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

Geoff Snyder, Deputy Commissioner
Kristin Lindquist, Associate Deputy Commissioner, Administrative Affairs & Chief Risk Officer

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

Geoff Snyder, Acting 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)

Nathalie Dailida, Press Contact

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

  • Rulings & Regulations Bureau
  • 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 Disability and Equal Opportunity (ODEO)

Allan Motenko, Director

The Office of Disability 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 Disability 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.


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.

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.

It achieves this by identifying, educating, and auditing noncompliant taxpayers.

The Tax Division exams the following business and individual tax returns:

  • Sales & use
  • Meals
  • Room occupancy
  • Special fuels

The Tax Division has several bureaus with operations throughout Massachusetts as well as across the nation.

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.