JACK L. HARPER is Senior Vice President of Tax Examinations in the Corporate Tax Department of Wachovia Corporation in Charlotte, North Carolina. 

Prior to joining Wachovia Corporation, Mr. Harper was responsible for PricewaterhouseCoopers LLP’s State Tax Controversy practice in North and South Carolina.  Mr. Harper also held the positions of Assistant Secretary for Tax Administration and Director of the Corporate, Excise & Insurance Tax Division of the North Carolina Department of Revenue.  As Assistant Secretary for Tax Administration, Mr. Harper had overall responsibility for development and implementation of administrative tax policy for the State of North Carolina.  In this role, Mr. Harper also assisted with the initiatives comparing North Carolina’s tax structure to other southeastern states, which led to the initial enactment of the William S. Lee Tax Credits.  He led the effort to re-write the Department’s voluntary disclosure and penalty waiver policies and participated in major protested and appealed tax cases.   He was a member of the Department’s Audit Policy Committee and also served as the State’s representative to the Multi-State Tax Commission.  As Director of the Corporate Excise & Insurance Tax Division, he formulated and administered corporate tax policy, issued technical advice directives, resolved audit issues at the informal conference level, and represented the Department at formal Administrative Tax Hearings and Tax Review Board proceedings.  He has prior public accounting experience with Ernst & Young in Raleigh.  Mr. Harper received his Juris Doctorate with honors from North Carolina Central University School of Law in Durham, North Carolina.  He received a Master of Science in Taxation from Colorado State University, Fort Collins, Colorado and his Bachelor of Science, in Accounting from the North Carolina Central University in Durham, North Carolina. 

Mr. Harper is a member of the North Carolina State Bar Association where he currently serves a 3-year term on the Tax Council.  He is a CPA and member of the American Institute of Certified Public Accountants. He also serves on the Advisory Board of the Hartman State and Local Tax Forum in Nashville, Tennessee.

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