About the Massachusetts Department of Revenue (DOR)

The DOR's mission is to gain full compliance with the tax, child support, and municipal finance laws of the Commonwealth. DOR is committed to enforcing these laws in a fair-minded and respectful manner.

Table of Contents

Commissioner's Office

Christopher C. Harding, Commissioner
Philippe M. Mauldin, Chief of Staff 
Rachel J. Scannell, Deputy Chief of Staff

The Commissioner is responsible for enforcing Massachusetts:

  • Tax
  • Child support
  • Municipal finance laws.

The Commissioner works with the Secretary of Administration & Finance and members of the Legislature to promote and put into effect DOR's programs. 

Administrative Affairs Division

Kristin Lindquist, Deputy Commissioner

The Administrative Affairs Division monitors the following DOR functions:

  • Employee training and development
  • Facilities management
  • Finance
  • Human resources
  • Labor relations 
  • Ethics-employee responsibility 
  • Risk management 

Child Support Enforcement Division (CSE)

Michele Cristello, Deputy Commissioner
Maureen Ford, Associate Deputy Commissioner

The mission of the Child Support Enforcement Division (CSE) is to make a difference in the lives of children.

CSE does this by enforcing the financial responsibilities of parenthood.

CSE's core functions are to:

  • Establish paternity
  • Establish, enforce, and modify child support and health insurance orders.

Division of Local Services (DLS)

Sean Cronin, Senior Deputy Commissioner

The Division of Local Services (DLS) supports local officials in your community to achieve sound fiscal management through guidance, training and oversight.

DLS is responsible for:

  • Ensuring the fairness and equity of local property taxation
  • The accuracy and quality of local accounting and treasury management
  • Interpreting state laws that affect local governance
  • Distributing local aid and maintaining a comprehensive databank on local finances.

DLS meets these responsibilities through:

  • Community advising
  • Seminars and publishing
  • Online services
  • Research
  • Software development and support
  • Community specific management reviews and audits.

Financial Services Division

Tim Rooney, Deputy Commissioner and Chief Financial Officer

The Financial Services Division monitors the following DOR functions:

  • Revenue accounting
  • Budget
  • Finance and reporting
  • Procurement
  • Payroll-data warehouse

Legislative-External Affairs & Policy Division (LEAP)

Paul Casey, Deputy Commissioner
Nathalie Dailida, Legislative and External Affairs Director

Naysa Woomer, Communications Specialist

The Legislative-External Affairs & Policy Division (LEAP) brings together the following groups within DOR:

  • Office of Tax Policy Analysis
  • Office of External and Legislative Affairs
  • Office of Marketing and Digital Services.

These groups interact with the Department’s various stakeholders which include:

  • Legislative and Executive branches of state government
  • Taxpayers and tax practitioners
  • Media
  • Social media
  • Web services
  • Organizations representing individuals
  • Businesses
  • Non-profit organizations

LEAP's goal is to communicate with its stakeholders and speak with one voice. 

Office of Diversity and Equal Opportunity (ODEO)

Allan Motenko, Director

The Office of Diversity and Equal Opportunity is responsible for ensuring the Department of Revenue meets its mission and operates without regard to:

  • Race 
  • Color
  • Creed
  • Religion
  • National origin
  • Ethnicity 
  • Gender
  • Gender identity or expression
  • Age
  • Sexual orientation 
  • Veteran status
  • Disability

Individuals requesting reasonable accommodation or with questions about diversity at DOR should contact:

Department of Revenue
Office of Diversity and Equal Opportunity
P.O. Box 9557
Boston, MA 02114-9557

Phone: 617-626-3410

Office of the General Counsel

Kevin Brown, General Counsel
Michael Fatale, Deputy General Counsel

The Office of the General Counsel advises the Commissioner and others within the DOR on all aspects of tax and administrative law. The Office also oversees the operations of the Underground Storage Tank Program, and the Criminal Investigations Bureau.

Office of the Taxpayer Advocate

Dana Ackerman, Taxpayer Advocate

The Taxpayer Advocate's role is to identify and put forward solutions for the difficulties which taxpayers encounter. The Advocate:

  • Makes sure that all taxpayers are aware of and afforded their rights with DOR
  • Recommends administrative and legislative changes.

The Advocate also works with DOR's Problem Resolution Office to achieve its mission. 

Operations Division

Charlene Hannaford, Deputy Commissioner

The Operations Division provides assistance to Massachusetts taxpayers and practitioners.

Operations is also responsible for increasing taxpayer compliance with existing tax law by locating those who don't file their taxes.

Resolution

Debra Rokosz, Deputy Commissioner

The Resolution Division works with taxpayers and the other tax divisions to address issues that could not be resolved in the Tax or Operations Division.

This includes:

  • Making decisions on abatement claims
  • Resolving disputes
  • Working with taxpayers on problem cases 
  • Representing the Commonwealth in matters before the:
    • Appellate Tax Board
    • Superior and bankruptcy courts.

Rulings and Regulation

Rebecca Forter, Bureau Chief
Rosann Hansen, Deputy Director

The Rulings and Regulations Bureau is responsible for producing DOR's public legal documents including regulations, technical information releases, directives and letter rulings.

Tax Administration

William Graham, Deputy Commissioner

The Tax Administration branch of DOR is responsible for end-to-end management of the tax administration process.

Tax Administration consists of:

  • Tax
  • Operations
  • Resolution Divisions.

Tax Division

Stephen Moffatt, Deputy Commissioner

The Tax Division is responsible for promoting voluntary tax compliance, within the Commonwealth of Massachusetts and Nationwide.

This is achieved by identifying, educating and auditing noncompliant taxpayers.

The staff in the Tax Division examines the following business and individual tax returns:

  • Corporate
  • Income
  • Meals
  • Room Occupancy
  • Sales & Use
  • Special Fuels

The Tax Division has several bureaus with operations throughout Massachusetts as well as across the nation in our Multistate office locations.

The Tax Division is organized by the following Bureaus/Units:

Income Tax Bureau

Patrick Shirley, Chief

The Income Tax Bureau performs numerous tax functions across various work areas. These functions include, but are not limited to; the enforcement, compliance, auditing, registration, and filing, of Income tax, Non-resident Composite Returns, Schedule C Filers, Partnership, Trust or Fiduciary taxes. Some of the various units cover Refund Fraud/ID Theft, Income Audit Projects, and Desk Examination.  In addition, the Income Bureau Contact Center provides customer assistance to taxpayers via multi-channel communication; including phone, email, correspondence, and secure eMessaging through the DOR MassTaxConnect (MTC) Portal.
 

Business Income Bureau 

Sharen Brown, Chief

The Business Income Tax Bureau (BITB) consists of specific tax units performing functions covering, but not limited to, the enforcement, compliance, auditing, registration, and filing of Corporate Excise, Combined, Partnership, Estate, Inheritance, Insurance, Financial Institution, Urban Redevelopment, and Unrelated Business Income taxes. The BITB also reviews and makes determinations on Classification requests relative to Manufacturing, Research and Development, and Security Corp. status, in addition to auditing and verifying Film, Brownfields and Medical Device Credit applications. The units performing these functions include; Corporate Field Audit, Pass-Through Entity, Estate and Inheritance, Voluntary Disclosure, and the Credit Unit.  In addition, the BITB Contact Center provides customer assistance to taxpayers via multi-channel communication, including; phone, email, correspondence, and secure eMessaging through the DOR MTC Portal.
 

Trustee Tax Bureau 

Dale Morrow, Chief

The Trustee Tax Bureau is responsible for all Trustee tax functions. Some of these functions include, but are not limited to; the auditing, enforcement, MTC registration, filing and collecting of the following taxes:  Sales and Use, Meals, Room Occupancy (including short-term rentals,) Withholding, Performer Withholding, Motor Vehicle and Boat Sales. Other functions include, but are not limited to; Sales tax Exempt Certification, Sales tax Resale Certification, Convention Center Fees, Direct Payment Permits and Out of State Contractors. In addition, the Trustee Tax Bureau Contact Center provides customer assistance to taxpayers via multi-channel communication, including; phone, email, correspondence, and secure eMessaging through the DOR MTC Portal.
 

Miscellaneous Excise Unit 

Evan Garcia, Director

The Miscellaneous Excise Unit consists of International Fuel Tax Agreement (IFTA) Field Group, the Miscellaneous Excise Field Group, and the Tobacco Excise Group.  These groups are responsible for the enforcement and/or auditing of the following taxes and excises:  Alcoholic Beverages, Cigarettes and Tobacco, IFTA, Care and Custody, Abandoned Bottle Deposit, Oil Spill Fee, Special Fuels, Jet Fuels and Gasoline, and Deeds Excise. In addition, the Miscellaneous Excise Unit assists Cannabis sellers with registration and filing of returns.
 

Multistate Bureau 

Joel Brodsky, Chief

The Multistate Audit Bureau conducts audits of large corporations doing business in Massachusetts and those with headquarters located outside of Massachusetts. Multistate conducts principally Corporate Excise and Sales/Use audits and has office locations in New York and Chicago, in addition to numerous teleworker locations throughout the continental United States. Multistate locations serve as satellite DOR offices that taxpayers may contact by phone for information or assistance with tax issues. Taxpayers may visit the Chicago or New York offices, if the need arises.
 

Federal/State Exchange Office

Kevin McCarthy, Director

The Federal/State Exchange Office serves as a liaison to the Internal Revenue Service, state tax agencies and other external partners.  Direct responsibility for receipt and transfer of information received via agreements with the IRS and state tax agencies that are utilized to assist taxpayers to achieve tax compliance.

The office is responsible for implementing and adhering to existing exchange agreements while also exploring new exchanges and strategic utilization of information/data as an asset via processing, data mining and other means. The office also establishes procedures for requesting, tracking, disseminating and destruction of information received from external entities, in addition to evaluating or implementing safeguard procedures as required by federal and state entities.

Underground Storage Tank Program (UST)

Gordon Bullard, Director

The Massachusetts Underground Storage Tank Program (UST) was established to administer the Massachusetts Underground Storage Tank Petroleum Product Cleanup Fund (Fund). The Fund was created in 1991 pursuant to Massachusetts General Law Chapter 21J.

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