

Amended Report is Not a Refund Claim [Tax Alert]

July 02, 2015

The court held that the regulation was a reasonable interpretation of the statute and under its plain terms, an amended report did not constitute a petition for refund in because the amended report lacked information that must be included with a complete refund claim.

Attorney’s Fees Collectable in Tax Sale [Tax Alert]

June 16, 2015

A panel of The Commonwealth Court of Pennsylvania held that attorney’s fees are collectable in a tax sale, notwithstanding that Act 2003-20, which authorized the collection of reasonable attorney’s fees, was retroactive to 1996.

Events & Seminars

Past Events

Startup Essentials Program

March 05, 2021 - Webinar

Pennsylvania State Tax Updates

November 18, 2020

The Way Forward After Wayfair

May 29, 2019 - Philadelphia, PA

Quill is No More: State Tax Nexus After Wayfair

July 24, 2018 - Philadelphia, PA

2018 Brindisi Tax Academy

June 22, 2018 - St. Davids, PA

2017 Brindisi Tax Academy

May 26, 2017 - St. Davids, PA

Practice Areas

Industry Sectors

Education

  • Villanova University School of Law, J.D., 1997
  • Villanova University School of Law, LL.M., 1999
  • Villanova University, B.A., cum laude, 1994

Awards & Honors

Selected to Chambers & Partners, 2020-2021
* This award is conferred by Chambers & Partners. A description of the selection methodology can be found here. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.

Selected to Pennsylvania Super Lawyers 2015-2021 
* This award is conferred by Super Lawyers. A description of the selection methodology can be found here. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.

Selected to Pennsylvania Super Lawyers "Rising Star" 2005-2012 
* This award is conferred by Super Lawyers. A description of the selection methodology can be found here. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.

Lawyers on The Fast Track, The Legal Intelligencer, 2012

  • New Jersey
  • Pennsylvania
  • American Bar Association
  • Pennsylvania Bar Association
  • Pennsylvania Bar Institute
  • Philadelphia Bar Association