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.

Overview

DOR consists of the following:

Administrative Affairs Division
Child Support Enforcement Division
Commissioner's Office
Communications
Division of Local Services 
Financial Services Division
Legislative-External Affairs & Policy Division  

Office of Diversity and Equal Opportunity 

Office of Appeals
Office of the General Counsel

Office of the Taxpayer Advocate
Office of Tax Policy Analysis
Operations Division
Resolution
Tax Administration
Tax Division

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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

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.

Commissioner's Office 

Christopher C. Harding, Commissioner
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. 

Communications

Communications oversees media relations for the Department, covering issues for:

  • Tax administration
  • Child support enforcement
  • Local services.

Communications also:

  • Creates news releases
  • Writes speeches
  • Coordinates media events
  • Acts as a liaison with the Governor's Press Office.

The Communications Office seeks to connect and engage with the DOR's many stakeholders to find better ways to interact, while honestly sharing ideas and concerns.

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

Marcel Vernon, 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)

William McNamara, Deputy Commissioner

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

  • Rulings & Regulations Bureau
  • Office of Tax Policy Analysis
  • Office of Communications
  • Office of Legislative Affairs.

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

  • Legislative and Executive branches of state government
  • Taxpayers and tax practitioners
  • Media
  • 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 (ODEO) is responsible for enforcing the affirmative action policy.

This policy applies to all employment practices and employment programs sponsored by DOR. It prohibits discrimination in employment on the basis of:

  • Race
  • Color
  • Religious creed
  • National origin
  • Ancestry
  • Sex
  • Sexual orientation
  • Vietnam era veteran status
  • Age
  • Disability.

If you have a disability and requires publications or tax forms in an alternative format, please send your request to:

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

Office of Appeals

Leonard Spector, Director

The Office of Appeals handles tax issues by conducting hearings with taxpayers. These hearings are handled in an informal, consistent, and speedy manner.

Settlements focus on what is in the best interest of the state.

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. 

Office of Tax Policy Analysis

Kazim Ozyurt, Director

The Office of Tax Policy Analysis provides: 

  • Tax revenue forecasts
  • Statistics on the Massachusetts tax system 
  • Estimates the fiscal impact of tax law changes.

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.

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.

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