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DOR Notices: How and When to Respond (Conference on Pennsylvania Taxes)


CPE Credits



PICPA Member: $29 | Nonmember: $39

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Course No.

You will have up to 90 days after the date of purchase to complete the course and take the exam.


If you attended Conference on Pennsylvania Taxes on July 29, 30, or Aug 1, 2019 this course would be considered a duplicate and cannot be used towards your CPE requirement.


Click play to earn CPE!

Hear from Ryan Froman and Cheryl Upham on the following:

  • DOR appeal procedures
  • Handling audits
  • Administrative responsibilities for practitioners



Cheryl A. Upham, JD
Cozen O'Connor
Cheryl A. Upham 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. She is also involved with state and local tax aspects of mergers and acquisitions, as well as corporate restructurings. She has worked extensively on issues involving Pennsylvania state and location taxation of charitable organizations.

Cheryl is an active member of the Philadelphia Bar Association’s State and Local Tax Committee (SALT). She currently serves as the chair of the SALT Committee and previously acted as the Committee’s secretary. Cheryl also sits on the Association’s Tax Council. She has been an adjunct professor at Villanova University School of Law since 2004, teaching state and local taxation in the graduate tax program. She also 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 named a "2012 Lawyer on the Fast Track" by The Legal Intelligencer. Cheryl was selected as a Pennsylvania Rising Star Super Lawyer in the 2005, 2006, 2007, 2008, 2011 and 2012 editions of Pennsylvania Super Lawyers published by Thomson Reuters.

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. She has been admitted to the New Jersey and Pennsylvania Bar. She is affiliated with the Bar Associations of America, Pennsylvania, and Philadelphia, as well as the Pennsylvania Bar Institute.

November 2016

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