DOR Advisory Council

The Council is a cornerstone of DOR's 360 initiative—working together with taxpayers and representatives on a continual basis.


The DOR Advisory Council is representative of a broad spectrum of the agency’s stakeholders including:

  • Seniors
  • Low ­income taxpayers
  • Tax professionals
  • Leaders of industry and business groups

Advisory Council members work together with DOR on important initiatives and help DOR address the needs of Massachusetts taxpayers. 

Commissioner Harding will meet with Council members throughout the year and looks forward to continuing to benefit from their indispensable feedback.

Meet the Advisory Council

Luz A. Arėvalo is a Senior Attorney at the Employment Law Unit of Greater Boston Legal Services and manages the Low Income Taxpayer Clinic where she represents individual taxpayers, largely made up of immigrant families, before the IRS, the Massachusetts Department of Revenue and the U.S. Tax Court. Luz also mentors volunteer attorneys and law interns for community organizations.

Susan Arkuszewski is an Enrolled Agent and a Master Tax Advisor with H&R Block, the world’s largest tax services provider. Sue has 33 years of experience as a tax professional and is a Certified Master Instructor.

Lutof Awdeh is a principal at the public accounting firm RSM US LLP. With over 20 years of experience in state and local tax (SALT) matters including Massachusetts, he advises clients on multi-state tax planning, tax audit defense and appeals, and tax due diligence. He serves on AICPA’s SALT Technical Resource Panel and previously served on the Boston Bar Association’s SALT Committee.

Rosemary Crowley is an attorney with Doherty, Wallace, Pillsbury & Murphy, PC located in Springfield, Massachusetts. Her practice focuses on state and local tax consulting and municipal law. She has represented clients in tax controversies in numerous administrative and judicial forums.

Mark Gallagher is Executive Vice President of the Massachusetts High Tech Council, a cross-sector association of technology, professional services, and higher education executives, that advocates for public policies and programs that create and maintain a healthy, competitive business climate.

Elizabeth Hailer is Executive Director of The Commonwealth Institute, a non-profit organization founded to help women entrepreneurs and CEOs build successful and sustainable businesses and, more recently, representing senior corporate women building businesses within larger corporations.

Randy Kaufman is Payroll Tax Compliance Analyst for Paychex, Inc., a leading payroll provider serving more than 600,000 businesses, including 36,000 Massachusetts employers. Paychex is a member of the National Payroll Reporting Consortium, which represents over 1.4 million employers.

Christopher Kealey is Deputy Director for the Massachusetts Business Roundtable, a non-partisan, member-driven, public policy organization of CEOs and leading executives from some of the state’s largest employers working to strengthen the Commonwealth’s long-term economic vitality.

David P. Klein is Director of the Carlisle Council on Aging and an active member of the Massachusetts Association of Councils on Aging (MCOA) and Senior Center Directors. He is a former Certified Financial Planner and serves as Co-Chair of the MCOA Property Tax Relief Task Force.

Mason Klinck represents the Massachusetts Society of Enrolled Agents. He has worked as an agent for the IRS and as a partnership auditor for the California Franchise Tax Board. He now manages a VITA site, volunteers for Low Income Tax Clinics and has his own tax practice in representation and consulting.

Bob Luz is President and CEO of the Massachusetts Restaurant Association, with 1,800 members representing over 5,500 restaurant and food and beverage locations from across the state. The mission of the MRA is to help promote and protect the best interests of the industry.

Brad MacDougall is Vice President for Government Affairs at Associated Industries of Massachusetts, the state’s largest employer association representing every business industry with a mission to improve the business climate and create economic opportunity in the Commonwealth.

Eileen McAnneny is President of Massachusetts Taxpayers Foundation, an organization that is widely recognized as the state's premier public policy organization dealing with state and local fiscal, tax and economic policies.

Jennafer Mesigian is a Director in PricewaterhouseCooper's Global Enterprise Tax Solutions group in Stamford, Connecticut. Jenna focuses on multistate audits and resolutions for larger corporations. She is also an adjunct faculty member at Pace Law School on the subject of state and local taxation.

Mollie Miller is the State Tax Director responsible for managing all aspects of state taxation for Fresenius Medical Care North America, the country’s largest integrated provider of kidney care. Mollie serves on the boards of the Council on State Taxation and the New England State & Local Tax Forum.

Brad Papalardo is Director of Government Affairs and Trust Services for the Massachusetts Bankers Association, a banking trade group representing commercial, savings and co-operative banks in addition to savings and loans across Massachusetts.

Amy Pitter is President & CEO of Massachusetts Society of Certified Public Accountants, a membership organization made up of professionals in public accounting, industry and business, government and education.

Mike Porter is Counsel with Hemenway & Barnes LLP. Mike advises clients on state income and sales and use tax matters, while assisting clients at the Massachusetts Appellate Tax Board and through all levels of the administrative appeal process. Mike also provides clients with tax opinions, ruling requests and general state tax advice.

William Rennie is Vice President, Retailers Association of Massachusetts, where he is responsible for advocating for legislative and regulatory matters that impact the organization’s 3,800 members from the retail, restaurant and service sectors.

Randolph Rogers is a partner at the CPA firm Samet & Company, P. C. Randy’s areas of practice include advising business and individual clients in accounting, tax and general financial matters. Randy holds a Master’s of Science in Accounting from the University of Massachusetts – Amherst and has over 30 years’ experience in Public Accounting.

Leanne Scott is State & Local Tax Director at John Hancock Financial Services handling planning, compliance, audits, and other matters for the group’s multi-state legal entities. She worked in public accounting for fifteen years. She serves on the Boston Bar Association’s Tax Section Steering Committee and has co-chaired the Tax Section and State and Local Tax Committee.

Michael Tetrault is an officer in Wolf & Co., P.C.’s Commercial Tax group, providing consulting, compliance and tax planning services to his clients. Mike has over twenty years of experience as a CPA and has served as a member of the Mass Society of CPA’s State and Local Tax Committee.

Michael Young is Co-founder and CEO of ConnectPay LLC, where his mission is to service small businesses to become confident, compliant and connected. Michael currently sits on the Board of Directors for IPPA, the payroll industry’s largest independent association, servicing more than 150,000 U.S. companies.


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