About the Massachusetts Department of Revenue (DOR)

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.

Updated: May 7, 2024

Table of Contents

Commissioner's Office

Geoffrey E. Snyder, Commissioner
Kristin Lindquist, Chief of Staff

The Commissioner is responsible for enforcing Massachusetts:

  • Tax
  • Child support
  • Municipal finance laws.

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

Contact Us

Go to Contact DOR to connect with DOR through MassTaxConnect, by phone, or email. Child Support and Local Services contacts are also available. Check the status of your income tax refund or report tax identity theft.

Administrative Affairs Division

Richard Morrissey, Deputy Commissioner
Rachel J. Scannell, Associate Deputy Commissioner

The Administrative Affairs Division monitors the following DOR functions:

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

Marketing and Digital Services

Maryann Merigan, Director

Within the Administrative Affairs Division is Marketing and Digital Services — which oversees external communication with the general public through the DOR website and social media. Through DOR's Advisory Council, other forums and surveys, Marketing and Digital Services strive to continually connect and engage with DOR's many stakeholders — looking to find better ways to interact, while honestly sharing ideas and concerns. Marketing and Digital Services is also responsible for posting tax forms, notice revisions and internal communications through DORNET.

Additional Resources

Child Support Services Division (CSS)

Michele Cristello, Deputy Commissioner
Maureen Ford, Associate Deputy Commissioner

The mission of the Child Support Services Division (CSS) is to enhance the well-being of children by partnering with parents and caregivers to meet the financial needs of the family.

CSS'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 works with the Office of Tax Policy Analysis (OTPA) and monitors the following DOR functions:

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

Office of Tax Policy Analysis (OTPA)

Kazim Ozyurt, Director

The Office of Tax Policy Analysis (OTPA) provides tax revenue forecasts, statistics on the Massachusetts tax system, and estimates the fiscal impact of changes to tax laws and regulations.

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 7091
Boston, MA 02204-7095

Phone: (617) 626-3410

Office of the General Counsel

Michael Fatale, General Counsel
Marikae Toye, Associate General Counsel

The Office of the General Counsel advises the Commissioner and others within the department on all aspects of tax and administrative law. Responsibilities include assistance with implementation of legal policy, and case development through the ongoing management of the Litigation Bureau. The Office also oversees the operations of the Underground Storage Tank Program, the Administrative Law Unit, and the Criminal Investigations Bureau.

Office of the Taxpayer Advocate

Mireille Eastman, 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

Evan GarciaAssociate Deputy Commissioner of Operations

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.


Erin Doherty, 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

Sharen Brown, Sr. 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 and 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, Nonresident 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 

Norman Sewell, 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 

Aimee Acevedo, 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 

Michael Johnson, 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 and 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

Dan Conlin, 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.

Tax Policy Division

Rebecca Forter, Deputy Commissioner

The Tax Policy Division includes the Rulings and Regulations Bureau and the Office of Legislative and External Affairs. The Division provides tax guidance and other information about tax laws and DOR to the Department’s stakeholders, responding to inquiries from media outlets, legislators, taxpayers and tax practitioners. The Tax Policy Division works closely with the Offices of Tax Policy Analysis and Marketing and Digital Services to ensure that various groups within the Department are communicating effectively and consistently.   

Office of Legislative and External Affairs

Nathalie Dailida, Director

The Office of Legislative and External Affairs is responsible for coordinating and facilitating communications between DOR and legislative and executive officials and their staffs. In addition, Legislative and External Affairs reviews legal, legislative, and policy questions as they arise in the context of inquiries from internal and external sources.

Rulings and Regulation

Rebecca Forter, Bureau Chief
Rosann Hansen, Deputy Director

Jacob Blanton, 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.

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.

DOR Resources

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