Kevin Brown, Acting Commissioner
Philippe M. Mauldin, Chief of Staff
Rachel J. Scannell, Deputy Chief of Staff
The Commissioner is responsible for enforcing Massachusetts:
- 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
- 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
- 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
- Finance and reporting
- 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
- Social media
- Web services
- Organizations representing individuals
- 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:
- National origin
- Gender identity or expression
- Sexual orientation
- Veteran status
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
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.
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.
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.
- 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.
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:
- Resolution Divisions.
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:
- 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.
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.
- Tax forms and instructions
- Mailing addresses for Massachusetts tax forms
- Estimated tax payment vouchers
- Learn about extensions for filing and paying Massachusetts income tax
- Important information for the tax filing season
- Tax guides
- Legal library
- Amend your tax return or request an abatement of tax
- Personal income tax
- Business taxes
- Criminal Investigations Bureau
- Tax bills, collections, audits and appeals
- Office of the Taxpayer Advocate
- Tax professionals
- Tax software developers