COMPTROLLER OF MARYLAND

[photo, Goldstein Treasury Building, Annapolis, Maryland]

Brooke E. Lierman, Esq., Comptroller of Maryland
Erica Roach, Chief Deputy Comptroller (410) 260-7310
Gayon M. Sampson, Chief of Staff (410) 260-7801
Renee Nacrelli, Principal Counsel (410) 767-1561

brooke@marylandtaxes.gov

www.marylandcomptroller.gov

Goldstein Treasury Building, Annapolis, Maryland, July 2014. Photo by Diane F. Evartt.

Individual Taxpayers: www.marylandcomptroller.gov/individuals/tax-services.html
Business Taxpayers: www.marylandcomptroller.gov/businesses/tax-services.html
Tax Professionals: https://services.marylandcomptroller.gov/taxes/en/information-for-tax-professionals?id=kb_article_view&sysparm_article=KB0010097


Agencies	Budget	Historical Evolution


Organizational Chart	Organizational Structure	Origin & Functions	Reports

Electronic filing program: https://interactive.marylandtaxes.gov/Individuals/iFile_ChooseForm/default.asp
Refund status: https://interactive.marylandtaxes.gov/INDIV/refundstatus/home.aspx
Unclaimed property: www.marylandcomptroller.gov/unclaimed-property.html

ORGANIZATIONAL STRUCTURE

COMPTROLLER OF MARYLAND

(E00A0101, formerly 24.01.01)
FY2026 appropriation: $7,229,116; authorized positions: 37
Brooke E. Lierman, Esq., Comptroller of Maryland (elected by voters to 4-year term), 2026
(410) 260-7801
e-mail: brooke@marylandtaxes.gov
web: www.marylandcomptroller.gov/about/comptroller.html

Senior Executive Assistant

scheduling@marylandtaxes.gov

CHIEF OF STAFF

Gayon M. Sampson, Chief of Staff (410) 260-7801; e-mail: gsampson@marylandtaxes.gov
Emily E. Hollis, Deputy Chief of Staff (410) 260-7561; e-mail: ehollis@marylandtaxes.gov

Executive Assistant to Chief of Staff

lwald@marylandtaxes.gov

Special Assistant

hshatuck@marylandtaxes.gov

ADMINISTRATION & FINANCE DIVISION

(E00A0102, formerly 24.01.01.02)
FY2026 appropriation: $4,689,251; authorized positions: 36
Alexandra K. Reynolds, Director (410) 801-9645
e-mail: areynolds@marylandtaxes.gov

ACCOUNTING & PROCUREMENT
Nick R. Olson, Deputy Director & Chief Procurement Officer (410) 260-7124
e-mail:

nolson@marylandtaxes.gov

CAPITAL PROJECTS SECTION
Debra A. Fisher, Administrator (410) 260-7851; e-mail:

dfisher@marylandtaxes.gov

CENTRAL SERVICES SECTION
Robert B. Rosati, Manager (410) 260-7900; e-mail: rrosati@marylandtaxes.gov

DEBT ADMINISTRATION SECTION
Rehena L. (Re) Rentuma, Debt Administrator (410) 260-7909; e-mail: rrentuma@marylandtaxes.gov

EQUITY & TRANSFORMATION

Kai E. Boggess-de Bruin, Ph.D., Chief Equity & Transformation Officer (410) 260-7398; e-mail: kboggess-debruin@marylandtaxes.gov
Daniel C. Rohn, Deputy Chief of Innovation & Governance (410) 260-6347; e-mail: drohn@marylandtaxes.gov
Gultineh Kebede, COMStat Director (410) 260-7031; e-mail: gkebede@marylandtaxes.gov

EQUAL EMPLOYMENT OPPORTUNITY
Chanel Gulipardo-Thompson, EEO Programs Director (410) 260-7315
e-mail:

cgulipardo-thompson@marylandtaxes.gov

www.marylandtaxes.gov/divisions/ofp.php

OFFICE OF INFORMATION TECHNOLOGY STRATEGY & SERVICES

Robert W. O'Connor, Chief Information Officer (410) 260-7634; e-mail: roconnor@marylandtaxes.gov
Christopher Houseknecht, Chief Information Security Officer (410) 260-7018; e-mail: chouseknecht@marylandtaxes.gov

COMPASS
Jeane Olson, Director (410) 260-6228
e-mail:

jolson@marylandtaxes.gov

OFFICE OF RISK MANAGEMENT
Vacancy, Director (410) 260-7768
e-mail:

INTERNAL REVENUE SERVICE COMPLIANCE
Andrea M. Greer, Manager (410) 260-7378; e-mail:

agreer@marylandtaxes.gov

RISK MANAGEMENT & INTERNAL AUDITS
Buthany Nuon, Associate Director (410) 260-6267; e-mail: bnuon@marylandtaxes.gov

AUDIT MANAGEMENT
Lyn J. Jacqueline, Audit Manager; e-mail:

ljacqueline@marylandtaxes.gov

OFFICE OF STATE FINANCIAL INNOVATION
Christopher Kratzen, Director (410) 260-7821; e-mail: ckratzen@marylandtaxes.gov
web: www.marylandcomptroller.gov/state-agencies/osfi.html

INFORMATION TECHNOLOGY DIVISION

(E00A10, formerly 24.01.10)
FY2026 appropriation: $50,739,875; authorized positions: 69
John U. Hiter, Director (410) 260-7634; e-mail: jhiter@marylandtaxes.gov
Carol S. Lavix, Deputy Director, ADC, Tax Applications & Division Administration (410) 260-6172; e-mail: clavix@marylandtaxes.gov
Kyle Doyle, Chief Service Delivery Officer (410) 260-7531; e-mail: kdoyle@marylandtaxes.gov
William O'Leary, Chief Technology Officer (410) 260-6252; e-mail: woleary@marylandtaxes.gov
web: www.marylandtaxes.gov/divisions/itd.php

ANNAPOLIS DATA CENTER

Assistant Director

cpacheco@marylandtaxes.gov

AUDIT/POLICY/PROCEDURE
Laurie Edwards, Assistant Director (410) 260-7250
e-mail: ledwards@marylandtaxes.gov

ASSET MANAGEMENT
Gwendolyn L. Coleman, Assistant Director (410) 260-7861
e-mail: gcoleman2@marylandtaxes.gov

DESKTOP & SERVICE DESK SUPPORT
Timothy Zuella, Assistant Director (410) 260-6612
e-mail: tzuella@marylandtaxes.gov

IT PROCUREMENT
Julianne M. Brown, Assistant Director (410) 260-7861
e-mail: jbrown@marylandtaxes.gov

KNOWLEDGE MANAGEMENT
Maureen O'Prey, Assistant Director (410) 260-7308
e-mail: moprey@marylandtaxes.gov

MAINFRAME APPLICATION DEVELOPMENT
Martin K. O'Callaghan, Assistant Director (410) 260-7290
e-mail: mocallaghan@marylandtaxes.gov

MAINFRAME APPLICATION SECURITY
Mark R. Shenton, Assistant Director (410) 260-7822
e-mail: mshenton@marylandtaxes.gov

MAINFRAME SYSTEM TECHNICAL SERVICES
Timothy Zuella, Assistant Director (410) 260-6612
e-mail: tzuella@marylandtaxes.gov

NETWORK ENGINEERING & OPERATIONS
Benjamin H. Schaffle, Assistant Director (667) 262-2419
e-mail: bschaffle@marylandtaxes.gov

WEB APPLICATION DEVELOPMENT
Tod L. London, Assistant Director (410) 260-7693
e-mail: tlondon@marylandtaxes.gov

OFFICE OF LAW & OVERSIGHT

(E00A0602)
FY2026 appropriation: $5,359,629; authorized positions: 44
Rachel E. Sessa, Deputy Comptroller for Law & Oversight (410) 260-7486
e-mail: rsessa@marylandtaxes.gov

COUNSEL
Renee Nacrelli, Principal Counsel (410) 767-1561; e-mail:

rnacrelli@marylandtaxes.gov

HEARINGS & APPEALS DIVISION
Andrew J. (Jay) Maschas, Director (410) 767-4124
e-mail:

amaschas@marylandtaxes.gov

https://services.marylandcomptroller.gov/taxes?sys_kb_id=7f0507761b97d290168d6424604bcbae&id=kb_article_view&sysparm_rank=2&sysparm_tsqueryId=6d2348d91b28ea106cba8593604bcb4f

HEARINGS & APPEALS
R. Mark Peery, Manager (410) 767-1575; e-mail:

rpeery@marylandtaxes.gov

Assistant Manager

jelavia@marylandtaxes.gov

Assistant Manager

ssimon@marylandtaxes.gov

LEGAL DIVISION
Debora A. Gorman, Director (410) 260-7451
e-mail: dgorman@marylandtaxes.gov

Krista A. Sermon, Deputy Director (410) 260-7319
e-mail: ksermon@marylandtaxes.gov

CENTRAL PAYROLL BUREAU

(E00A0901, formerly 24.01.09)
FY2026 appropriation: $4,784,510; authorized positions: 43.20
Dhiren V. Shah, Director (410) 260-7406
e-mail: cpb@marylandtaxes.gov
e-mail: dshah@marylandtaxes.gov
web: www.marylandcomptroller.gov/about/central-payroll-bureau.html

BUSINESS CONTINUITY & INTERNAL CONTROLS
Rosina M. Romain, Deputy Director (410) 260-7219
e-mail:

rromain@marylandtaxes.gov

ACCOUNTING & REPORTING
Anna Niwa, Manager (410) 260-7403; e-mail:

aniwa@marylandtaxes.gov

INFORMATION TECHNOLOGY
Daryl P. Barham, Manager (410) 260-7356; e-mail: dbarham@marylandtaxes.gov

PAYROLL OPERATIONS
Elizabeth R. (Liz) Boston, Manager (410) 260-7404; e-mail: eboston@marylandtaxes.gov

UNCLAIMED PROPERTY DIVISION

Director

mseegopaul@marylandtaxes.gov

unclaim@marylandtaxes.gov

www.marylandcomptroller.gov/unclaimed-property.html

Ronald M. Carr, Assistant Director (410) 767-9659
e-mail: rcarr@marylandtaxes.gov

FISCAL ACCOUNTING ADMINISTRATION

Manager

sgillyard@marylandtaxes.gov

FIELD ENFORCEMENT BUREAU

(E00A0601)
FY2026 appropriation: $7,317,413; authorized positions: 46
C. (Van) Howeth, Director (410) 260-7469; e-mail: choweth@marylandtaxes.gov
Patrick A. Dunkes, Motor Fuel Regulatory Manager (410) 260-6247; e-mail: pdunkes@marylandtaxes.gov
John E. Matzerath, Agent In Charge (410) 260-6365; e-mail: jmatzerath@marylandtaxes.gov
Kevin E. Burley, Inspector in Charge (667) 401-6133; e-mail: kburley@marylandtaxes.gov
Ketan D. Vithlani, Motor Fuel Laboratory Manager (410) 799-7777; e-mail: kvithlani@marylandtaxes.gov
web: www.marylandcomptroller.gov/about/field-enforcement-bureau.html

STATE LICENSE BUREAU

Manager

slb@marylandtaxes.gov

OFFICE OF POLICY, PUBLIC WORKS & INVESTMENT

Ben J. Seigel, Deputy Comptroller for Policy, Public Works & Investment (667) 408-0781
e-mail: bseigel@marylandtaxes.gov

BOARD OF PUBLIC WORKS
Michele K. Lambert, Director (410) 260-7212; e-mail:

mlambert@marylandtaxes.gov

Liaison

tbrennan@marylandtaxes.gov

www.marylandcomptroller.gov/boards/public-works.html

CLIMATE RESILIENCE
Kim D. Pezza, Director (410) 260-7595
e-mail: kpezza@marylandtaxes.gov

POLICY RESEARCH
Danielle P. DiPietro, Director (410) 260-7244
e-mail: ddipietro@marylandtaxes.gov

SMALL BUSINESS, POLICY & COMMUNITY DEVELOPMENT
Jinal Contractor, Director (443) 300-6966
e-mail: jcontractor@marylandtaxes.gov

OFFICE OF PUBLIC ENGAGEMENT & COMMUNICATIONS

Adam Abadir, Deputy Comptroller for Public Engagement & Communications (410) 260-7305
e-mail: aabadir@marylandtaxes.gov

OFFICE OF COMMUNICATIONS
Renesha Alphonso, Strategic Communications Director (410) 260-7312; e-mail:

ralphonso@marylandtaxes.gov

Media Relations Director

www.marylandcomptroller.gov/about/newsroom.html

OFFICE OF STATE PUBLIC ENGAGEMENT
Andi Overton, Ed.D., Director (443) 758-8467
e-mail: aoverton@marylandtaxes.gov

OFFICE OF REVENUE OPERATIONS & ACCOUNTING

Erica Roach, Chief Deputy Comptroller (410) 260-7310
e-mail: eroach@marylandtaxes.gov

Edward F. Wykowski III, Assistant Chief Deputy Comptroller (410) 260-7310
e-mail: ewykowski@marylandtaxes.gov

Executive Assistant

djohnson2@marylandtaxes.gov

Goldstein Treasury Building, Annapolis, Maryland, July 2014. Photo by Diane F. Evartt.

BOARD OF REVENUE ESTIMATES

Ex officio: Brooke E. Lierman, Esq., Comptroller of Maryland; Dereck E. Davis, State Treasurer; Yaakov (Jake) Weissmann, Acting Secretary of Budget & Management.

Executive Secretary: Robert J. Rehrmann, Director, Bureau of Revenue Estimates (410) 260-7450
e-mail: bre@marylandtaxes.gov

BUREAU OF REVENUE ESTIMATES

Director

rrehrmann@marylandtaxes.gov

www.marylandtaxes.gov/divisions/bre.php

CONSENSUS REVENUE MONITORING & FORECASTING GROUP

Chair:

Designated by participating State agencies:
Laura H. Atas; J. Ryan Bishop; Sharon Collins; Mary DeStefano; David Farks; Victoria L. Gruber; William Hankins; Jonathan D. Martin; Natalia Medynets; Marc L. Nicole; John Patermaster; Andrew Pierce; David C. Romans; Andrew M. Scahufele; Robert Scheerer; Thresa M. Tuszynski; Benjamin Uy.

COMPLIANCE DIVISION

(E00A0501, formerly 24.01.05)
FY2026 appropriation: $38,729,99; authorized positions: 298.80
Vacancy, Director (410) 767-1557
e-mail: compliance@marylandtaxes.gov
web: www.marylandcomptroller.gov/about/compliance.html

BUSINESS TAX AUDITS & BUSINESS TAX COLLECTIONS

Deputy Director

bmiller@marylandtaxes.gov

BUSINESS TAX AUDITS

Chief Auditor

tbowman@marylandtaxes.gov

ALCOHOL & TOBACCO TAX, CORPORATE INCOME TAX, DIGITAL ADVERTISING GROSS REVENUES (DAGRT), MOTOR FUEL/MOTOR CARRIER (IFTA) TAX AUDITS, BOXING & WRESTLING, & BUSINESS NEXUS PROGRAMS
Vacancy, Assistant Chief Auditor (410) 767-; e-mail:

SALES/USE TAX, ADMISSIONS & AMUSEMENT TAX, CANNABIS, TRANSPORTATION NETWORK, WITHHOLDING TAX, BAY RESTORATION FEE, UNCLAIMED PROPERTY, PUBLIC DEBT, NON-PROFIT GAMING, 911 FEE, & TIRE FEE AUDITS; SALES TAX & ADMISSIONS & AMUSEMENT TAX REFUNDS
Terri L. Nelson, Assistant Chief Auditor (410) 767-1523; e-mail: tnelson@marylandtaxes.gov

BUSINESS TAX COLLECTIONS
Paula Y. Evans, Manager (410) 767-6224; e-mail: pevans@marylandtaxes.gov
Charles A. Weinreich, Assistant Manager (410) 767-1603; e-mail: cweinreich@marylandtaxes.gov
Wendell L. Oatneal, Assistant Manager (410) 767-1312; e-mail: woatneal@marylandtaxes.gov

LEGAL SERVICES
Kimberly B. Stephens, Esq., Attorney (410) 767-1577; e-mail:

kstephens@marylandtaxes.gov

COMPLIANCE PROGRAMS & PERSONAL INCOME TAX COLLECTIONS
Angel L. Gamble, Deputy Director (410) 767-4882
e-mail: agamble@marylandtaxes.gov

COMPLIANCE PROGRAMS

Manager

lli@marylandtaxes.gov

Assistant Manager

mparks2@marylandtaxes.gov

Assistant Manager

sspriggs@marylandtaxes.gov

PERSONAL INCOME TAX COLLECTIONS
Cynthia R. Low, Manager (410) 260-7757; e-mail: clow@marylandtaxes.gov
Andrea L. Seals, Assistant Manager (667) 401-1867; e-mail: aseals@marylandtaxes.gov
Erick C. Sellman, Assistant Manager (410) 250-7325; e-mail: esellman@marylandtaxes.gov

tax fraud/non-compliance: e-mail: cdcprograms@marylandtaxes.gov

FRAUD DETECTION & BUSINESS INTELLIGENCE DIVISION

Brandy P. Richmond, Director (410) 260-4054
e-mail: brichmond@marylandtaxes.gov

GENERAL ACCOUNTING DIVISION

(E00A0201, formerly 24.01.02)
FY2026 appropriation: $8,580,160; authorized positions: 51
Luther Dolcar, Director (410) 260-7914
e-mail: gad@marylandtaxes.gov
web: www.marylandcomptroller.gov/about/general-accounting-division.html

FINANCIAL REPORTING & OPERATIONS
Denitsa N. Meyers, Deputy Director (410) 260-7887
e-mail:

dmeyers@marylandtaxes.gov

ACCOUNTING SYSTEMS & OPERATIONS
Denitsa N. Myers, Senior Manager (410) 260-7887; e-mail:

dmyers@marylandtaxes.gov

ACCOUNTS PAYABLE ACCOUNTING
Sheena Asseviero, Supervisor (410) 260-7459; e-mail: sasseviero@marylandtaxes.gov

FINANCIAL REPORTING
Corinne Mongang, Supervisor (410) 260-7358; e-mail: cwilliams@marylandtaxes.gov

SYSTEMS CONTROL & OPERATIONS
Marcus Heimann, Manager (410) 260-7366; e-mail: mheimann@marylandtaxes.gov

PAYMENT PROCESSING, VENDOR SERVICES, & OFFICE SYSTEMS & DEVELOPMENT
Monica R. Wheatley, Deputy Director (410) 260-7520
e-mail: mwheatley@marylandtaxes.gov

ACCOUNTS PAYABLE (AP) & ADMINISTRATION
Heather M. Anderson, Manager (410) 260-7347; e-mail:

handerson@marylandtaxes.gov

CORPORATE PURCHASING CARD (CPC), VENDOR SERVICES & TAX REPORTING
Vacancy, Manager (410) 260-
e-mail:

OFFICE SYSTEMS & DEVELOPMENT
Michael L. Cash, Manager (410) 260-7397; e-mail: mcash@marylandtaxes.gov

PAYMENT PROCESSING
Heather M. Anderson, Manager (410) 260-7347; e-mail: handerson@marylandtaxes.gov

REVENUE ADMINISTRATION DIVISION

(E00A0401, formerly 24.01.04)
FY2026 appropriation: $37,222,461; authorized positions: 241.60
Gina R. Wiklund, Director (410) 767-1526; e-mail: gwiklund@marylandtaxes.gov
Andres S. Aviles, Deputy Director (410) 260-7020; email: aaviles@marylandtaxes.gov
Yulia Poberesky, Deputy Director (410) 260-7775; email: ypoberesky@marylandtaxes.gov
Vacancy, Deputy Director (410) 260-; e-mail:
Vacancy, Deputy Director (410) 260-; e-mail:
web: www.marylandcomptroller.gov/about/comptroller.html

FORMS, TAX COURT, ADMINISTRATION, & SPECIAL FUNCTIONS
Harold Scamilla, Program Manager (667) 262-0484; e-mail:

hescamilla@marylandtaxes.gov

PROJECT MANAGEMENT OFFICE
Marisabel Santana, Program Manager (410) 260-7799; e-mail: msantana@marylandtaxes.gov

QUESTIONABLE RETURN DETECTION TEAM AUDIT
Sharon D. Stafford, Program Manager (410) 260-7507; e-mail: sstafford@marylandtaxes.gov

QUESTIONABLE RETURN DETECTION TEAM SUSPENSE
Bradley E. Roth, Program Manager (410) 260-7447; e-mail: broth@marylandtaxes.gov

REVENUE ACCOUNTING
Pharita Akbhavasut, Program Manager (410) 260-7501; e-mail: pakbhavasut@marylandtaxes.gov

Program Manager

colare@marylandtaxes.gov

ESTATE TAX
Amanda J. Abel, Program Manager (410) 260-7091
e-mail: aabel@marylandtaxes.gov

PAYMENT PROCESSING
Kelly Ramsey, Program Manager (410) 260-7141
e-mail: kramsey@marylandtaxes.gov

PROCESSING CONTROL
Patricia Clinton, Program Manager (410) 260-6136
e-mail: pclinton@marylandtaxes.gov

RETURNS PROCESSING
Lavoris R. Lipscomb, Program Manager (410) 260-7673
e-mail: llipscomb@marylandtaxes.gov

TAXPAYER ACCOUNTING
Cynthia M. Orr, Program Manager (667) 262-2766
e-mail: corr@marylandtaxes.gov

TAXPAYER SERVICES DIVISION

(E00A0403)
FY2026 appropriation: $22,298,963; authorized positions: 140.50
Ana M. Garay, Director (410) 260-7621; e-mail: agaray@marylandtaxes.gov
Rosanna M. Cline, Deputy Director, Branch Operations (667) 401-3114; e-mail: rcline@marylandtaxes.gov
Trinidad D. Paiz, Deputy Director, Taxpayer Contact Centers, (667) 262-0496; e-mail: tpaiz@marylandtaxes.gov
Hazeezat Akinyode, Deputy Director, Training, (667) 260-7143; e-mail: hakinyode@marylandtaxes.gov
web: https://services.marylandcomptroller.gov/taxes/en?id=taxpayer_landing

tax forms: e-mail: taxforms@marylandtaxes.gov
tax help: e-mail: taxhelp@marylandtaxes.gov

BRANCH OPERATIONS
web: www.marylandcomptroller.gov/about/locations.html

[photo, Anne Arundel County Branch Operations, 60 West St., Annapolis, Maryland]

Branch Manager

jkesner@marylandtaxes.gov

ANNE ARUNDEL COUNTY
Christopher W. Rasmussen, Branch Manager (410) 260-7060; fax: (410) 974-3248; e-mail: crasmussen@marylandtaxes.gov
60 West St., Suite 102, Annapolis, MD 21404 - 1509

60 West St., Annapolis, Maryland, May 2014. Photo by Diane F. Evartt.

Branch Manager

BALTIMORE COUNTY
Marteen O. Majinnasola, Branch Manager (667) 290-3668; fax: (410) 974-3248; e-mail: mmajinnasola@marylandtaxes.gov
3104 Lord Baltimore Drive, Suite 100, Windsor Mill, MD 21244 - 5801

CHARLES COUNTY
Ramona P. Bowen, Branch Manager (301) 645-7818; fax: (301) 974-3248; e-mail: rbowen@marylandtaxes.gov
1036 St. Nicholas Drive, Suite 202, Waldorf, MD 20603 - 7025

[photo, Courthouse, 100 West Patrick St., Frederick, Maryland]

FREDERICK COUNTY
Tamika Y. Felder, Branch Manager (667) 262-2765; fax: (301) 974-3248; e-mail: tfelder@marylandtaxes.gov
Courthouse, Room 2603
100 West Patrick St., Frederick, MD 21701 - 5646

Courthouse, 100 West Patrick St., Frederick, Maryland, August 2006. Photo by Diane F. Evartt.

Branch Manager

rjohnson1@marylandtaxes.gov

MONTGOMERY COUNTY
Rene' D. Smith, Branch Manager (301) 942-5400; fax: (410) 974-3248; e-mail: rsmith@marylandtaxes.gov
Westfield Wheaton South Building, Suite 408
11002 Veirs Mill Road, Wheaton, MD 20902 - 9998

Branch Manager

mmcintyre@marylandtaxes.gov

WASHINGTON COUNTY
Karen E. Grote, Branch Manager (301) 791-7108; fax: (410) 974-3248; e-mail: kgrote@marylandtaxes.gov
Crystal Building, Suite 201
1850 Dual Highway, Hagerstown, MD 21740 - 6686

WICOMICO COUNTY
Ryan T. Bass, Branch Manager (667) 262-2687; fax: (410) 974-3248; e-mail: rbass@marylandtaxes.gov
Sea Gull Square, Suite 182
1306 South Salisbury Blvd., Salisbury, MD 21801 - 6846

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