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DIRECTORY OF STATE TAX ADMINISTRATORS

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DIRECTORY OF STATE TAX ADMINISTRATORS Powered By Docstoc
					        DIRECTORY OF

             STATE TAX

     ADMINISTRATORS




FEDERATION OF TAX ADMINISTRATORS
    444 North Capitol Street, N.W., Suite 348
            Washington, DC 20001
           Telephone: (202) 624-8441



                 MARCH 2006
            FEDERATION OF TAX ADMINISTRATORS
                   BOARD OF TRUSTEES

                                     Officers

Pam Hendrickson, Chair                                                   President
       Utah State Tax Commission

Cynthia Bridges, Secretary                                  First Vice President
        Louisiana Department of Revenue

Jerry Johnson, Vice-Chairman                                             Secretary
         Oklahoma Tax Commission

Mary Jane Egr Edson, Commissioner                     Immediate Past President
        Nebraska Department of Revenue

                              Members of the Board

Patrick Carter, Director, Delaware Division of Revenue
Loren Chumley, Commissioner, Tennessee Department of Revenue
Andrew Eristoff, Commissioner, New York Department of Taxation & Finance
Gregory Fajt, Secretary of Revenue, Pennsylvania Department of Revenue
Jan Goodwin, Secretary, New Mexico Taxation & Revenue Department
Brian Hamer, Director, Illinois Department of Revenue
*Billy Hamilton, Deputy Comptroller, Texas Comptroller of Public Accounts
Cindi Holmstrom, Director, Washington State Department of Revenue
Kurt Kawafuchi, Director, Hawaii Department of Taxation
Alan LeBovidge, Commissioner, Massachusetts Department of Revenue
Mark Treesh, Commissioner, Kentucky Department of Revenue
*Gary R. Viken, Secretary, South Dakota Dept. of Revenue & Regulation
Joan Wagnon, Secretary, Kansas Department of Revenue
James A. Zingale, Executive Director, Florida Department of Revenue


Harley T. Duncan, Executive Director, Federation of Tax Administrators

*Past Presidents of the Federation
                            FOREWORD


        The Federation of Tax Administrators is dedicated to improv-
ing the standards and techniques of tax administration. It is a member
agency representing the tax and revenue agencies of each state, the
District of Columbia, and New York City.

        This Directory is intended to foster the free exchange of
information and communication among member tax administrators. It
is also designed to meet the needs of the business and tax practitioner
community as well as other private and public officials by providing a
consolidated reference and identification of the key tax administrators
in each jurisdiction.

       The assistance of tax administrators from each jurisdiction in
updating the information for this edition is greatly appreciated.

         Additional copies of this directory may be obtained from:

               Federation of Tax Administrators
               444 North Capitol Street, N.W., Suite 348
               Washington, DC 20001
               Telephone: (202) 624-8441


                                      Harley T. Duncan
                                      Executive Director

Price:

Members:
   $25.00 each + $3 postage/handling per order
Nonmembers:
   $30.00 each, 1 to 9 copies + $3 postage/handling per order
   $25.00 each, 10 or more copies + $3 postage/handling per order
                                    TABLE OF CONTENTS


STATE                                            PAGE                STATE                                             PAGE
Alabama .................................................... 1       Montana ................................................. 37
Alaska ........................................................ 2    Nebraska................................................. 38
Arizona ...................................................... 4     Nevada .................................................... 39
Arkansas.................................................... 6       New Hampshire ..................................... 40
California .................................................. 7      New Jersey.............................................. 41
Colorado .................................................. 10       New Mexico ............................................ 42
Connecticut ............................................. 11         New York State....................................... 43
Delaware .................................................. 13       New York City........................................ 45
District of Columbia............................... 14               North Carolina....................................... 47
Florida ..................................................... 15     North Dakota ......................................... 49
Georgia .................................................... 16      Ohio......................................................... 50
Hawaii...................................................... 18      Oklahoma ............................................... 53
Idaho ........................................................ 19    Oregon .................................................... 55
Illinois ...................................................... 20   Pennsylvania .......................................... 56
Indiana..................................................... 22      Rhode Island .......................................... 57
Iowa.......................................................... 23    South Carolina ....................................... 58
Kansas...................................................... 24      South Dakota.......................................... 59
Kentucky ................................................. 25        Tennessee ................................................ 60
Louisiana ................................................. 26       Texas ....................................................... 62
Maine ....................................................... 28     Utah......................................................... 63
Maryland................................................. 29         Vermont .................................................. 65
Massachusetts ......................................... 31           Virginia................................................... 66
Michigan.................................................. 32        Washington............................................. 67
Minnesota ................................................ 34        West Virginia.......................................... 69
Mississippi ............................................... 35       Wisconsin................................................ 70
Missouri................................................... 36       Wyoming................................................. 71




OTHER
Internal Revenue Service .................................................................................................. 73
Multistate Tax Commission .............................................................................................. 74
National Tax Association................................................................................................... 74
Federation Of Tax Administrators .................................................................................. 75
                                                                                Page 1


                                 ALABAMA
                       DEPARTMENT OF REVENUE
                  P.O. Box 320001, Montgomery, AL 36132-0001
                   Gordon Persons Building, 50 N. Ripley Street
               Montgomery, AL 36132 (Overnight Express Zip 36104)
                 (Unless otherwise noted, all addresses are as above)

                       URL: http://www.revenue.albama.gov
                       Central FAX Number (334) 242-0550



G. Thomas Surtees, Commissioner                                         (334) 242-1175
Cynthia Underwood, Assistant Commissioner                               (334) 242-1175
Lewis A. Easterly, Department Secretary                                 (334) 242-1175
Michael E. Mason, Director, Tax Policy and Research Division            (334) 242-1380
Bill Morrison Director, Economic Development                            (334) 242-1175
Henry Mixon, Director, Taxpayer Advocacy                                (334) 242-1055
Glory O. Jones, CFO, Financial Operations                               (334) 242-1055
Lorraine DeRamus, Director, Internal Audit Section                      (334) 242-3480
Archie L. Rowe, EEO Coordinator                                         (334) 353-5480
Carla A. Snellgrove, Director, Media Affairs Section                    (334) 242-1390

                      ADMINISTRATIVE LAW DIVISION
Bill Thompson, Chief Administrative Law Judge                           (334) 242-1075

                      COLLECTION SERVICES DIVISION
Dwight W. Pridgen, Director                                             (334) 242-1220

                INDIVIDUAL & CORPORATE TAX DIVISION
Richard Henninger, Director                                             (334) 242-1000

                     INFORMATION PROCESSING DIVISION
Ken Ball, Director                                                      (334) 242-8500

                         INVESTIGATIONS DIVISION
Charles E. Crumbley, Director                                           (334) 242-3012

                                 LEGAL DIVISION
Henry Chappell, Chief Counsel                                           (334) 242-9690

                          MOTOR VEHICLE DIVISION
Johnny Newman, Director                                                 (334) 242-9000
Page 2


                              ALABAMA (CONTD)
                      PERSONNEL & TRAINING DIVISION
Charlie M. Lassiter, Director                                                (334) 242-1670

                                PROPERTY TAX DIVISION
Bill Bass, Director                                                          (334) 242-1525

                   TAX POLICY AND RESEARCH DIVISION
Mike Mason, Director                                                         (334) 242-1380

                        SALES, USE & BUSINESS TAX DIVISION
Joe Cowen, Director                                                          (334) 242-1490




                                       ALASKA
                            DEPARTMENT OF REVENUE
                         P.O. Box 110400, Juneau, AK 99811-0400
                        333 Willoughby Avenue, Juneau, AK 99801
                      (Unless otherwise noted, all addresses are as above)

                           URL: http://www.revenue.state.ak.us/
                           Central FAX Number (907) 465-2389


Bill Corbus, Commissioner                                                    (907) 465-2300
Steve Porter, Deputy Commissioner                                            (907) 465-2300
Tom Boutin, Deputy Commissioner                                              (907) 465-2300

                    ADMINISTRATIVE SERVICES DIVISION
                       P.O. Box 110410, Juneau, AK 99811-0410
Jerry Burnette, Director                                           (907) 465-2312
                                                              FAX: (907) 465-2037

                              CHARITABLE GAMING UNIT
                             P.O. Box 110440, Juneau, AK 99811
Jeff Prather, Supervisor                                                    (907) 465-3410
                                                                       FAX: (907) 465-3098

                      CHILD SUPPORT ENFORCEMENT DIVISION
                        500 West 7th Avenue, Anchorage, AK 99501
                                                                             Page 3


John Mallonee, Director                                              (907) 269-6800
                                                                FAX: (907) 269-6868

                   PERMANENT FUND DIVIDEND DIVISION
                        P.O. Box 110415, Juneau, AK 99811
Sharon Barton, Director                                       (907) 465-2323
                                                          FAX:(907) 465-2096

                                  TAX DIVISION
               550 West 7th Avenue, Suite 500, Anchorage, AK 99501
Robynn Wilson, Director                                            (907) 269-6620
Larry E. Meyers, Deputy Director                                   (907) 269-6620
Michael Williams, Chief Economist                                  (907) 269-1019
                                                              FAX: (907) 269-6644

                       P.O. Box 110420, Juneau, AK 99811-0420
Paul Dick, Head of Operations                                        (907) 465-4773
Brett Fried, Economist                                               (907) 465-3682
                                                                FAX: (907) 465-2375

                               TREASURY DIVISION
                      P.O. Box 110405, Juneau, AK 99811-0405
Susan Taylor, State Comptroller                                      (907) 465-2350
Deven Mitchell, Program Manager                                      (907) 465-3750
                                                                FAX: (907) 465-2389

                 ALASKA HOUSING FINANCE CORPORATION
                     520 E. 36th Avenue, Anchorage, AK 99510
Daniel R. Fauske, Executive Director                              (907) 561-1900
                                                             FAX: (907) 561-0364

                ALASKA MENTAL HEALTH TRUST AUTHORITY
                550 West 7th Avenue, Suite 1820, Anchorage, AK 99501
Jeff Jesse, Executive Director                                       (907) 269-7960
                                                                FAX: (907) 269-7966

                ALASKA PERMANENT FUND CORPORATION
                      P.O. Box 25500, Juneau, AK 99802-5500
Michael Burns, Executive Director                                    (907) 465-2047
Page 4


                                  ARIZONA
                        DEPARTMENT OF REVENUE
                                 1600 West Monroe
                                 Phoenix, AZ 85007
                  (Unless otherwise noted, all addresses are as above)

                           URL: http://www.azdor.gov
                       Central FAX Number (602) 542-4772


                               DIRECTOR’S OFFICE
Gale Garriott, Director                                                  (602) 716-6916
Donna Linkous, Executive Assistant to the Director                       (602) 716-6916
Kristine Ward, Deputy Director                                           (602) 716-6913
Nelda Coppi, Executive Staff Assistant                                   (602) 716-6913

                     ADMINISTRATIVE SERVICES DIVISION
Lisa Cross, Assistant Director                                           (602) 716-6936
Reed Spangler, Chief Financial Officer                                   (602) 716-6883

                                    APPEALS
Joyce Kinkead, General Counsel & Disclosure Officer                      (602) 716-6586
Jon Hadley, Chief, Hearing Officer                                       (602) 716-6947

                                   AUDIT DIVISION
Vince Perez, Assistant Director                                          (602) 716-6552
Donna McCuin, Administrator, Corporate Income Tax                        (602) 716-6401
Steve Wilkins, Administrator, Individual Income Tax                      (602) 716-6299

                            COLLECTIONS DIVISION
Mel Litzenberger, Assistant Director                                     (602) 716-6892
Renee Jordan, Administrator, Bankruptcy                                  (602) 716-6711
Nate Martinez, Administrator, Field Collections                          (602) 716-6707
Bob Hommel, Administrator, Office Collections                            (602) 716-6413

          EXTERNAL SERVICES & SPECIAL PROJECTS DIVISION
Anthony C. Forschino, Interim Assistant Director         (602) 716-6918
Kim Freeman, Interim Legislative Liaison                 (602) 716-6921
Dan Zemke, Public Information Officer                    (602) 716-6882
Georganna Meyer, Chief Economist                         (602) 716-6927
Sandy Schwartz, Criminal/Civil & Internal Investigations (602) 716-6943

                  INFORMATION TECHNOLOGY DIVISION
James R. Harden, Interim Assistant Director/CIO &
   BRITS Project Manager                                                 (602) 716-6290
                                                                      Page 5



                 PROCESSING ADMINISTRATION DIVISION
Lynnette Nowlan, Assistant Director                           (602) 716-6281
Tom MacConnel, Comptroller                                    (602) 716-6593

                       PROPERTY TAXATION DIVISION
Cheryl Murray-Leyba, Assistant Director                       (602) 716-6807
Ed Leyba, Administrator, Locally Assessed Property            (602) 716-6817

                        TAXPAYER SERVICE DIVISION
Marquetta White, Assistant Director                           (602) 716-6048
Donna Muccilli, E-file                                        (602) 716-6513
Jeanette Maez, Taxpayer Information & Assistance              (602) 716-6052
Norma Carrillo, Licensing & Registration                      (602) 716-6092
Tom Waters, Community Outreach & Education                    (602) 716-6283

                    TAX POLICY AND RESEARCH DIVISION
Frank Migray, Assistant Director                              (602) 716-6884
Sharon Seedall, Chief Tax Policy Officer                      (602) 716-6879

                                 LEGAL COUNSEL
                            Office of the Attorney General
                    1275 West Washington, Phoenix, AZ 85007
Anthony Vitagliano, Section Chief Counsel,
    Tax, Bankruptcy, & Collections                            (602) 542-8300
Nancy Brooks, Assistant to Chief Counsel                      (602) 542-8362
Page 6


                                    ARKANSAS
             DEPARTMENT OF FINANCE & ADMINISTRATION
                       REVENUE DIVISION
                         P.O. Box 1272, Little Rock, AR 72203
                             Charles D. Ragland Building
                      1900 West 7th Street, Little Rock, AR 72201

                            URL: http://www.state.ar.us/dfa
                          Central FAX Number (501) 682-7094

Timothy J. Leathers,* Commissioner of Revenue
    and Deputy Director, Department of Finance and Administration      (501) 682-2242
John H. Theis, Assistant Commissioner of Revenue for
    Policy and Legal                                                   (501) 682-7000
Preston Means, Assistant Commissioner/Revenue,
    Operations/Administration                                          (501) 682-7025
John Shelnutt,* Administrator, Economic Analysis and Tax Research      (501) 682-1688
Martha Hunt, Chief Legal Counsel                                       (501) 682-7030
                                                                  FAX: (501) 682-7599

                OFFICE OF EXCISE TAX ADMINISTRATION
Tom Atchley, Administration                                           (501) 682-7200
Roberta Overman, Manager, Sales and Use Tax                           (501) 682-7104
Rodney Richard, Manager, Motor Fuel Tax                               (501) 682-4800
Robert Bushmiaer, Manager, Miscellaneous Tax                          (501) 682-7187
Tom Rugger, Manager, Tax Credits and Special Refunds                  (501) 682-7106

                           OFFICE OF FIELD AUDIT
Danny Walker, Administrator                                           (501) 682-4616
John Wellenberger, Manager, Audit Coordination                        (501) 682-4620
Wayne McLean, Collections Manager                                     (501) 682-4720

                  FINANCIAL AND MANAGEMENT SERVICES
Preston Means, Assistant Commissioner of Revenue for                   (501)682-7025
    Operations and Administration

                  OFFICE OF INCOME TAX ADMINISTRATION
David Foster, Administrator                                           (501) 682-1130
Clarence Collins, Manager, Individual Income Tax                      (501) 682-7225
Joe C. Ellis, Manager, Corporate Income Tax                           (501) 682-4775
Gary Keadle, Manager, Tax Processing & Technology                     (501) 682-7075

                       TAXPAYER ASSISTANCE OFFICE
Linda Holmstrom, Problem Resolution Officer                           (501) 682-7751
Jan Moore, Taxpayer Information Officer                               (501) 682-7751
*Address: P.O. Box 3278, Little Rock, AR 72203
                                                                        Page 7


                               CALIFORNIA
                    STATE BOARD OF EQUALIZATION
                   P.O. Box 942879, Sacramento, CA 94279-0001
                        450 N Street, Sacramento, CA 95814

                          URL: http://www.boe.ca.gov
                       Central FAX Number (916) 324-2586


                                      THE BOARD
John Chiang, Chair                                              (213) 239-8506
Claude Parrish, Vice Chairman                                   (562) 983-7855
Betty T. Yee, Acting Board Member                               (415) 557-3000
Bill Leonard, Member                                            (916) 445-2181
Steve Westly, State Controller                                  (916) 445-2636
Ramon J. Hirsig, Executive Director                             (916) 327-4975

                         EXECUTIVE/ADMINISTRATION
Kristine Cazadd, Chief Counsel                                  (916) 445-4380
Jefferson Vest, Counsel, Appeals                                (916) 324-2652
Robert Lambert, Counsel, Acting, Tax and Fee Programs           (916) 323-7713
Janice Thurston, Counsel, Legal Affairs                         (916) 324-2588
Jean Ogrod, Counsel, Settlement                                 (916) 324-2614
Karen Johnson, Deputy Director, Administration                  (916) 445-4272
Margaret Shedd, Legislative Counsel                             (916) 322-2376
Jerri Dale, Chief, Customer and Taxpayer Services               (916) 445-6188
Todd Gilman, Taxpayers’ Rights Advocate                         (916) 324-2798
Anita Gore, Communications Chief                                (916) 445-1859

                 PROPERTY & SPECIAL TAXES DEPARTMENT
David Gau, Deputy Director                                      (916) 445-1516
Stanley Siu, Valuation Division Chief                           (916) 324-0031
Dean Kinnee, Assessment Policy & Standards Div. Chief           (916) 445-4982
Mickie Stuckey, County Property Tax Division Chief              (916) 324-5827
Vacant, Excise Taxes & Fees Division Chief                      (916) 327-3276
Edward King, Fuel Taxes Division Chief                          (916) 324-2379

                      SALES AND USE TAX DEPARTMENT
Randie Henry, Deputy Director                                   (916) 445-1441
Freda Orendt, Chief of Field Operations                         (916) 445-9337
Joseph Young, Headquarters Operations Division Manager          (916) 324-2151
Stephen Rudd, Collections & Third District Operations Manager   (916) 322-4889
Jeff McGuire, Tax Policy Manager                                (916) 324-1825
Page 8


                        CALIFORNIA (CONTD)
                            GENERAL INFORMATION
Information                                                              (916) 445-6464

              EMPLOYMENT DEVELOPMENT DEPARTMENT
                          EMPLOYMENT TAX BRANCH
                              800 Capitol Mall, MIC 90
                               Sacramento, CA 95814
                  (Unless otherwise noted, all addresses are as above)

                           URL: http://www.edd.ca.gov
                       Central FAX Number: (916) 653-8760

Bob Affleck, Deputy Director Tax Branch                                  (916) 653-1528
Carol Frost, Acting Chief, Tax Support Division Assistant
    to Deputy Director                                                   (916) 654-7672
Brenda Bunnell, Chief, Collection Division                               (916) 464-2482
Richard Curry, Chief, Field Audit & Compliance Division                  (916) 653-1669
Jack Budmark, Chief, Tax Processing & Accounting Division                (916) 654-7673
Michele Mosley, Taxpayer Advocate                                        (916) 654-8161
Sandra Hughes, General Counsel                                           (916) 654-8410

                           FRANCHISE TAX BOARD
                    P. O. Box 1468, Sacramento, CA 95812-1468
                   9646 Butterfield Way, Sacramento, CA 95827
                  (Unless otherwise noted, all addresses are as above)

                          URL: http://www.ftb.ca.gov/
                       Central FAX Number (916) 845-3191

Steve Westly, Chair and State Controller                                 (916) 445-2636
Michael C. Genest, Member, Director Department of Finance                (916) 445-4141
John Chiang, Member (Chair, Board of Equalization)                       (916) 445-4154
Selvi Stanislaus,* Executive Officer                                     (916) 845-4543
Will Bush, Assistant Executive Officer                                   (916) 845-4547
Lynette Iwafuchi, Assistant Executive Officer                            (916) 845-3444

              ACCOUNTS RECEIVABLE MANAGEMENT DIVISION
Lisa Crowe, Chief                                      (916) 845-4555
Sandee Lee, Compliance & Resolution Services Bureau    (916) 845-3271
Frank Spinelli, Field/Large Accounts Collection Bureau (916) 845-4991
Jim Yates, Investigations Bureau                       (916) 845-4111
Bill Jones, Revenue Recovery Services Bureau           (916) 845-3680
Steve Ashton, Special Programs Bureau                  (916) 845-4565

*Address: P.O. Box 115, Rancho Cordova, CA 95741-0115
                                                                          Page 9


                     ADMINISTRATIVE SERVICES DIVISION
Geoff Way, Chief                                                  (916) 845-6351
Debbie Strong, Business & Human Resources Bureau                  (916) 845-3631
James Reber, Communication Services Bureau                        (916) 845-4357
Joan Keegan, Corporate Planning Bureau                            (916) 845-5287
Debra Childress, Equal Employment Opportunity Office              (916) 845-3652
Philip Yu, Internal Audit Bureau                                  (916) 845-3388
Fred Cordano, Phase III Planning & Development Bureau             (916) 845-6730
Denise Mellor, Privacy, Security & Resolution Management Bureau   (916) 845-5427
Debbie Newcomb, Taxpayer Advocate Bureau                          (916) 845-4348

                                 AUDIT DIVISION
Debbie Langsea, Chief                                             (916) 845-7100

              CHILD SUPPORT AUTOMATION SYSTEM PROJECT
Cathy Cleek, Chief, Project Sponsor                            (916) 845-3500
Susan Cadieux, Project Administrator & Network Services Bureau (916) 845-6169
Steve Morris, Technical Development Bureau                     (916) 290-8843
Carlos Zamarripa, Technical Development Bureau                 (916) 845-3912

                                  FILING DIVISION
Anne Miller, Chief                                                (916) 845-4905
Frank Lanza, Filing Compliance Bureau                             (916) 845-4561
Chris Beach, Filing Methods and Budget Bureau                     (916) 845-3059
Leslie Ledoux, Filing Services Bureau                             (916) 845-4611
Marlene White, Processing Services Bureau                         (916) 845-6288

                FINANCIAL & EXECUTIVE SERVICES DIVISION
Titus Toyama, Chief Financial Officer                             (916) 845-4106
Phil Spilberg, Economic and Statistical Research Bureau           (916) 845-4310
Mark Shijo, Financial Management Bureau                           (916) 845-6782
Brian Putler, Legislative Services Bureau                         (916) 845-6333
Joan Rabang, Procurement & Asset Management Bureau                (916) 845-4471
Mike Mason, Project & Planning Support Bureau                     (916) 845-5130

                               LEGAL DEPARTMENT
John W. Davies, Chief Counsel                                     (916) 845-3307
Caglar Caglayan, General Tax Law Bureau                           (916) 845-4334
Patrick Kusiak (Acting), Legal Affairs Bureau                     (916) 845-6479
Benjamin F. Miller, Multistate Tax Bureau                         (916) 845-3320
Lorrie Inagaki, Settlement Bureau                                 (916) 845-3303
Elleene Tessier, Tax Administration & Procedures Bureau           (916) 845-3364

                   TECHNOLOGY SERVICES DIVISION/CIO
Carol E. Ford (Acting), Chief                                     (916) 845-6159
Carol E. Ford, Architecture & Data Management Bureau              (916) 845-6159
Theria Grady, Audit & Filing Compliance Systems Bureau            (916) 845-5631
Page 10


                        CALIFORNIA (CONTD)
Barbara Mills, Collection Systems Bureau                                 (916) 845-3619
Bill Waltermeyer, Computing Resources Bureau                             (916) 845-4587
Carol E. Ford, E-Services & Applications Bureau                          (916) 845-6159
Aleece Marendt, Enterprise Technology Management Bureau                  (916) 845-4246
Carlos Quant, Network Management Bureau                                  (916) 845-7523
Cesareo Hernandez, Tax Systems Management Bureau                         (916) 845-4559



                                COLORADO
                        DEPARTMENT OF REVENUE
                        Capitol Annex, 1375 Sherman Street
                                 Denver, CO 80261
                  (Unless otherwise noted, all addresses are as above)

                URL: http://www.revenue.state.co.us/main/home.asp
                      Central FAX Number (303) 866-2400


                   OFFICE OF THE EXECUTIVE DIRECTOR
M. Michael Cooke, Executive Director (Room 410)                          (303) 866-5610
Gary Krueger, Director, Policy Analysis,
    Accounting/Financial Services (Room 423)                             (303) 866-3093
Diane Reimer, Legislative Liaison andInformation Services (Room 408)     (303) 866-2819
Russ VanNostrand, Office of Human Resources (Room 128)                   (303) 866-4278
Carolyn Lievers, Chief Legal Counsel                                     (303) 866-5144

                    INFORMATION TECHNOLOGY DIVISION
Brett Mueller, Chief Information Officer (Room 719)                      (303) 866-2215

              TAXATION LINE OF BUSINESS ADMINISTRATION
John Vecchiarelli, Senior Director (Room 512)          (303) 866-3714
Art Crespin, Tax Conferee (Room 233)                   (303) 866-3212
Chris Muntean, Budget Analyst (Room 503)               (303) 866-5645

                 TAX AUDITING AND COMPLIANCE DIVISION
John Vecchiarelli, Director (Room 512)                                   (303) 866-3714
Becky Wetzel, Manager, Field Audit Section, ext 222                      (303) 355-0400
Tim Torsney, Manager, Compliance Section                                 (303) 866-3935
Sharon Stehr, Manager, Fair Share Section, ext 250                       (303) 866-5535
Rick Roehling, Manager, Collections Section, ext 220                     (303) 866-4440
Patti Smith, Manager, Protest Section                                    (303) 866-2357
                                                                               Page 11


                           TAXPAYER SERVICE DIVISION
Neil Tillquist, Director (Room 218)                                      (303) 866-2114
TBA, Tax Policy & Research                                               (303) 866-6260
Janet Swaney, Manager, Accounting Services Section                       (303) 866-5573
Michelle Cawthra, Manager, Income Tax Section, ext 6864                  (303) 205-8211
Stuart Zion, Manager, Special Tax Section, ext 6867                      (303) 205-8211
Margie Peters, Manager, Business Tax Section, ext 6883                   (303) 205-8211
Ro Silva, Manager, Public Information & Education                        (303) 205-2961
Larry Fuller, Manager, Call Center                                       (303) 205-6838

                CASH & DOCUMENT PROCESSING DIVISION
Tom Buck, Acting Director (Room 311)                                     (303) 866-4279

                      ENFORCEMENT LINE OF BUSINESS
                  (Gaming, Liquor, Motor Vehicle Hearings, Racing)
                      1881 Pierce Street, Lakewood, CO 80214
David Dechant, Director                                                  (303) 205-1306

                             STATE LOTTERY DIVISION
                           201 W. 8th Street, Pueblo, CO 81003
Peggy Gordon, Director                                                   (303) 759-6807

                        MOTOR VEHICLE LINE OF BUSINESS
                         1881 Pierce Street, Lakewood, CO 80214
Joan Vecchi, Director                                                    (303) 205-8388



                              CONNECTICUT
                  DEPARTMENT OF REVENUE SERVICES
                                25 Sigourney Street
                              Hartford, CT 06106-5032
                  (Unless otherwise noted, all addresses are as above)

                              URL: http://www.ct.gov/drs
                          Central FAX Number (860) 297-5714

Pam Law, Commissioner                                                    (860) 297-4900
Richard D. Nicholson, Deputy Commissioner                                (860) 297-5612
Tina M. Lawson, Chief of Staff                                           (860) 297-5620
Donna Pomeroy, Executive Assistant                                       (860) 297-5609
Sarah Kaufman, Director, Communications                                  (860) 297-5610
Clara Crawford, Taxpayer Advocate                                        (860) 297-5603
Page 12


                         CONNECTICUT (CONTD)
                                  ADMINISTRATION
Kevin G. Forsa, Bureau Chief                                            (860) 297-5660

                                     APPELLATE
Scot R. Anderson, Director                                              (860) 297-4773

                                     AUDIT AND
                        COLLECTION & ENFORCEMENT
Joseph A. Thomas, Bureau Chief                                          (860) 541-4501
Rosemary Cleary, Tax Division Chief – Public Service & Excise           (860) 541-3226
John Kutsukos, Tax Division Chief – Individual & Corporation            (860) 541-5461
David Lepri, Tax Division Chief – Administrator & Quality Control       (860) 541-7545
Paul Roulier, Tax Division Chief – Sales & Use                          (860) 541-7567
William Clato-Day, Tax Division Assistant Chief – Collections           (860) 297-5943
Ronald Dirienzo, Tax Division Assistant Chief – Field & Recovery        (860) 297-5890
Calvin Mellor, Tax Division Assistant Chief – S.I.S.                    (860) 297-5875

                                INFORMATION SERVICES
Real Lavigne, Director                                                  (860) 297-5820

                                   LEGAL DIVISION
Felicia S. Hoeniger, Director                                           (860) 297-5779

                                 LITIGATION DIVISION
Louis P. Bucari, Jr., Director                                          (860) 297-5798

                                   OPERATIONS
Edward H. Mehmel, Bureau Chief                                         (860) 297-4800
David Burke, Tax Division Chief – Processing & Business Tax Corrections(860) 297-5730
Gary Dowling, Tax Division Chief – Electronic Commerce & Income
    Tax Corrections                                                    (860) 297-4732
Robert Krueger, Tax Division Chief – Revenue Accounting                (860) 297-5815
Brenda Lauzier, Tax Division Chief – Reg. & Accounts Receivable        (860) 297-4898

                                    RESEARCH
Susan B. Sherman, Legislative Program Manager                           (860) 297-5693

                       SYSTEMS CONTROL/DISCLOSURE
James E. Norton, Tax Division Chief                                     (860) 297-5608
Cheryl Burdick, Director, Internal Audit                                (860) 297-5991

                                 TAXPAYER SERVICES
Elaine M. Leon, Director                                                (860) 297-4922
Customer Service/Education                                              (860) 297-5962
                                                                    OR: (800) 382-9463
                                                                                Page 13


                                    DELAWARE
                             DIVISION OF REVENUE
                                 820 N. French Street
                                Wilmington, DE 19801
                   (Unless otherwise noted, all addresses are as above)

                           URL: http://www.state.de.us
                        Central FAX Number (302) 577-8656


Patrick T. Carter, Director                                               (302) 577-8686
David Sullivan, Deputy Director                                           (302) 577-8680

                                  BUSINESS TAXES
John Maciejeski, Assistant Director                                       (302) 577-8450

                                   ESTATE TAX
Teresa Johnson, Administrative Assistant                                  (302) 577-8169

                              FINANCIAL SERVICES
Edward Zielinski, Assistant Director                                      (302) 577-8622

                     LEGAL AND LEGISLATIVE AFFAIRS
Joseph Patrick Hurley, Deputy Attorney General                            (302) 577-8184
Harry H. Rhodes III, Tax Conferee                                         (302) 577-8670

                 MANAGEMENT INFORMATION SERVICES
Irv Schechtman, Assistant Director                                        (302) 577-8740

                                    PERSONAL TAXES
Colleen Yegla, Assistant Director                                         (302) 577-8460

                   TOBACCO & TOBACCO PRODUCTS TAX
Jeanne Davis, Tax Auditor                                                 (302) 577-8448

                              AGENCY TRAINING
Tracey Connolly, Training Administrator                                   (302) 577-8952

              DIVIVISION OF CORPORATIONS FRANCHISE TAX
                       Townsend Building, Dover, DE 19901
Eileen H. Simpson, Administrator                          (302) 739-3077

                      DEPARTMENT OF PUBLIC SAFETY
                 Highway Administration Center, Dover, DE 19901
Michael Shahan, Director, Division of Motor Vehicles                      (302) 744-2510
Page 14


                         DELAWARE (CONTD)
                   DEPARTMENT OF TRANSPORTATION
                         Financial Management and Budget
                Highway Administration Center, Dover, DE 19901
John Nauman, Assistant Director, Motor Fuel Tax Administration           (302) 760-2090

                            TAXPAYER ASSISTANCE
General Information                                                      (302) 577-8200



                      DISTRICT OF COLUMBIA
                   OFFICE OF TAX AND REVENUE (OTR)
                      941 North Capitol Street, N.E., Suite 800
                               Washington, DC 20002
                  (Unless otherwise noted, all addresses are as above)

                            URL: http://www.dc.gov/otr
                        Central FAX Number (202) 442-6477

                  DEPUTY CHIEF FINANCIAL OFFICER (OTR)
Sherryl Hobbs Newman, Deputy Chief Financial Officer                     (202) 442-6383
Matthew Braman, Director of Operations                                   (202) 442-6383
Natalie Wilson, Public Affairs Specialist                                (202) 442-8072

                       PROBLEM RESOLUTION OFFICER
Stella L. Hodge, Problem Resolution Officer                              (202) 442-6348

                         COMPLIANCE ADMINISTRATION
Glen Groff, Director                                                     (202) 442-6852
Frances (Terry) Hallihan, Deputy, Acting Chief, Audit Division           (202) 442-6621
Edmond Wybaillie, Chief, Criminal Investigation Division                 (202) 442-6874
Bedell Terry, Chief, Collection Division                                 (202) 442-6863

                  CUSTOMER SERVICE ADMINISTRATION
Roxann Cooper, Director                                                  (202) 442-6700
Doris Brown, Deputy Director                                             (202) 442-6703
Pamela Westray, Manager, Call Center                                     (202) 442-6857
Barbara Daniels, Manager, Walk-in Center                                 (202) 442-6534

                     OFFICE OF THE GENERAL COUNSEL
Michael Cooper, General Counsel                                          (202) 442-6500
David Tseng, Associate General Counsel                                   (202) 442-6508
William Bowie, Streamlined Sales Tax Advisor                             (202) 442-6512
                                                                                Page 15


Angela Washington-Raeford, Fed/State Disclosure Officer                   (202) 442-6515

                  INFORMATION SYSTEMS ADMINISTRATION
Richard Sella, Director                                                   (202) 442-6366
Mike Teller, Interim IT Director                                          (202) 442-6366
Derek Washington, Deputy Director for Operations                          (202) 442-7039
Joan Wright, Chief, Applications Development                              (202) 442-7016

                     REAL PROPERTY TAX ASSESSMENTS
Martin Skolnik, Director                                                  (202) 442-7024
Thomas Branham, Chief Assessor                                            (202) 442-6702
Nancy Tucker, Chief, Assessment Services Division                         (202) 442-6682
Larry Todd, Recorder of Deeds                                             (202) 727-0419

                  RETURNS PROCESSING ADMINISTRATION
Patricia Montegut, Director                                               (202) 442-6300
Don Tucker, Chief, Systems and Forms Division                             (202) 442-6239
Barry Strong, Chief, Receipt and Archive                                  (202) 442-6228
Deborah Harding, Chief, Data Perfection                                   (202) 442-6223
Helen Butler, Chief, Remittance and Data Capture                          (202) 442-6278

               REVENUE ACCOUNTING ADMINISTRATION
Davidia Thompson, Director                                                (202) 442-6451
Mark Mathewson, Manager, Financial Reporting                              (202) 442-6576



                                    FLORIDA
                         DEPARTMENT OF REVENUE
                              5050 West Tennessee Street
                              Tallahassee, FL 32399-0100
                   (Unless otherwise noted, all addresses are as above)

                          URL: http://myflorida.com/dor
                        Central FAX Number (850) 488-0024

James A. Zingale, Executive Director                                      (850) 488-5050
Lisa Echeverri, Deputy Executive Director                                 (850) 487-1453
Darrell Smith, Chief of Staff                                             (850) 921-4418
Lisa Echeverri, Legislative and Cabinet Services Director                 (850) 487-1453
Jeff Kielbasa, Deputy Executive Director, Policy Admin., Industry &
     Intergovernmental Services                                           (850) 922-5201
Renee Watters, News Media Liaison                                         (850) 487-2747
Patrick Loebig, Taxpayer Rights and
     Intergovernmental Relations Advocate                                 (850) 488-2321
Bruce Hoffmann, General Counsel                                           (850) 488-0712
Page 16


Kathy Donald, Inspector General                                         (850) 488-4328
Tonya Kidd, Budget Services Director                                    (850) 488-5009
Howard Moyes, Resource Management Director                              (850) 488-2900

                   ADMINISTRATIVE SERVICES PROGRAM
Nancy Kelley, Program Director                                          (850) 922-9221

                  CHILD SUPPORT ENFORCEMENT PROGRAM
Lillie Bogan, Program Director                                          (850) 488-8726
Hal Bankirer, Deputy Program Director                                   (850) 922-9549

                GENERAL TAX ADMINISTRATION PROGRAM
James Evers, Program Director                                           (850) 488-5163
Maria Johnson, Deputy Program Director                                  (850) 488-5545

                    INFORMATION SERVICES PROGRAM
Dianne Holmes, Program Director                                         (850) 921-4444
Susan Wilson, Deputy Program Director                                   (850) 921-4444

            PROPERTY TAX ADMINISTRATION PROGRAM
James McAdams, Program Director                 (850) 487-7020



                                  GEORGIA
                        DEPARTMENT OF REVENUE
                               1800 Century Blvd., NE
                              Atlanta, GA 30345-3205
                   (Unless otherwise noted, all address are as above)

                               URL: http://gatax.org
                       Central FAX Number: (404) 417-2101

Bart L. Graham, Commissioner                                            (404) 417-2100
Vacant, Deputy Commissioner                                             (404) 417-2120
Mack Chandler, Assistant to the Commissioner                            (404) 417-2100
J. D. Grant, Assistant to the Commissioner                              (404) 417-2100

                  ALCOHOL AND TOBACCO TAX DIVISION
Howard Tyler, Director                                                  (404) 417-4900

                             COMPLIANCE DIVISION
Ed Many, Deputy Commissioner, Tax Administration
(Compliance & Policy)                                                   (404) 417-6400
Jim Sowell, Assistant/Deputy Commissioner for Tax Administration        (404) 417-6491
                                                                 Page 17


Anita DeGumbia, Audit Administrator                        (404) 417-6400
Walt Adams, Collections Administrator                     (404) 417-6338
Tim Jones, Program Manager, Special Collections           (404) 417-6439

                   INFORMATION TECHNOLOGY DIVISION
John Link, Assistant Commissioner for Technology          (404) 417-6211

                        LITIGATION AND INVESTIGATIONS
Staci Guest, Director                                     (404) 416-2180

                        LOCAL GOVERNMENT SERVICES
                           4245 International Parkway
                          Hapeville, Georgia 30354-3093
Sha Hester, Director                                      (404) 968-0707

                             PROCESSING CENTER
                             1200 Tradeport Boulevard
                                Atlanta, GA 30354
Tim Shields, Director                                     (404) 362-6401

                         PUBLIC INFORMATION OFFICE
Charles Willey, Public Information Officer                (404) 417-2106

                             TAX LAW AND POLICY
Lora Butler, Director                                     (404) 417-2288

                          TAXPAYER ADVOCATE
Madeline Mangan, Taxpayer Advocate                        (404) 417-2100

                       TAXPAYER SERVICES DIVISION
Denise Samuel, Acting Director                            (404) 417-2400

                                    TRAINING
Linwood Swain, Manager                                    (404) 417-2250
Page 18


                                    HAWAII
                     DEPARTMENT OF TAXATION
                         P.O. Box 259, Honolulu, HI 96809
                    830 Punchbowl Street, Honolulu, HI 96813
                  (Unless otherwise noted, all addresses are as above)

                     URL: http://www.state.hi.us/tax/tax.html

Kurt Kawafuchi, Director                                                (808) 587-1510
Sandra Yahiro, Deputy Director                                          (808) 587-1510
                                                                   FAX: (808) 587-1560

                   ADMINISTRATIVE SERVICES OFFICE
Warren Higashi, Administrative Services Officer                         (808) 587-1500
                                                                   FAX: (808) 587-1506

                             COMPLIANCE DIVISION
Ronald Randall, Taxation Compliance Administrator                        (808) 587-1611
Richard Chiogioji, Tax Audit Technical Coordinator                       (808) 587-1615
Edward Beal, Returns Classifying Officer                                 (808) 587-1617
Wayne Kinoshita, Tax Collection Technical Coordinator                    (808) 587-1615
    FAX: (808) 587-1633

                         HAWAII COMPLIANCE BRANCH
                        75 Aupuni Street, Hilo, HI 96720-4253
                                FAX: (808) 974-6300
Lincoln Fujimori, District Tax Manager                                   (808) 974-6396

                           KAUAI COMPLIANCE BRANCH
                   3060 Eiwa Street, #105, Lihue, HI 96766-1310
                                FAX: (808) 274-3461
Ernest Balderas, District Tax Manager                                    (808) 274-3458

                           MAUI COMPLIANCE BRANCH
                        54 High Street, Wailuku, HI 96793-2126
                                 FAX: (808) 984-8522
Karie Klein, District Tax Manager                                        (808) 984-8509

                        OAHU COLLECTION BRANCH
Lynne M. Kaneta, Tax Collector                                          (808) 587-1603
                                                                   FAX: (808) 587-1720
                         OAHU FIELD AUDIT BRANCH
Judy Chan, Tax Assessor II                                               (808) 587-1707

                         OAHU OFFICE AUDIT BRANCH
Jill Yamasaki, Tax Assessor I                                            (808) 587-1622
                                                                               Page 19



               INFORMATION TECHNOLOGY SERVICES OFFICE
Clay Sato, Systems and Procedures Officer            (808) 587-1777

                                    RULES OFFICE
Vacant, Rules Officer & Legislative Coordinator                          (808) 587-1569
    FAX: (808) 587-1560

                  TAX RESEARCH AND PLANNING OFFICE
Francis Okano, Tax Research & Planning Officer                           (808) 587-1440

                  TAX SERVICES AND PROCESSING DIVISION
Joan Bolte, Taxation Services Administrator               (808) 587-1460
Jerry Ebesu, Documents Processing Operations Manager      (808) 587-1453
Deanne Obatake, Accountant V                              (808) 587-1456
Annette Yamanuha, Tax Services Manager                    (808) 587-3267
                                                     FAX: (808) 587-1488
Tax Information                                           (808) 587-4242



                                     IDAHO
                        STATE TAX COMMISSION
                               Box 36, Boise, ID 83712
                     800 Park Blvd., Plaza IV, Boise, ID 83722
                  (Unless otherwise noted, all addresses are as above)

                          URL: http://www.tax.idaho.gov
                        Central FAX Number (208) 334-7844

DuWayne D. Hammond, Jr., Chairman                                        (208) 334-7500
Coleen Grant, Commissioner                                               (208) 334-7500
Tom Katsilometes, Commissioner                                           (208) 334-7500
Sam Haws, Commissioner                                                   (208) 334-7500

                                    AD VALOREM
Steve Fiscus, Division Administrator                                     (208) 334-7733

                                  APPLICATIONS
Louise Birnbaum, Supervisor                                              (208) 334-7814

                                    AUDITING
Lynn Chenoweth, Division Administrator                                   (208) 334-7615
Dick McFarland, Chief, Income, Inheritance, Unclaimed Property           (208) 334-7617
Page 20
                               IDAHO (CONTD)
Joe Randall, Chief, Sales, Fuels, & Miscellaneous                         (208) 334-7675
Redge Clapp, Chief, Tax Discovery                                         (208) 334-7602

                                    COLLECTIONS
Anthony Nettles, Chief                                                    (208) 334-7641

                      COMMUNICATION AND OUTREACH
Liz Rodosovich, Public Information Officer                                (208) 334-7505

                          INFORMATION TECHNOLOGY
Steve Wilson, Manager                                                     (208) 334-7853

                                     LEGAL
Theodore V. Spangler, Deputy Attorney General                             (208) 334-7530

                            MANAGEMENT SERVICES
Mark Poppler, Fiscal Officer                                              (208) 334-7507

                             REVENUE PROCESSING
Steve Miller, Division Administrator                                      (208) 334-7780

                             TAXPAYER ASSISTANCE
Claudia Johnson, Chief                                                    (208) 334-7660

                                    TAX POLICY
Daniel John, Chief, Administrative Appeals                                (208) 334-7530
Alan Dornfest, Chief, Policy/Research                                     (208) 334-7530



                                    ILLINOIS
                         DEPARTMENT OF REVENUE
                               101 West Jefferson Street
                                 Springfield, IL 62702
                   (Unless otherwise noted, all addresses are as above)

                           URL: http://www.tax.illinois.gov
                         Central FAX Number (217) 524-3402

Brian A. Hamer, Director                                                  (217) 785-7570
Patrick Welch, Assistant Director                                         (217) 785-2607
Jennifer Ricker, Chief of Staff                                           (217) 785-2607
                                                                  Page 21


                                  ADMINISTRATIVE
Jodie Winnett,* Associate Director                          (312) 814-3021
Mark Hellner,* General Counsel                              (312) 814-3129
David Hunt, Chief Fiscal Officer                            (217) 782-7288
Larry Doll, Director, Legislative Affairs                   (217) 785-5918
Louise Calvert, * Manager, Informal Conference Board        (312) 814-1722
Brian Wolfberg,* Chairman, Board of Appeals                 (312) 814-3004
Richard Ryan,* Chief ALJ, Administrative Law Judge Office   (312) 814-3495
Mark Ostrowski,** Administrator, Illinois Gaming Board      (312) 814-4700
Michael J. Malone,* Executive Director,
Illinois Liquor Control Commission                          (312) 814-1801
Carolyn Adams,* Superintendent, Illinois Lottery            (312) 793-3034
Marc Laino,* Executive Director, Illinois Racing Board      (312) 814-2600

                         ADMINISTRATIVE SERVICES
Stephanie Arkin,* Program Administrator                     (312) 814-7175

                           ACCOUNT PROCESSING
Carol Davlin, Program Administrator                         (217) 785-9360

                                 AUDIT BUREAU
Dan Hall, Manager                                           (217) 782-9800

                             COLLECTION BUREAU
Henry Butler, Manager                                       (217) 782-2988

                          INFORMATION SERVICES
Curt Smith, Program Administrator                           (217) 782-3804

                 HUMAN RESOURCES MANAGEMENT OFFICE
Lainie G. Krozel, Manager                                   (217) 782-9678

                     POLICY AND COMMUNICATIONS
Mike Klemens, Manager, Office of Policy & Communications    (217) 782-3128

                               RESEARCH OFFICE
*Natalie Davila, Manager                                    (312) 814-1777

                               TAX ENFORCEMENT
August Yount, Jr., Program Administrator                    (217) 785-8201
Craig Kennedy, Investigations Bureau Manager                (217) 785-8200

                           TAXPAYER SERVICES
Kevin Conner, Program Administrator                         (217) 524-7623


*Address: 100 West Randolph Street, Chicago, IL 60601
**Address: 160 North LaSalle Street, Chicago, IL 60601
Page 22


                           ILLINOIS (CONTD)
                            GENERAL INFORMATION
Taxpayer Information                                                     (800) 732-8866
Business Hot Line                                                        (217) 524-4772
TDD:                                                                     (800) 544-5304
Tax Forms                                                                (800) 356-6302



                                   INDIANA
                       DEPARTMENT OF REVENUE
                         Indiana Government Center North
                                100 N. Senate Avenue
                               Indianapolis, IN 46204
                  (Unless otherwise noted, all addresses are as above)

                           URL: http://www.in.gov/dor/
                       Central FAX Number: (317) 232-2103

John Eckart, Commissioner                                                (317) 232-8039
Jim Poe, Deputy Commissioner                                             (317) 232-8257
Joe VanDevender, Deputy Commissioner                                     (317) 233-3229
Cathy Henninger, Taxpayer Advocate                                       (317) 232-2345

                                AUDIT DIVISION
William Terry Griggs, Administrator                                      (317) 233-5015
Mandi Shawarira, Deputy Administrator                                    (317) 232-5163

                            COLLECTION DIVISION
James Chandler, Administrator                                            (317) 232-2162
Charlotte Allen, Deputy Administrator                                    (317) 232-8221

                            COMPLIANCE DIVISION
Diane Freeman, Administrator                                             (317) 232-2199
Jay Grossman, Deputy Administrator                                       (317) 233-3351
Dale Chattin, Deputy Administrator                                       (317) 232-8090

                          CONTROLLER’S DIVISION
Darrel Anderson, Administrator                                           (317) 232-2177
Don Atteberry, Deputy Administrator                                      (317) 234-3660
Sandy Althouse, Deputy Administrator                                     (317) 232-4263

                   CRIMINAL INVESTIGATION DIVISION
Mark Mitchell, Administrator                                             (317) 232-3364
                                                                                Page 23



                     INFORMATION SYSTEMS SERVICES
Roy Gabriel, Administrator                                                (317) 233-0621

                     MOTOR CARRIER SERVICES DIVISION
                  5252 Decatur Blvd., Suite R, Indianapolis, IN 46241
Vacant, Administrator                                                     (317) 615-7201
Tom Sullivan, Deputy Administrator                                        (317) 615-7203
Linda Risley, Deputy Administrator                                        (317) 615-7205

                               PERSONNEL DIVISION
Bill Bahler, Administrator                                                (317) 232-2153

                               PUBLIC AFFAIRS
Stephanie McFarland, Administrator                                        (317) 234-3793

                        RETURNS PROCESSING CENTER
                   5150 Decatur Boulevard, Indianapolis, IN 46241
Linda Dollens, Administrator                                              (317) 615-2501
Pat Gallagher, Deputy Administrator                                       (317) 615-2505
Larry Smith, Deputy Administrator                                         (317) 615-2503

                 TAX APPEALS AND INHERITANCE DIVISION
Doug Klitzke (Interim), Senior Tax Attorney                               (317) 232-7282

                       TAXPAYER SERVICES DIVISION
Kathy Klinkose, Administrator                                             (317) 233-1715
Angie Cole, Deputy Administrator                                          (317) 233-6077

                               TAX POLICY DIVISION
Thomas Conley, Administrator                                              (317) 232-2107



                                       IOWA
                       DEPARTMENT OF REVENUE
                             Hoover State Office Building
                                Des Moines, IA 50319
                   (Unless otherwise noted, all addresses are as above)

                            URL: http://www.state.ia.us/tax
                          Central FAX Number (515) 242-6040

Mark Schuling, Director                                                   (515) 281-3204
Page 24


                                 IOWA (CONTD)
                           ADMINISTRATIVE SUPPORT
Stuart Vos, Administrator, Revenue Operations Division                   (515) 281-5079
Richard J. Jacobs, Administrator, Technology/
Information Management Div.                                              (515) 281-3488
Cynthia Morton, Administrator, Internal Services Division                (515) 281-5778

                        STATE TAX ADMINISTRATION
Donald R. Cooper, Administrator, Compliance Division                     (515) 281-3254
Richard Stradley, Administrator, Property Tax Division                   (515) 281-3303

                                      LEGAL
Lucille Hardy, Acting Chief Legal Counsel                                (515) 281-5056

                          TAX RESEARCH AND
                      PROGRAM ANALYSIS SECTION
Michael Lipsman, Manager                                                 (515) 281-4359

                               GENERAL INFORMATION
Information/Taxpayer Service                                             (515) 281-3114



                                    KANSAS
                      DEPARTMENT OF REVENUE
                            Docking State Office Building
                              915 S.W. Harrison Street
                                 Topeka, KS 66612
                  (Unless otherwise noted, all addresses are as above)

                         URL: http://www.ksrevenue.org
                       Central FAX Number (785) 368-8392

Joan Wagnon, Secretary of Revenue                                        (785) 296-3041
James Bartle, General Counsel                                            (785) 296-2382
Richard Cram, Policy and Research                                        (785) 296-3081
Tim Blevins, Information Systems                                         (785) 296-3973
Tom Groneman, Director, Alcoholic Beverage Control                       (785) 296-7015
Mike Boekhaus, Audit                                                     (785) 291-3431
Bruce Larkin, Tax Appeal Administrator                                   (785) 296-8828

                           MOTOR VEHICLE DIVISION
Carmen Alldrit, Director                                                 (785) 296-3601
                                                                                    Page 25


                    PROPERTY VALUATION DEPARTMENT
Mark S. Beck, Director                                                        (785) 296-4218

                                   TAX OPERATIONS
Steve Stotts, Director of Taxation                                            (785) 296-6431
Rick Clelland, Customer Relations                                             (785) 296-2445
Jeff Scott, Collections                                                       (785) 296-3321
Ken Rakestraw, Channel Management                                             (785) 296-6689
Gary Centlivre, Telefile / EFT                                                (785) 291-3772

                                        KENTUCKY
                            DEPARTMENT OF REVENUE
                                      200 Fair Oaks Lane
                                     Frankfort, KY 40620
                       (Unless otherwise noted, all addresses are as above)

                                  URL: http://revenue.ky.gov
                              Central FAX Number (502) 564-3875

Mark Treesh, Commissioner                                                     (502) 564-4240
Marian S. Davis, Deputy Commissioner                                          (502) 564-3226
Brad Thomas, Executive Assistant                                              (502) 564-3226
Cathy Freeman, Acting Ombudsman                                               (502) 564-7822

                                     DISCLOSURE BRANCH
Paula Fallis, Manager                                                         (502) 564-2551

                     SPECIAL INVESTIGATIONS DIVISION
Wendell Butler, Director                                                      (502) 564-4470

                     DIVISION OF LEGISLATIVE SERVICES
Eddie Mattingly, Director                                                     (502) 564-4240

                 OFFICE OF LEGAL SERVICES FOR REVENUE
Eric Craig, Executive Director                                                (502) 564-3112

                 OFFICE OF PROCESSING & ENFORCEMENT
Mack Gillim, Executive Director                                               (502) 564-3227
Keith Tiemeyer, Director, Division of Operations                              (502) 564-9329
Don Guier,* Director, Division of Collections                                 (502) 564-4921
Paul Johnson, Director, Division of Registration & Data Integrity             (502) 564-3227

                       OFFICE OF PROPERTY VALUATION
Marsha McQueary, Executive Director                                           (502) 564-8338
Phil Yancey, Director, Local Valuation                                        (502) 564-8338
*Address: 100 Fair Oaks Lane, Frankfort, KY 40601
Page 26


                         KENTUCKY (CONTD)
Beth Brosmore, Director, State Valuation                              (502) 564-5807
David Gabbard, Director, Division of Minerals Taxation & GIS Services (502) 564-8334

                         OFFICE OF INCOME TAXATION
Gary Morris, Executive Director                                          (502) 564-5495
Bonnie Lee, Director, Division of Individual Income Tax                  (502) 564-7007
Elyse Weigel, Director, Division of Corporation Tax                      (502) 564-8139

                       OFFICE OF SALES & EXCISE TAXES
Richard Dobson, Executive Director                                       (502) 564-5523
Ricky Haven, Director, Division of Sales & Use Tax                       (502) 564-5170
Jim Oliver, Director, Division of Miscellaneous Tax                      (502) 564-2935

                       OFFICE OF FIELD OPERATIONS
Wayne Byrd, Executive Director                                           (502) 564-2113

                            GENERAL INFORMATION
Information                                                              (502) 564-4581


                                LOUISIANA
                      DEPARTMENT OF REVENUE
                       P.O. Box 201, Baton Rouge, LA 70821
                    617 N. Third Street, Baton Rouge, LA 70802
                  (Unless otherwise noted, all addresses are as above)

                      URL: http://www.revenue.louisiana.gov
                       Central FAX Number (225) 219-2771

Cynthia Bridges, Secretary                                               (225) 219-2700
     FAX: (225) 219-2708
Ellen Rhorer, Confidential Assistant                                     (225) 219-2700
Gary J. Matherne, Deputy Secretary                                       (225) 219-2700
Byron Arthur, Press Secretary & Communications Director                  (225) 219-2760
Byron Arthur, Training Director                                          (225) 219-2690

                          OFFICE OF LEGAL AFFAIRS
                          (REGULATORY CONTROLS)
Kimberly Robinson, Assistant Secretary                                 (225) 219-2073
Alva Smith, General Counsel                                            (225) 219-2080
Linda Denney, Policy Services – Administration/Miscellaneous Taxes/Research
                                                                       (225) 219-2780
                                                                            Page 27


Mike Pearson, Policy Services – Income/Corporation Franchise Taxes   (225) 219-2780
Raymond Tangney, Policy Services - Sales Tax                         (225) 219-2780

                    OFFICE OF MANAGEMENT AND FINANCE
Clarence Lymon, Undersecretary                                       (225) 219-2710
Joyce Anderson, Controller                                           (225) 219-2315
Dee Everett, Human Resources Director                                (225) 219-2020
Greg Montagnino, Information Technology Director                     (225) 219-2677
Phyllis Perry, Internal Audit Director                               (225) 219-2750

                 OFFICE OF TAX ADMINISTRATION, GROUP I
                             (PROCESSING SERVICES)
Courtney Shepler, Assistant Secretary                                (225) 219-2152
Janet Macmurdo, Revenue Processing Center Director                   (225) 219-2340
Barbara Roe, Post Processing Director                                (225) 219-2520
A.J. Williams, Support Services Director                             (225) 219-2100

                 OFFICE OF TAX ADMINISTRATION, GROUP II
                              (TAXPAYER SERVICES)
Gwen Scott, Assistant Secretary                         (225) 219-2150
Joy Shrum, Collection Director                          (225) 219-2244
Carl Reilly, Taxpayer Services Director                 (225) 219-2200

                OFFICE OF TAX ADMINISTRATION, GROUP III
                                 (TAX COMPLIANCE)
Kurt Van Brocklin, Assistant Secretary                               (225) 219-2157
Deborah Underwood, Field Audit Services Director                     (225) 219-2720
Virginia Burton, Office Audit Director                               (225) 219-2270
Barry Kelly, Special Investigations Director (Acting)                (225) 219-2280

               OFFICE OF ALCOHOL & TOBACCO CONTROL
                      P.O. Box 66404, Baton Rouge, LA 70896
             8549 United Plaza Blvd., Suite 220, Baton Rouge, LA 70809
                                 FAX: (225) 925-3975
Murphy J. Painter, Assistant Secretary                                (225) 925-4054

                      OFFICE OF CHARITABLE GAMING
                   P.O. Box 98502, Baton Rouge, LA 70884-9502
             8549 United Plaza Blvd., Suite 110, Baton Rouge, LA 70809
                                FAX: (225) 925-7069
Michael Legendre, Director                                            (225) 925-1835

                         LOUISIANA TAX COMMISSION
                               (PROPERTY TAXES)
               5420 Corporate Blvd., Suite 107, Baton Rouge, LA 70896
                                FAX: (225) 925-7827
Elizabeth L. Guglielmo, Chairman                                      (225) 925-7830
Page 28


                                 LOUISIANA (CONTD)
                   LOUISIANA TAX-FREE SHOPPING COMMISSION
                     2 Canal Street, Suite 20125, New Orleans, LA 70130
                                     FAX: (504) 568-6670
    Lisa Ponce de Leon, Director                                        (504) 568-5323



                                          MAINE
                                  REVENUE SERVICES
                                    24 State House Station
                                   Augusta, ME 04333-0024
                       (Unless otherwise noted, all addresses are as above)

                               URL: http://www.maine.gov/revenue

    Jerome D. Gerard, Acting Executive Director and State Tax Assessor    (207) 624-9677
                                                                     FAX: (207) 287-3618
    John W. Sagaser, General Counsel                                      (207) 624-9536
                                                                     FAX: (207) 287-3294
                                  APPELLATE DIVISION
    Stanley W. Piecuch, Interim Director                                  (207) 624-9701
                                                                     FAX: (207) 287-3294

                                   COMPLIANCE DIVISION
    Errol E. Dearborn, Director                                              (207) 624-9766
                                                                        FAX: (207) 287-6627

                                 ECONOMETRIC RESEARCH
    Michael J. Allen, Director                                               (207) 624-9570
                                                                        FAX: (207) 287-3618

                                   INCOME TAX DIVISION
    Dennis M. Doiron, Director                                               (207) 626-8483
                                                                        FAX: (207) 624-9694

                                  PROPERTY TAX DIVISION
    David P. Ledew, Director                                                 (207) 287-4790
                                                                        FAX: (207) 287-6396

                         SALES, FUEL & SPECIAL TAX DIVISION
    Peter B. Beaulieu, Director                                 (207) 624-9732
                                                           FAX: (207) 287-6628

                               SYSTEMS AND PROGRAMMING
    Karin Peterson, Director                                                  (207) 624-9771
                                                                               Page 29


                                                                   FAX: (207) 624-9740

                             TAXPAYER ADVOCATE
Bruce R. Livingston                                                     (207) 624-9649
                                                                   FAX: (207) 287-3618


                                MARYLAND
                      COMPTROLLER OF MARYLAND
                     P.O. Box 466, Annapolis, MD 21404-0466
                            Goldstein Treasury Building
                      80 Calvert Street, Annapolis, MD 21404
                  (Unless otherwise noted, all addresses are as above)

                        URL: http://www.comp.state.md.us
                        Central FAX Number (410) 974-3808

William Donald Schaefer, State Comptroller                              (410) 260-7801
R. Dean Kenderdine, Chief of Staff                                      (410) 260-7795
                                                                   FAX: (410) 974-2030
Linda L. Tanton, Deputy Comptroller                                     (410) 260-7806
                                                                   FAX: (410) 974-2030
Jerome W. Klasmeier, Assistant State Comptroller                        (410) 260-7308
Louise Hayman, Director, Office of Communications                       (410) 260-6348
                                                                   FAX: (410) 974-2045
Gerald I. Langbaum, Counsel to the Comptroller                          (410) 260-7808
                                                                   FAX: (410) 974-5895

                     REVENUE ADMINISTRATION DIVISION
                             Revenue Administration Center
                      P.O. Box 1829, Annapolis, MD 21404-1829
                                  FAX: (410) 974-3456
James M. Arnie, Director                                                 (410) 260-7445
Thaddeus S. Russell, Deputy Director                                     (410) 260-7625
Vacant, Assistant Director, Legal                                        (410) 260-7645
Joseph W. Parran, Assistant Director, Processing                         (410) 260-6200
Jane Y. Reger, Assistant Director, Administration                        (410) 260-7451

                  REGULATORY & ENFORCEMENT DIVISION
                              Goldstein Treasury Building
                      P.O. Box 2999, Annapolis, MD 21404-2999
                                 FAX: (410) 974-3201
Larry Tolliver, Director                                                 (410) 260-7491
John R. Horney, Jr., Deputy Director                                     (410) 260-7940
Earl Fowlkes, Assistant Director                                         (410) 260-7469
Daniel Adams, Assistant Director, Alcohol/Tobacco Tax Bureau             (410) 260-7319
Page 30


                         MARYLAND (CONTD)
Robert Crawford, Assistant Director, Motor Fuel Tax Bureau           (410) 260-7566
Dominick Balsoma, Assistant Director, Motor Fuel Tax Bureau          (410) 260-7536

                        BUREAU OF REVENUE ESTIMATES
                              FAX: (410) 974-5221
David Roose, Director                                                (410) 260-7329

                         CENTRAL PAYROLL BUREAU
                              Data Processing Center
                    P.O. Box 2396, Annapolis, MD 21401-2396
                              FAX: (410) 974-2473
Robert J. Murphy, Director                                           (410) 260-7406

                               COMPLIANCE DIVISION
                                   State Office Building
                   301 W. Preston Street, Baltimore, MD 21201-2383
                                  FAX: (410) 767-1310
James T. Loftus, Director                                            (410) 767-1556
Richard M. Glacken, Deputy Director                                  (410) 767-1556
Sharonne Bonardi, Assistant Director, Collections & Hearings         (410) 767-1557
Daniel C. Riley, Assistant Director, Audit & Compliance              (410) 767-1557

                      GENERAL ACCOUNTING DIVISION
                            Goldstein Treasury Building
                     P.O. Box 746, Annapolis, MD 21404-0746
                               FAX: (410) 974-3979
John D. Kenney, Director                                             (410) 260-7820

                   INFORMATION TECHNOLOGY DIVISION
                               Data Processing Center
                     P.O. Box 2367, Annapolis, MD 21404-2367
                               FAX: (410) 974-2762
John T. Salmon, Director                                             (410) 260-7634

             OFFICE OF PERSONNEL SERVICES & TRAINING
                          FAX: (410) 974-5249
Jeanne Zarnoch, Director                             (410) 260-7785
                                                                               Page 31


                          MASSACHUSETTS
                      DEPARTMENT OF REVENUE
                       P.O. Box 9550, 100 Cambridge Street
                              Boston, MA 02114-9550
                  (Unless otherwise noted, all addresses are as above)

                         URL: http://www.mass.gov/dor
                       Central FAX Number (617) 626-2299

Alan LeBovidge, Commissioner                                             (617) 626-2201
Sheila LeBlanc, Senior Deputy Commissioner                               (617) 626-2201
Timothy J. Connolly, Director of Communications                          (617) 626-2201

                   ADMINISTRATIVE SERVICES DIVISION
James Reynolds, Deputy Commissioner (includes training)                  (617) 626-2144

                             AUDIT DIVISION
Laurie McGrath, Deputy Commissioner                                      (617) 887-6864

                CHILD SUPPORT ENFORCEMENT DIVISION
Marilyn Ray Smith, Deputy Commissioner                                   (617) 626-4170

                   FEDERAL/STATE EXCHANGE OFFICE
Kevin McCarthy, Director                                                 (617) 626-2123

                   INFORMATION SERVICES ORGANIZATION
Vincent Piccinni, Deputy Commissioner                                    (617) 887-5450
J. Michael Guerin, Associate Deputy Commissioner                         (617) 887-5626
    Automated Services [Processing]

                   INSPECTIONAL SERVICES DIVISION
John Moynihan, Deputy Commissioner                                       (617) 626-2175

                                 LEGAL DIVISION
Kevin Brown, General Counsel                                             (617) 626-3254

                        LOCAL SERVICES DIVISION
Gerard Perry, Deputy Commissioner                                        (617) 626-2134

                 OFFICE OF TAX POLICY AND ANALYSIS
Howard Merkowitz, Director                                               (617) 626-3456

                           TAXPAYER ADVOCATE
Joseph McDermott, Taxpayer Advocate                                      (617) 626-2201
Page 32


                      MASSASCHUSSETS (CONTD)
                       TAXPAYER SERVICE DIVISION
Teresa O’Brien-Horan, Deputy Commissioner                                    (617) 887-6272



                                     MICHIGAN
                         DEPARTMENT OF TREASURY
                                 Richard H. Austin Building
                                   430 West Allegan Street
                                     Lansing, MI 48922
                      (Unless otherwise noted, all addresses are as above)

                         URL: http://www.michigan.gov/treasury

Julie Croll, Chief Deputy Treasurer                                         (517) 373-3223
                                                                       FAX: (517) 335-1785
Terry Stanton, Public Information Officer                                   (517) 373-3223

                                ATTORNEY GENERAL
                                 REVENUE DIVISION
Russell Prins, Assistant in Charge                                           (517) 373-3203

                    BUREAU OF TAX AND ECONOMIC POLICY
                             FAX: (517) 241-4742
Dale Vettel, Director                                                        (517) 373-3210

                             OFFICE OF HEARINGS
Daniel Greenberg, Administrator                                              (517) 636-4117

                                  TAX POLICY DIVISION
Glenn White, Administrator                                                   (517) 373-9600

        OFFICE OF POLICY COMMUNICATIONS AND DISCLOSURE
Miriam Van Goor, Administrator                     (517) 241-1789

             ECONOMIC AND REVENUE FORECASTING DIVISION
Jeffrey Guilfoyle, Administrator                     (517) 373-2697

                        TAX ANALYSIS DIVISION
Howard Heideman, Administrator                                               (517) 373-2697

                              TAX COMPLIANCE BUREAU
                                  FAX: (517) 636-4201
Sue Pifer, Director                                                          (517) 636-4171
                                                             Page 33



                                AUDIT DIVISION
Anthony Taylor, Administrator                          (517) 636-4200

              DISCOVERY AND TAX ENFORCEMENT DIVISION
Douglas Schafer, Administrator                       (517) 636-4120

                            TAX PROCESSING BUREAU
                                FAX: (517) 636-4445
Ronald Rhoda, Director                                 (517) 636-4280

                      RETURN PROCESSING DIVISION
Floyd Schmitzer, Administrator                         (517) 636-4280

                           CUSTOMER SERVICE BUREAU
                                FAX: (517) 636-4002
Stephen Hilker, Director                               (517) 636-4001

                       CUSTOMER CONTACT DIVISION
Lyle Mather, Administrator                             (517) 636-4640

                             TAXPAYER ADVOCATE
Stephen Hilker                                         (517) 636-4001

                         TECHNICAL SERVICES DIVISION
Vacant, Administrator                                  (517) 636-4232

                      FINANCIAL SERVICES BUREAU
                           FAX: (517) 373-4968
Mary MacDowell, Director                               (517) 241-2726

                            COLLECTION DIVISION
Michael Reynolds, Administrator                        (517) 636-5300

                            GENERAL INFORMATION
Treasury                                               (517) 373-3200
Page 34


                                 MINNESOTA
                          DEPARTMENT OF REVENUE
                     600 North Robert Street, St. Paul, MN 55146
                   (Unless otherwise noted, all addresses are as above)

                           URL: http://www.taxes.state.mn.us
                           Central FAX Number (651) 556-3100

Daniel A. Salomone, Commissioner                                          (651) 556-6003
Dennis Erno, Deputy Commissioner                                          (651) 556-6007
Don Trimble, Assistant Commissioner, Business Tax                         (651) 556-6004
Carole Wald, Assistant Commissioner, Individual Tax                       (651) 556-6006
Jack Mansun, Assistant Commissioner, Tax Policy                           (651) 556-6009
Wende O’Brien, Affirmative Action Officer
     and Taxpayer Rights Advocate                                         (651) 556-6010
 Steve Kraatz, Chief Information Officer                                  (651) 556-4786
 Fekade Cherinet, Internal Audit Officer                                  (651) 556-6028

                           ADMINISTRATIVE MANAGEMENT
Larry Collette, Director                                                  (651) 556-4000

                            APPEALS & LEGAL SERVICES
Terese Mitchell, Director                                                 (651) 556-4075

                            CORPORATE AND SALES TAX
Larry Wilkie, Director                                                    (651) 556-6817

                            CRIMINAL INVESTIGATIONS
Jeff Porupsky, Director                                                   (651) 556-6649

                                HUMAN RESOURCES
Kathy Zieminski, Director                                                 (651) 556-6660

                              INDIVIDUAL INCOME TAX
Jerry McClure, Director                                                   (651) 556-6466

                         INFORMATION SYSTEMS DIVISION
Vacant, Director                                                          (651) 556-6260

                                    PETROLEUM
Larry Trimble, Director                                                   (651) 556-6356

                                   PROPERTY TAX
Gordon Folkman, Director                                                  (651) 556-6104
                                                                               Page 35


                                     SPECIAL TAX
George Hoyum, Director                                                   (651) 556-4713

                                  TAX OPERATIONS
Cynthia Rowley, Acting Director                                          (651) 556-4814

                                  TAX RESEARCH
Paul Wilson, Director                                                    (651) 556-6138

                               WITHHOLDING TAX
Vicki Dickinson, Director                                                (651) 556-6444



                                MISSISSIPPI
                            STATE TAX COMMISSION
                         P.O. Box 1033, Jackson, MS 39215
                   1577 Springridge Road, Raymond, MS 39154
                  (Unless otherwise noted, all addresses are as above)

                         URL: http://www.mstc.state.ms.us
                        Central FAX Number (601) 923-7423

Joseph L. Blount, Chairman                                               (601) 923-7400
Terry Jordan, Associate Commissioner                                     (601) 923-7400
Donald L. Green, Associate Commissioner                                  (601) 923-7400
Alice G. Gorman, Deputy Commissioner                                     (601) 923-7400
Kathy Waterbury, Director of Communications                              (601) 923-7400

                          ADMINISTRATIVE SERVICES
Cindy Moses, Director                                                    (601) 923-7669
Lois Senger, Deputy Director                                             (601) 923-7651
Elizabeth Ramsey, Data Processing Director                               (601) 923-7714

                             AUDIT AND COMPLIANCE
Shelton Vance, Director                                                  (601) 923-7303
Carl Carlisle, Deputy Director                                           (601) 923-7303

                          INFORMATION TECHNOLOGY
Vacant, Director                                                         (601) 923-7451
Jeff Bynum, Director of Infrastructure                                   (601) 923-7451
Susan Wilks, Director of Systems Delivery                                (601) 923-7451

                                       LEGAL
Gary Stringer, Chief Legal Counsel                                       (601) 923-7412
Page 36


                          MISSISSIPPI (CONTD)
                              HUMAN RESOURCES
Lamar Wilson, Director                                                  (601) 923-7750
Kathryn Breeland, Training Director                                     (601) 923-7750

                                     PROPERTY
Frank H. McCain, Director                                               (601) 923-7631
Cindy Balentine, Deputy Director                                        (601) 923-7631

                                     REVENUE
Randy Ladner, Director of Revenue                                       (601) 923-7001
Terry Smith, Deputy Director of Revenue                                 (601) 923-7001
Jan Craig, Income and Franchise Director                                (601) 923-7040
George Higdon, Petroleum Tax Director                                   (601) 923-7150
Patsy Holeman, Motor Vehicle Licensing Director                         (601) 923-7141
Meg Bartlett, Sales and Use Tax Director                                (601) 923-7015
Billy Klauser, Miscellaneous Tax Director                               (601) 923-7175
Tony Lawler, Title Director                                             (601) 923-7200

                                   REVIEW BOARD
Gerald Yates, Chairman                                                  (601) 923-7440

                 ALCOHOLIC BEVERAGE CONTROL BUREAU
                        P.O. Box 540, Madison, MS 39110-0540
Vince Falconi, Director                                                 (601) 856-1301
Joe Perkins, Deputy Director                                            (601) 856-1301
Mark Hicks, Enforcement Chief                                           (601) 856-1320

                            GENERAL INFORMATION
Information                                                             (601) 923-7000



                                   MISSOURI
                       DEPARTMENT OF REVENUE
                                   P.O. Box 311
                 Harry S Truman State Office Building, Room 670
                301 W. High Street, Jefferson City, MO 65105-0311
                 (Unless otherwise noted, all addresses are as above)

                               URL: http://dor.mo.gov
                         Central FAX Number (573) 751-7150

Trish Vincent, Director of Revenue                                      (573) 751-5671
Lowell Pearson, Deputy Director                                         (573) 751-2992
                                                                               Page 37


Maura Browning, Public Information Officer                               (573) 751-8222

                          CUSTOMER SERVICES DIVISION
Julie A. Allen, Division Director                                        (573) 526-1824

                              TAXATION BUREAU
Stan Farmer, Bureau Administrator                                        (573) 751-3470

                         LEGAL SERVICES DIVISION
Rod Chapel, General Counsel                                              (573) 751-4413

                     GOVERNMENTAL AFFAIRS BUREAU
Michael Morris, Bureau Administrator                                     (573) 751-2110

        HUMAN RESOURCE SERVICES AND DEVELOPMENT BUREAU
Victoria Hillstrom, Bureau Administrator          (573) 751-4944

                        FIELD COMPLIANCE BUREAU
Scott Leary, Bureau Administrator                                        (573) 751-8374

                          GENERAL INFORMATION
Main Number and Information                                              (573) 751-4450
Forms by Fax                                                             (573) 751-4800



                                 MONTANA
                       DEPARTMENT OF REVENUE
                                    P.O. Box 5805
                              Sam W. Mitchell Building
                      125 N. Roberts, Helena, MT 59604-5805
                  (Unless otherwise noted, all addresses are as above)

                         URL: http://www.mt.gov/revenue
                        Central FAX Number (406) 444-3696

Dan Bucks, Director                                                      (406) 444-1900
Larry Finch, Tax Policy & Research                                       (406) 444-3526
Cynthia Piearson, Public Information Officer                             (406) 444-6700
Dave Ohler, Chief Legal Counsel                                          (406) 444-1763
Jenny Weigand, Training Officer                                          (406) 444-1873

                        BUSINESS AND INCOME TAXES
Gene Walborn, Administrator                                              (406) 444-0908
Shona McHugh, Bureau Chief                                               (406) 444-5817
Lee Baerlocher, Bureau Chief                                             (406) 444-3587
Page 38



                           MONTANA (CONTD)
             CITIZEN SERVICES AND RESOURCE MANAGEMENT
Steve Austin, Administrator                         (406) 444-1479
Customer Service Center                             (406) 444-6900
                              LIQUOR CONTROL
Shauna Helfert, Administrator                       (406) 444-1464

             INFORMATION TECHNOLOGY and PROCESSING
Margaret Kauska, Administrator                     (406) 444-9535

                           PROPERTY ASSESSMENT
Randy Wilke, Deputy Director for Reappraisal                             (406) 444-3717


                                 NEBRASKA
                       DEPARTMENT OF REVENUE
                                   P.O. Box 94818
                             301 Centennial Mall South
                              Lincoln, NE 68509-4818
                  (Unless otherwise noted, all addresses are as above)

                        URL: http://www.revenue.state.ne.us
                        Central FAX Number (402) 471-5608

Mary Jane Egr Edson, State Tax Commissioner                              (402) 471-5604
Michele Allen, Administrative Assistant                                  (402) 471-5604
Thomas W. Norris, Director of Legislative Policy                         (402) 471-5800
Gary B. Heinicke, Director of Special Projects                           (402) 471-5695

                               AUDIT SERVICES
G. Shaun Sookram, Administrator                                          (402) 471-5751

                      CHARITABLE GAMING SERVICES
James M. Haynes, Director, Charitable Gaming and Investigative Services (402) 471-5813

                    FINANCE & MANAGEMENT SERVICES
Richard A. Gettemy, Administrator                                        (402) 471-5890

                          INVESTIGATIVE SERVICES
E. Greg Schnasse, Administrator                                          (402) 471-5941

                                LEGAL SERVICES
Thomas J. Gillaspie, Administrator                                       (402) 471-5915
                                                                               Page 39



                                     LOTTERY
James M. Haynes, Acting Director                                         (402) 471-5630

                                   MOTOR FUELS
Janet A. Lake, Administrator                                             (402) 471-5678

                                    PERSONNEL
Timothy A. Young, Administrator                                          (402) 471-5611

                              RESEARCH SERVICES
David Dearmont, Administrator                                            (402) 471-5700
                          REVENUE OPERATIONS AND
                              TAXPAYER SERVICES
Leonard J. Sloup, Director, Operations & Taxpayer Services               (402) 471-5805

                               SPECIAL SERVICES
Charles P. Long, Manager                                                 (402) 471-5624



                                   NEVADA
                      DEPARTMENT OF TAXATION
                              1550 E. College Parkway
                               Carson City, NV 89706
                  (Unless otherwise noted, all addresses are as above)

                            URL: http://tax.state.nv.us
                       Central FAX Numbers (775) 684-2020

Chuck Chinnock, Executive Director                                       (775) 684-2060
Dino DiCianno, Deputy Executive Director                                 (775) 684-2070
Tom Summers, Deputy Executive Director                                   (775) 684-2074
Erin Fierro, Executive Assistant                                         (775) 684-2096
Karen Dickerson, Senior Deputy Attorney General                          (775) 684-1223

                  ADMINISTRATIVE SERVICES DIVISION
M. Lynne Knack, Administrative Services Officer                          (775) 684-2071

                             COMPLIANCE DIVISION
Jerrie Smith, Carson City Tax Division Manager                           (775) 684-2069
Cathy Chambers, Reno Tax Division Manager                                (775) 688-1301
Paulina Oliver, Las Vegas Tax Division Manager                           (702) 486-2331

                   DIVISION OF ASSESSMENT STANDARDS
Terry Rubald, Chief                                                      (775) 684-2095
Page 40


                              NEVADA (CONTD)
                              CENTRAL INFORMATION
Information                                                              (775) 684-2135



                            NEW HAMPSHIRE
          DEPARTMENT OF REVENUE ADMINISTRATION
                      P.O. Box 457, Concord, NH 03302-0457
                       45 Chenell Drive, Concord, NH 03301
                  (Unless otherwise noted, all addresses are as above)

                         URL: http://www.state.nh.us/revenue
                         Central FAX Number (603) 271-6121

G. Philip Blatsos, Commissioner                                          (603) 271-2318
Robin Paveglio, Taxpayer Advocate                                        (603) 271-8481
Customer Service                                                         (603) 271-2191

                                  AUDIT DIVISION
John Mintken, Director                                                   (603) 271-3400

                               COLLECTION DIVISION
Pierre Boisvert, Assistant Director                                      (603) 271-1346

                         COMMUNITY SERVICES DIVISION
                          57 Regional Drive, Concord, NH 03301
Robert Boley, Director                                                   (603) 271-3397
Barbara Robinson, Assistant Director                                     (603) 271-3397

                         PROPERTY APPRAISAL DIVISION
                         57 Regional Drive, Concord, NH 03301
Guy Petell, Director                                                     (603) 271-2687
Linda Kennedy, Equalization                                              (603) 271-2687

                        MUNICIPAL SERVICES DIVISION
                        57 Regional Drive, Concord, NH 03301
Don Borror, Assistant Director                                           (603) 271-3397

                               DISCOVERY BUREAU
John Lighthall, Tax Auditor                                              (603) 271-8456

                     DOCUMENT PROCESSING DIVISION
Donna Ferland, Director                                                  (603) 271-1330
                                                                               Page 41



                                 REVENUE COUNSEL
John Hayes, Revenue Counsel                                              (603) 271-3400
                                 HEARINGS BUREAU
Kathleen Sher, Hearing Officer                                           (603) 271-1304

                       GENERAL STATE INFORMATION
Information                                                              (603) 271-1110



                                 NEW JERSEY
                         DIVISION OF TAXATION
                             Department of the Treasury
                                    P.O. Box 240
                                  50 Barrack Street
                              Trenton, NJ 08695-0240
                  (Unless otherwise noted, all addresses are as above)

                   URL: http://www.state.nj.us/treasury/taxation/
                      Central FAX Number (609) 984-2061

Carol O'Cleireacain, Acting Director                                     (609) 292-5185
Maureen Adams, Acting Deputy Director                                    (609) 292-5185
Mark S. Wintermute, Chief of Staff                                       (609) 292-5185
Maureen Adams, Counsel to the Director                                   (609) 292-7391

                                       AUDIT
Richard W. Schrader, Assistant Director                                  (609) 292-0978

                                  COMPLIANCE
Cheryl Fulmer, Acting Assistant Director                                 (609) 292-6611

                    OFFICE OF CRIMINAL INVESTIGATION
Susan J. Kane, Chief                                                     (609) 291-7865

                           OFFICE OF REVENUE AND
                              ECONOMIC ANALYSIS
Richard L. Kaluzny, Assistant Director                                   (609) 292-7167

                         PROPERTY ADMINISTRATION
Stephen M. Sylvester, Assistant Director                                 (609) 292-8822

                            TECHNICAL SERVICES
Karen M. Wood, Assistant Director                                        (609) 633-6923
Page 42


                         NEW JERSEY (CONTD)
Nicholas Catalano, Chief, Regulatory Services                             (609) 292-5995
Edward Scheingold, Chief, Customer Services                               (609) 777-5615
Sheri Silverstein, Chief, Information and Publications                    (609) 633-8426

                              TECHNICAL SUPPORT
John D’Errico, Assistant Director                                         (609) 292-5045

                            TAXPAYER INFORMATION
General                                                                   (609) 292-6400
Automated Information/Assistance (toll free within NJ only)               (800) 323-4400
Automated Information/Assistance (within NJ or outside NJ)                (609) 826-4400
TTY Equipment Users (toll free within NJ only)                            (800) 286-6613
TTY Equipment Users (anywhere)                                            (609) 984-7300
TAXFAX for Forms                                                          (609) 826-4500



                                NEW MEXICO
              TAXATION AND REVENUE DEPARTMENT
                       P.O. Box 630, Santa Fe, NM 87504-0630
                     1100 St. Francis Drive, Santa Fe, NM 87502
                   (Unless otherwise noted, all addresses are as above)

                          URL: http://www.state.nm.us/tax/
                         Central FAX Number (505) 827-0331

                          OFFICE OF THE SECRETARY
Jan Goodwin, Secretary                                                    (505) 827-0341
Dona Cook, Deputy Secretary                                               (505) 827-0341
Vacant, Tax Policy Director                                               (505) 827-0341
David Harwell, Public Information Officer                                 (505) 827-0313
Elizabeth Glenn, Acting Chief Counsel, Legal Services                     (505) 827-0734
Tom Clifford, Chief, Tax Research and Statistics Office                   (505) 827-0690
Patricia Herrera, Taxpayer Information Policy Office                      (505) 827-0928

                     ADMINISTRATIVE SERVICES DIVISION
Wanda Helms, Director                                                     (505) 827-0369
Dorothy Lynch, Deputy Director                                            (505) 827-0290
Jey Stark, Training Services                                              (505) 827-0396

                       AUDIT AND COMPLIANCE DIVISION
                              FAX: (505) 827-9801
Phillip Salazar, Director                                                 (505) 827-0900
                                                                                Page 43


David Fergeson, Deputy Director                                           (505) 827-0901

                            MOTOR VEHICLE DIVISION
Ken Ortiz, Director [Vehicle Taxes and Fees]                              (505) 827-2296
Keith Perry, Deputy Director                                              (505) 476-3547
Alicia Ortiz, Deputy Director                                             (505) 827-2269
Felix Alderete, Deputy Director                                           (505) 827-0316
                             PROPERTY TAX DIVISION
Tim Eichenburg, Director                                                  (505) 827-0870
Michael O’Melia, Deputy Director                                          (505) 827-0876

                       REVENUE PROCESSING DIVISION
Libby Gonzales, Director                                                  (505) 827-0800
    [Liquor, Tobacco, Fuel, Gross Receipts and Income Taxes]
Ron Cruz, Deputy Director                                                 (505) 827-0788

                     TAX FRAUD INVESTIGATIONS DIVISION
Alvan Romero, Director                                                    (505) 841-6544
James Maes, Deputy Director                                               (505) 841-5555
Tax Fraud Investigations Division Hotline                                 (866) 457-6789

                            ONGARD SERVICE CENTER
John Salazar, Director
[Oil and Gas, Hard Mineral Severance Taxes]                               (505) 827-0357

                            CENTRAL SWITCHBOARD
Santa Fe                                                                  (505) 827-0700
Albuquerque                                                               (505) 841-6200



                           NEW YORK STATE
            DEPARTMENT OF TAXATION AND FINANCE
                               W.A. Harriman Campus
                                Albany, NY 12227-0125
                   (Unless otherwise noted, all addresses are as above)

                           URL: http://www.tax.state.ny.us

Andrew S. Eristoff, Commissioner                                          (518) 457-2244
Barbara G. Billet, Executive Deputy Commissioner                          (518) 457-7358
Thomas Bergin, Director of Public Information                             (518) 457-4242
Michael Bucci, Assistant Director of Public Information                   (518) 457-4242
Holly Chamberlin, Business Ambassador                                     (518) 485-5080
Marianne Harris, Deputy Inspector General                                 (518) 485-8698
Andrew Maguire, Director, Bureau of Internal Audit                        (518) 457-8179
John Evers, Director, Legislative Affairs                                 (518) 457-2398
Page 44


                   NEW YORK STATE (CONTD)
                             OFFICE OF COUNSEL
Christopher C. O’Brien, Deputy Commissioner and Counsel           (518) 457-3746
Mark Volk, Deputy Counsel                                         (518) 457-2070
Deborah Liebman, Deputy Counsel                                   (518) 457-6240

                            OFFICE OF ADMINISTRATION
Harry Van Wormer, Deputy Commissioner, Administration             (518) 457-4900
Lisa Negus, Director, Operations Support Bureau                   (518) 485-7891
Deborah Dammer, Director, Human Resources Management*             (518) 457-2786
     (*Responsibilities include Agency Training)

              OFFICE OF BUDGET & MANAGEMENT ANALYSIS
Robert Tangorre, Chief Financial Officer             (518) 457-1000
Kiaran Johnson-Lew, Director, Management Analysis
    and Project Services                             (518) 457-8660
Donald Kohn, Director, Fiscal Services               (518) 457-8235

                         OFFICE OF TAX ENFORCEMENT
Peter Farrell, Deputy Commissioner, Tax Enforcement               (518) 457-9692
    (212) 459-7830
Bruce Kato, Asst. Deputy Commissioner, Tax Enforcement            (212) 459-8823
Thomas Stanton, Director, Petroleum, Alcohol and Tobacco Bureau   (212) 459-7832
Vacant, Director, Revenue Crimes Bureau                           (212) 459-7827

                           OFFICE OF TAX OPERATIONS
Robert Gola, Deputy Commissioner, Tax Operations                  (518) 485-2863
Joseph F. Gecewicz, Director, Tax Compliance Division             (518) 457-1138
Christine London, Director, Tax Compliance Operations             (518) 485-1716
David S. Esmond, Director, Tax Compliance Mgmt. Services          (518) 457-1139
Nonie Manion, Director of Tax Audits                              (518) 457-2750
Brian Haas, Director, Income/Franchise Desk, Audit Bureau         (518) 457-3577
Patricia Coneys, Director, Income/Franchise Field, Audit Bureau   (518) 457-5663
Joe Carzo, Director, Sales Tax Audit Bureau                       (518) 457-8628
James Breen, Director, Transaction/Transfer Tax Audit Bureau      (518) 457-0432
Regina Jaffe, Director, Field Audit Operations (Nassau)           (516) 542-6058
    (Manhattan)                                                   (212) 459-7780
    (Albany)                                                      (518) 457-8652

                    OFFICE OF TAX POLICY ANALYSIS
Michelle A. Cummings, Deputy Commissioner, Tax Policy Analysis    (518) 457-4357
Marilyn M. Kaltenborn, Director, Technical Services Division      (518) 457-1153
                                                                                Page 45


                        BUREAU OF CONCILIATION AND
                         MEDIATION SERVICES (BCMS)
Barry M. Bresler, Director, BCMS                                         (518) 485-8063
Carl DeCesare, Assistant Director, BCMS                                  (518) 485-8063

                          DIVISION OF THE TREASURY
Aida M. Brewer, Deputy Commissioner and Treasurer                        (518) 474-4250
George Yee, Director, Investments/Cash Management /
    Accounting Operations                                                (518) 473-3593

                                      e-MPIRE
Terry Atwater, Director, e-MPIRE                                         (518) 457-7929

                        ENTERPRISE SERVICES DIVISION
Brian Digman, Director, Enterprise Services Division                     (518) 457-4362
Max Birdsall, Director, Technology/Data Management                       (518) 457-6070

                  TAXPAYER SERVICES & REVENUE DIVISION
Jamie Woodward, Director, Taxpayer Service/Revenue Division              (518) 457-2261
Helen Pelersi, Director, Taxpayer Services Strategy Bureau               (518) 457-3444
Chris Belden, Director, Protest & Exceptions Bureau                      (518) 457-1742
Donna Schofield, Director, Returns, Deposits, Overpayments/
    Control Bureau                                                       (518) 457-7919
Andrew Morris, Director, Revenue Services                                (518) 485-1049
Geri Maresca, Director, Taxpayer Contact Center                          (518) 457-2260

                              TELEPHONE ASSISTANCE
General Information, In-state and Canada                                 (800) CALL TAX
Outside the United States                                                (518) 485-6800



                           NEW YORK CITY
                       DEPARTMENT OF FINANCE
                    Municipal Building, 1 Centre Street, Rm 500
                                New York, NY 10007
                  (Unless otherwise noted, all addresses are as above)

                        URL: http://www.nyc.gov/finance
                       Central FAX Number (212) 669-2275

Martha E. Stark, Commissioner                                            (212) 669-4855
Rochelle Patricof, First Deputy Commissioner                             (212) 669-2525
Diane Bratcher, Director, Pension Unit                                   (212) 669-2866
Page 46


                    NEW YORK CITY (CONTD)
                                ADJUDICATIONS
                   66 John Street, 3rd Floor, New York, NY 10038
                                FAX: (212) 361-8233
Mary Gotsopoulis, Chief Administrative Law Judge                     (212) 361-8290

                                 ADMINISTRATION
                   1 Centre Street, Room 1040, New York, NY 10007
                                  FAX: (212) 669-2331
Vacant, Assistant Commissioner (Room 1040)                           (212) 669-4570

                                       AUDIT
                  345 Adams Street, 10th Floor, Brooklyn, NY 11201
                                FAX: (718) 403-4092
Pauline Hyles, Assistant Commissioner                                (718) 403-4537

                                   CITY REGISTER
                    66 John Street, 12th Floor, New York, NY 10038
                                  FAX: (212) 361-7100
Annette Hill, City Register                                          (212) 361-7130

                COLLECTIONS AND DATA MANAGEMENT
                 59 Maiden Lane, 28th Floor, New York, NY 10038
                                FAX: (212) 487-1913
Pamela Parker-Cortijo, Assistant Commissioner                        (212) 232-4222

                      COMMUNICATIONS AND OUTREACH
                   59 Maiden Lane, 20th Floor, New York, NY 10038
                               FAX: (212) 504-4118
Sam Miller, Assistant Commissioner                                   (212) 504-4271
Owen Stone, Press Secretary                                          (212) 232-1773

                              CUSTOMER SERVICE
                       59 Maiden Lane, New York, NY 10038
Vacant, Assistant Commissioner                                       (212) xxx-xxxx

                                 ENFORCEMENT
                  345 Adams Street, 13th Floor, Brooklyn, NY 11201
                                FAX: (718) 403-3911
Carlton Butler, Assistant Commissioner                               (718) 403-4305

                     INFORMATION SYSTEMS SERVICES
                345 Adams Street, 12th Floor, Brooklyn, NY 11201
                              FAX: (718) 403-3744
George Mark, Assistant Commissioner                                  (718) 403-4200
                                                                               Page 47


                           OFFICE OF LEGAL AFFAIRS
                   345 Adams Street, 3rd Floor, Brooklyn, NY 11201
                                 FAX: (212) 669-2275
Dara Jaffee, Assistant Commissioner                                      (212) 669-4876
                             PAYMENT OPERATIONS
                        59 Maiden Lane, 20th Floor, 212-232-1742
                                 FAX: (212) 232-1759
Leslie Zimmerman, Assistant Commissioner                                 (212) 232-1742

                                   PROPERTY
                 66 John Street, 12th Floor, New York, NY 10038
                               FAX: (212) 361-7101
Dara Ottley-Brown, Assistant Commissioner                                (212) 361-7110

                          OFFICE OF THE SHERIFF
                 31 Chambers Street, 6th Floor, New York, NY 10007
                               FAX: (212) 766-9666
Lindsay Eason, Sheriff                                                   (212) 788-8731

                           OFFICE OF TAX POLICY
                 253 Broadway, 8th Floor, New York, NY 10007
                             FAX: (212) 788-4144
Michael Hyman, Assistant Commissioner                                    (212) 788-3798

                     OFFICE OF TECHNOLOGY SOLUTIONS
                   59 Maiden Lane, 26th Floor, New York, NY 10038
                                 FAX: (212) 232-2446
Albert Stratton, Chief of Technology                                     (212) 232-2541

                                    TREASURY
                  1 Centre Street, Room 727, New York, NY 10007
                                FAX: (212) 669-4656
Robert Lee, Deputy Commissioner (Room 727)                               (212) 669-2746



                          NORTH CAROLINA
                      DEPARTMENT OF REVENUE
                        P.O. Box 25000, Raleigh, NC 27640
                 501 N. Wilmington Street, Raleigh, NC 27604-8001
                  (Unless otherwise noted, all addresses are as above)

                           URL: http://www.dornc.com
                        Central FAX Number (919) 733-0023

E. Norris Tolson, Secretary                                              (919) 733-7211
Reginald S. Hinton, Deputy Secretary                                     (919) 733-7211
Page 48


                    NORTH CAROLINA (CONTD)
Alan P. Felton, Asst. Secretary for Tax Compliance                 (919) 733-3510
James H. Cooke, Asst. Secretary for Tax Administration             (919) 733-4433
Eugene J. Cella, Asst. Secretary for Administrative Tax Hearings   (919) 733-7211
Margaret M. “Randy” Barnes, Assistant Secretary,
    Information Technology                                         (919) 715-1763

                  ADMINISTRATIVE SERVICES DIVISION
Thomas C. Lamar, Director                                          (919) 733-7196

           ATTORNEY GENERAL’S OFFICE (REVENUE SECTION)
Kay Miller Hobart, Special Deputy Attorney General  (919) 716-6550

                              COLLECTION DIVISION
Charlie Helms, Director                                            (919) 733-3510

                           CORPORATE, EXCISE AND
                          INSURANCE TAX DIVISION
Gregory B. Radford, Director                                       (919) 733-8510

                            CRIMINAL INVESTIGATIONS
Thomas L. Dixon, Director                                          (919) 733-6354

           DOCUMENTS AND PAYMENTS PROCESSING DIVISION
Jerry Coble, Director                              (919) 733-3026

                      E-FILE & DEVELOPMENT UNIT
Johnetta Baugham, Manager                                          (919) 733-1674

               ENTERPRISE PROJECT MANAGEMENT OFFICE
Barbara Bostian, Management Officer                 (919) 715-9970

                             EXAMINATION DIVISION
John W. Sadoff, Director                                           (919) 715-9901

                      FINANCIAL SERVICES DIVISION
Keith F. McCombs, Chief Financial Officer                          (919) 733-6800

                           INFORMATION TECHNOLOGY
Tracy Doaks, Deputy CIO                                            (919) 715-9955
Angela Altice, Director, Production Systems                        (919) 733-0091
Joe Tetro, Director, Technology Services                           (919) 715-8681
Rick W. Smartwood, Director, Database Management                   (919) 715-4446

                           MOTOR FUEL TAX DIVISION
Julian W. Fitzgerald, Director                                     (919) 733-3409
                                                                               Page 49


                         PERSONAL TAXES DIVISION
Nancy R. Pomeranz, Director                                              (919) 733-3565

                  POLICY ANALYSIS STATISTICS DIVISION
Karl Knapp, Director                                                     (919) 733-4548

                             PROPERTY TAX DIVISION
David Baker, Director                                                    (919) 733-7711

                       PUBLIC INFORMATION OFFICER
Kimberly Y. Brooks, Director                                             (919) 733-5327

                            SALES AND USE TAX DIVISION
Andy Sabol, Director                                                     (919) 733-2151

           TAXPAYER ASSISTANCE & COLLECTION CENTER
Wanda Henderson, Manager                          (252) 467-9022

                      TAXPAYER ASSISTANCE DIVISION
Michael A. Boone, Director                                               (919) 733-3510

                                TRAINING DIVISION
Cheryl A. Perry, Director                                                (919) 715-7421

                 UNAUTHORIZED SUBSTANCE TAX DIVISION
Cale Johnson, Director                                                   (919) 733-6459



                              NORTH DAKOTA
              OFFICE OF STATE TAX COMMISSIONER
                        600 E. Boulevard Avenue, Dept. 127
                             Bismarck, ND 58505-0599
                  (Unless otherwise noted, all addresses are as above)

                              URL: www.nd.gov/tax
                        Central FAX Number (701) 328-3700

Cory Fong, Commissioner                                                  (701) 328-2770
Robert J. Christman, Deputy Commissioner                                 (701) 328-2770
Neva Carlisle, Administrative Assistant                                  (701) 328-2771

                                  AD VALOREM
Marcy Dickerson, State Supervisor of Assessments                         (701) 328-3128
Page 50


                    NORTH DAKOTA (CONTD)
                              FISCAL MANAGEMENT
Glenda Anderson, Director                                                 (701) 328-3462

                  INCOME, SALES AND SPECIAL TAX DIVISION
Gary Anderson, Director                                                   (701) 328-3471
Blane Braunberger, Supervisor, Sales Tax Audit                            (701) 328-3472
Joan Galster, Supervisor Estate, Fuels & Wholesale Alcohol Taxes          (701) 328-3139
Mary Loftsgard, Supervisor, Corporation Income Tax                        (701) 328-2045
John Quinlan, Supervisor, Tobacco & Cigarette Taxes                       (701) 328-3475
Kevin Schatz, Supervisor, Oil and Gas Tax                                 (701) 328-3657
Myles Vosberg, Supervisor, Sales Tax Compliance                           (701) 328-3011
Jill Weigel, Supervisor, Individual Income Tax                            (701) 328-3277

                                        LEGAL
Robert Wirtz, Chief Counsel                                               (701) 328-2776

                                    OPERATIONS
Catherine Forsch, Director                                                (701) 328-2783

                        PLANNING AND RESEARCH
Kathryn Strombeck, Research Analyst                                       (701) 328-3402



                                       OHIO
                      DEPARTMENT OF TAXATION
                                    P O BOX 530
                    Rhodes Office Tower, 30 East Broad Street
                             Columbus, Ohio 43216-0530
                  (Unless otherwise stated, all addresses are as above)

                           URL: http://www.tax.ohio.gov
                        Central FAX Number (614) 466-6401

                           COMMISSIONER’S OFFICE
William W. Wilkins, Tax Commissioner                                      (614) 466-2166
James McAndrew, CIO                                                       (614) 466-2166
Laura Kistler, Executive Assistant                                        (614) 466-2166
Rick Anthony, Deputy Tax Commissioner, Operations                         (614) 466-2166
Fred G. Church, Deputy Tax Commissioner, Policy                           (614) 466-2166
Fred Nicely, Deputy Tax Commissioner, Chief Legal Counsel                 (614) 466-2166
Boris Slogar, Deputy Tax Commissioner, Services                           (614) 466-2166
     FAX: (614) 466-6401
                                                                   Page 51

           TAXPAYER SERVICE AND COMPLIANCE DIVISION
                         4485 Northland Ridge Boulevard
                             Columbus, Ohio 43229
Mark Walker, Executive Administrator                    (614) 387-1801
   FAX: (614) 387-1849

                              BUDGET AND FISCAL
Kevin McNeil, Chief Financial Officer                        (614) 466-6405
    FAX: (614) 466-8393

                  EMPLOYEE DEVELOPMENT AND TRAINING
Arthur L. Flesch, Administrator                              614) 466-7560
    FAX: (614) 728-8466

                                ESTATE TAX
                         4485 Northland Ridge Boulevard
                           Columbus, Ohio 43229-3529
Michael Dundon, Administrator                                (614) 387-1976
    FAX: (614) 387-1984

                         EXCISE AND MOTOR FUEL TAX
Dale Bischoff, Executive Administrator                       (614) 466-3794
    FAX: (614) 752-8644

                            HUMAN RESOURCES
Francie Adams, Executive Administrator                       (614) 466-3020
    FAX: (614) 466-9867

                           BUSINESS TAX DIVISION
                      (CORPORATE FRANCHISE TAX)
                          4485 Northland Ridge Boulevard
                              Columbus, Ohio 43229
Tom Duncan, Administrator                                    (614) 387-0236
   FAX: (614) 387-1851

                           OPERATIONS AND SUPPORT
                            4485 Northland Ridge Boulevard
                                Columbus, Ohio 43229
Tom Snyder, Executive Administrator                          (614) 438-5302
    FAX: (614) 466-3093
                      INCOME & SCHOOL DISTRICT TAX
                            4485 Northland Ridge Boulevard
                                Columbus, Ohio 43229
Del Harlan, Administrator (Income Tax)                       (614) 387-0224
    FAX: (614) 466-3093
School District                                              (614) 387-0222
    FAX: (614) 466-0012
Page 52


                               OHIO (CONTD)
                    INVESTIGATION AND ENFORCEMENT
                        4485 Northland Ridge Boulevard
                            Columbus, Ohio 43229
Bob Bray, Administrator                                  (614) 466-6939
    FAX: (614) 752-1929

                           CHIEF COUNSEL DIVISION
Margaret A. Brewer, Administrator, Appeals Management    (614) 466-6750
Charlie Rhilinger, Administrator, Taxpayer Appeals       (614) 466-6750
    FAX: (614) 466-7979

                                 PROPERTY TAX
Shelley Wilson, Executive Administrator                  (614) 466-5744
     FAX: (614) 752-9822

                             PERSONAL PROPERTY TAX
Bill Peters, Administrator                               (614) 466-3280
     FAX: (614) 466-8654

                        SALES AND USE TAX DIVISION
Bryan Hairston, Administrator                            (614) 466-4810
    FAX: (614) 466-4977

                                 TAX ANALYSIS
Chris Hall, Administrator                                (614) 466-3960
    FAX: (614) 752-0700

                                 FORECASTING
Mike Sobul, Administrator                                (614) 466-3960
    FAX: (614) 752-0700

                        TAX EQUALIZATION DIVISION
Chris Kantzer, Administrator                             (614) 466-5744
    FAX: (614) 752-9822
                                 Service Centers
Keith Farrell, Administrator, Service Center             (614) 995-0729
Stephanie Wyskocil, Manager, Akron Service Center        (330) 643-1760
David A. Nowak, Manager, Chicago Service Center          (847) 390-7490
Rosemary Zureick, Manager, Cincinnati Service Center     (513) 852-3460
Paul Hamski, Manager, Cleveland Service Center           (216) 787-4405
David Zinni, Manager, Columbus, Service Center           (614) 387-2176
Phil Smallwood, Manager, Dayton Service Center           (937) 285-6412
Gerald Matsushita, Manager, Los Angeles Service Center   (714) 434-6768
                                                                               Page 53


Leslie Solder, Manager, New York Audit                                   (201) 541-7110
TBA, Manager, Toledo Service Center                                      (419) 245-3033
Richard Antonucci, Manager, Youngstown Service Center                    (330) 797-9432
Garry Driggs, Zanesville Service Center                                  (740) 455-6602
     FAX: (614) 387-1849

                        REGIONAL AUDIT MANAGERS
Paula Finnin, – NE Region                                                (614) 644-1701
George Marcinko, – SC Region                                             (614) 644-1701
David Nowak, – Out of State Regions                                      (614) 644-1701
RandyWeber, – NW Region                                                  (614) 644-1701

                            TAXPAYER INFORMATION
State Tax Forms                                                          (800) 282-1782
Taxpayer Information                                                     (800) 282-1780



                               OKLAHOMA
                              TAX COMMISSION
                               2501 Lincoln Boulevard
                          Oklahoma City, OK 73194-0001
                  (Unless otherwise noted, all addresses are as above)

                         URL: http://www.oktax.state.ok.us/
                         Central FAX Number (405) 522-0074

Thomas E. Kemp, Jr., Chairman                                            (405) 521-3115
Jerry Johnson, Vice Chairman                                             (405) 521-3114
Connie Irby, Secretary-Member                                            (405) 521-2134
Larry Shropshire, Administrator                                          (405) 521-3214
Bill Johnson, Commerce & Industry Administrator
     and Coordinator of Revenue Administration                           (405) 521-4325
Stanley Johnston, Counsel to Commissioners                               (405) 521-3213
Lisa Thompson, Administrative Assistant                                  (405) 521-4494

                    ACCOUNT MAINTENANCE DIVISION
                           FAX: (405) 522-0130
Deborah McIntyre, Director                                               (405) 521-2150

                             AD VALOREM DIVISION
                               FAX: (405) 521-3991
Jeff Spelman, Director                                                   (405) 521-3178

                                  AUDIT DIVISION
                                 FAX: (405) 521-2146
Monty Bivens, Director                                                   (405) 521-4327
Page 54


                         OKLAHOMA (CONTD)
                      CENTRAL PROCESSING DIVISION
                            FAX: (405) 522-4373
Jim Kinnamon, Director                                              (405) 521-3176

                              COLLECTIONS DIVISION
                                FAX: (405) 522-3665
Connie Stewart, Director                                            (405) 522-4180

                          COMMUNICATIONS DIVISION
                                 FAX: (405) 522-1711
Paula Ross, Director, Communications Division
    and Public Information Officer                                  (405) 521-3637

                           HUMAN RESOURCES DIVISION
                               FAX: (405) 522-1043
Kanda Woods, Director                                               (405) 521-3167

                                LEGAL DIVISION
                                FAX: (405) 521-2036
Doug Allen, General Counsel                                         (405) 521-3141

            MANAGEMENT INFORMATION SERVICES DIVISION
                                FAX: (405) 522-0971
Wylie C. Merritt, Director, Management Information Services Division (405) 521-3732

                       MANAGEMENT SERVICES DIVISION
                                FAX: (405) 522-0196
Russell Hulin, Director, Management Services Division
    and Comptroller, Coordinator of Support Services                (405) 521-2967

                            MOTOR VEHICLE DIVISION
                               FAX: (405) 521-6937
Russ Nordstrom, Director                                            (405) 521-2519
                   TAX POLICY AND RESEARCH DIVISION
                            FAX: (405) 522-0063
Tony Mastin, Director                                               (405) 521-3123
Reece Womack, Economist                                             (405) 521-4309

                         TAXPAYER ASSISTANCE DIVISION
                               FAX: (405) 522-4275
Larry Wilson, Director                                              (405) 522-0018
                                                                              Page 55


                                   OREGON
                      DEPARTMENT OF REVENUE
                                  Revenue Building
                               955 Center Street, N.E.
                               Salem, OR 97301-2555
                   Unless otherwise noted, all addresses are as above

                         URL: http://www.dor.state.or.us
                        Central FAX Number (503) 945-8738

Elizabeth Harchenko, Director                                           (503) 945-8214
Susan Browning, Deputy Director                                         (503) 945-8117
Linda West, Communications Manager                                      (503) 945-8563
Director’s Office FAX Number                                            (503) 945-8290

                               BUSINESS DIVISION
Jack Ogami, Administrator                                               (503) 945-8400
Deborah Williams, Collection Services                                   (503) 945-8392
Eric H. Smith, Program Manager, Corporation Tax                         (503) 945-8232
Janielle Lipscomb, Manager, Corporate Audit                             (503) 945-8433
Don Jones, Manager, Tobacco Tax                                         (503) 947-2090
Craig Fischer, Manager, Research Section                                (503) 945-8384

                 INFORMATION PROCESSING DIVISION
Don O’Meara, Administrator                                              (503) 945-8034

                PERSONAL TAX & COMPLIANCE DIVISION
Randy Evers, Administrator                                              (503) 945-8422
Gary Humphrey, Program Manager, Income Tax                              (503) 945-8234
Nancy Minden, Program Manager, Compliance                               (503) 945-8053

                            PROPERTY TAX DIVISION
Karen Gregory, Administrator                                            (503) 945-8288
                                      LEGAL
                             Oregon Department of Justice
                                1162 Court Street, N.E.
                                  Salem, OR 97301
Keith Kutler, Attorney-in-Charge                                        (503) 947-4520

                                     TRAINING
Doris Ryan-Poe                                                          (503) 945-8272

                             TAXPAYER ASSISTANCE
Information                                                             (503) 378-4988
Page 56


                             PENNSYLVANIA
                      DEPARTMENT OF REVENUE
                               11 Strawberry Square
                             Harrisburg, PA 17128-1100
                  (Unless otherwise noted, all addresses are as above)

                       URL: http://www.revenue.state.pa.us
                        Central Fax Number (717) 787-3990

Gregory C. Fajt, Secretary of Revenue                                    (717) 783-3680
Eileen H. McNulty, Executive Deputy                                      (717) 783-3689
Christopher Zettlemoyer, Chief Counsel                                   (717) 787-1382
Edward Mahlman, Executive Director, State Lottery                        (717) 986-4759
Steven Kniley, Press Secretary                                           (717) 787-6960
Lauren Zaccarelli, Legislative Director                                  (717) 787-1007
Cynthia Phoenix, Taxpayer Advocate                                       (717) 772-9347
James DeBord, Policy Director                                            (717) 772-1732

                                 ADMINISTRATION
Barry T. Drew, Deputy Secretary                                          (717) 783-3691
Thomas J. McCormac, Director, Administrative Services                    (717) 787-8293
James Honchar, Director, Human Resources                                 (717) 787-5941
Gerardine St. Jean, Equal Opportunity Contract Compliance Office         (717) 772-1537
Stacie Amsler, Director, Fiscal Management                               (717) 787-6737

                       COMPLIANCE AND COLLECTIONS
Robert P. Coyne, Deputy Secretary                                        (717) 783-3690
Keith Richardson, Director, Compliance                                   (717) 787-3847
Neil Weber, Director, Collections and Taxpayer Services                  (717) 787-6611
Susan Leighton, Director, Pass Through Business Office                   (717) 346-0018
                                    TAX POLICY
C. Daniel Hassell, Deputy Secretary                                      (717) 787-4099
Brenda Warburton, Director, Research                                     (717) 787-6300
John May, Director, Bureau of Audits                                     (717) 783-1731
Gerard J. Sallavanti, Chairman, Board of Appeals                         (717) 783-3666

                                      TAXATION
Robert Freedenberg, Deputy Secretary                                     (717) 783-3685
Allen Cwalina, Director, Business Trust Fund Taxes                       (717) 783-5470
Amy Lefchak, Director, Corporation Taxes                                 (717) 787-8211
Judith Rohrer, Director, Individual Taxes                                (717) 787-8346
Frank Fleishman, Director, Taxpayer Service & Information Center         (717) 705-3114
Earl Crago, Director, Bureau of Motor Fuel Taxes                         (717) 783-9191
Alicia Fetrow, Liaison, Voluntary Disclosure Office                      (717) 787-9832
                                                                               Page 57


                           INFORMATION TECHNOLOGY
Curt Haines, Deputy Secretary                                            (717) 772-1731
Michael E. Miller, Director, E-Commerce                                  (717) 772-9293
Ernest Fanella, Director, Bureau of Imaging/Document Management          (717) 787-8117
Lori Eckhart, Director, Information Systems                              (717) 787-2300
Eric Whitman, Manager, KITS Management                                   (717) 783-6650

                             TAXPAYER ASSISTANCE
General Information: Individual Taxes                                    (717) 787-8201
General Information: Business Taxes                                      (717) 787-1064
General Information: Property Tax/Senior Claims                          (888) 222-9190



                             RHODE ISLAND
                DEPARTMENT OF ADMINISTRATION
                             DIVISION OF TAXATION
                               ONE CAPITOL HILL
                           PROVIDENCE, RI 02908-5800
                  (Unless otherwise noted, all addresses are as above)

                            URL: http://www.tax.ri.gov
                        Central FAX Number (401) 222-6006

Vacant, Executive Director/Tax Administrator                             (401) 222-3050
John J. Nugent, Associate Director/Revenue Services (Taxation)           (401) 222-3050
Robert P. Godin, Chief of Examination                                    (401) 222-6251
Richard P. Smith, Chief, Compliance & Collections                        (401) 222-6280
Susan Galvin, Chief, Tax Processing Services                             (401) 222-2263
Peter McVay, Chief Revenue Agent, Field Audit                            (401) 222-6250
Peter Murray, Chief Revenue Agent, Compliance & Collections              (401) 222-6281
Michael Derham, Chief Revenue Agent, Tax Processing                      (401) 222-6400
Edward Flanagan, Chief Revenue Agent, Corporation Tax                    (401) 222-6265
John J. Paterra II, Chief Revenue Agent, Estate Tax                      (401) 222-6264
Michael Canole, Chief Revenue Agent, Personal Income Tax                 (401) 222-6261
Robert Theroux, Chief Revenue Agent;
    Sales, Cigarette and Motor Fuel Taxes                                (401) 222-6263
Virginia O’Shan, Chief Revenue Agent, Taxpayer Assistance & Research     (401) 222-6262
Kenneth Iavarone, Chief Revenue Agent, Employment Tax                    (401) 222-3688
General Information & Forms                                              (401) 222-1111
Page 58


                          SOUTH CAROLINA
                      DEPARTMENT OF REVENUE
                         P.O. Box 125, Columbia, SC 29214
                              Columbia Mills Building
                      301 Gervais Street, Columbia, SC 29201
                  (Unless otherwise noted, all addresses are as above)

                            URL: http://www.sctax.org
                        Central FAX Number (803) 898-5446

Ray Stevens, Director                                                    (803) 898-5040
Laura Watts, Internal Audit                                              (803) 898-5038
Harry Cooper, Deputy Director                                            (803) 898-5035
Robert Anderson, Sr. Administrator, Compliance and Support               (803) 898-5034
Mike Garon, Sr. Administrator, Information Resource Management           (803) 898-5586
Rick Handel, Sr. Administrator & General Counsel                         (803) 898-5132
Nick Sipe, Sr. Administrator, Regulatory Division                        (803) 898-5158
Sandy Houck, Administrator, Property Division                            (803) 898-5478
Vacant, Administrator, Audit Services (Robby Anderson, Interim)          (803)-898-5034
Jan Key, Administrator, Processing &
     Document Management Services                                        (803) 898-5033
John Sullivan, Administrator, Collections Services                       (803) 898-5605
John Taylor, Administrator, Financial Management                         (803) 898-5415
Nancy Wilson, Administrator,
Human Resource Planning & Development                                    (803) 898-5453
Mont Alexander, Manager, Criminal Investigations                         (803) 898-5950
Meredith Cleland, Manager, Legislative Services                          (803) 898-5402
Stephanie Jones, Public Information Officer                              (803) 898-5287
Ron Urban, Chief, Revenue Litigation                                     (803) 898-5177
Catherine Reed, Taxpayer Rights Advocate                                 (803) 898-5444
Vacant, Mgr., Taxpayer Service Center, Charleston                        (843) 852-3600
Harold Crawford, Mgr., Taxpayer Service Center, Columbia                 (803) 898-5913
Allen Blackmon, Mgr., Taxpayer Service Centers, Florence,
     Rock Hill & Myrtle Beach                                            (803) 324-7641
George Proctor, Mgr., Taxpayer Service Center, Greenville                (864) 241-1200

                            GENERAL INFORMATION
Taxpayer Assistance Information                                          (803) 898-5000
                                                                                Page 59


                              SOUTH DAKOTA
           DEPARTMENT OF REVENUE & REGULATION
                               445 East Capitol Avenue
                                Pierre, SD 57501-3185
                   (Unless otherwise noted, all addresses are as above)

                           URL: http://www.state.sd.us/drr2
                          Central FAX Number (605) 773-5129

Gary R. Viken, Secretary                                                  (605) 773-5131
Timothy T. Weber, Deputy Secretary                                        (605) 773-5131

                            ADMINISTRATIVE SERVICES
Joan Serfling, Director                                                   (605) 773-3311

                    APPRAISER CERTIFICATION PROGRAM
Sherry Bren, Director                                                     (605) 773-4608

                                  AUDIT DIVISION
Bruce Christensen, Director                                               (605) 773-3311

                             BANKING DIVISION
                     217 W. Missouri Avenue, Pierre, SD 57501
                              FAX: (605) 773-5367
Roger Novotny, Director                                                   (605) 773-3421

                              BUSINESS TAX DIVISION
Jan Talley, Director                                                      (605) 773-5141

                                  LEGAL SECTION
Jack Magee, Chief Legal Counsel                                           (605) 773-4701

                              GAMING COMMISSION
                       221 W. Capitol Avenue, Pierre, SD 57501
                                 FAX: (605) 773-6053
Larry Eliason, Executive Secretary                                        (605) 773-6050

                               INSURANCE DIVISION
Merle Scheiber, Director                                                  (605) 773-4104
                              LOTTERY DIVISION
                                   P.O. Box 7107
                      207 E. Capitol Avenue, Pierre, SD 57501
                               FAX: (605) 773-5786
Norman Lingle, Executive Director                                         (605) 773-5770
Page 60


                     SOUTH DAKOTA (CONTD)
                            MOTOR VEHICLE DIVISION
Debra Hillmer, Director                                                  (605) 773-3541

               PETROLEUM RELEASE COMPENSATION FUND
Dennis Rounds, Director                            (605) 773-3769

                 PROPERTY AND SPECIAL TAXES DIVISION
Michael Kenyon, Director                                                 (605) 773-3311

                        REAL ESTATE COMMISSION
                    221 W. Capitol Avenue, Pierre, SD 57501
                              FAX: (605) 773-4356
Dee Jones-Noordermeer, Executive Director                                (605) 773-3600

                               SECURITIES DIVISION
Gail Sheppick, Director                                                  (605) 773-4823

                             GENERAL INFORMATION
Information                                                              (605) 773-3311



                                 TENNESSEE
                          DEPARTMENT OF REVENUE
                       Andrew Jackson State Office Building
                                500 Deaderick Street
                                Nashville, TN 37242
                  (Unless otherwise noted, all addresses are as above)

                          URL: http://www.state.tn.us/revenue
                          Central FAX Number (615) 741-1116

Loren L. Chumley, Commissioner                                           (615) 741-2461
Reagan Farr, Deputy Commissioner                                         (615) 741-2461
Linda Patterson, Executive Administrative Assistant to Commissioner      (615) 741-2461
Sam Chessor, Assistant Commissioner, Support Services                    (615) 741-5884
Glen Page, Asst. Commissioner, Tax Administration                        (615) 741-5884
Emily Richard, Communications Director                                   (615) 532-8961
Ed Eldridge, Chief Financial Officer                                     (615) 741-5884

                                  AUDIT DIVISION
Stacy Gibson, Director                                                   (615) 741-8499
                                                              Page 61



                            FISCAL SERVICES DIVISION
John Lamar, Director                                    (615) 741-2631

                                HEARING OFFICE
Bernadette Welch, Administrative Hearing Officer        (615) 741-3810

                           HUMAN RESOURCES DIVISION
Connie Jarrett, Director                                (615) 741-2828

           INFORMATION TECHNOLOGY RESOURCES DIVISION
Don Derrick, Director                              (615) 741-2411

                            INTERNAL AUDIT DIVISION
Melvin Jones, Director                                  (615) 741-3436

                                   LEGAL OFFICE
David Gerregano, General Counsel                        (615) 741-2348

                              PROCESSING DIVISION
Yvonne Holbert, Director                                (615) 741-2505

                                    RESEARCH
Reid Linn, Director                                     (615) 741-2446

                            SPECIAL INVESTIGATIONS
David Remke, Director                                   (615) 741-1950

                           TAX ENFORCEMENT DIVISION
Al Laney, Director                                      (615) 741-7071

                           TAXPAYER SERVICES DIVISION
Linda Kelley, Director                                  (615) 741-3580

                             GENERAL INFORMATION
Information                                             (615) 253-0600
Page 62


                                      TEXAS
               COMPTROLLER OF PUBLIC ACCOUNTS
                     LBJ State Office Building, 111 E. 17th Street
                                   Austin, TX 78774
                   (Unless otherwise noted, all addresses are as above)

                         URL: http://www.window.state.tx.us
                         Central FAX Number (512) 475-0352

                                          STAFF
Carole Keeton Strayhorn, Comptroller of Public Accounts                   (512) 463-4000
Billy Hamilton, Deputy Comptroller                                        (512) 463-4002
Jesse Ancira, Jr., Associate Deputy Comptroller                           (512) 463-4384
Tim Mashburn, General Counsel                                             (512) 936-4446
Will Holford, Special Assistant for Communications                        (512) 463-2745
Ruthie Ford, Special Assistant for Expenditure Analysis                   (512) 463-4263
Eddie Solis, Special Assistant for Legislative & Border Affairs           (512) 475-1528
Betty Ressel, Special Assistant for Technical Assistance                  (512) 463-3973
John Heleman, Special Assistant for Revenue Estimating                    (512) 475-0042
Steve Hudson, Director, Agency Administration                             (512) 475-0001
Dick Ellis, Director, Communications                                      (512) 475-0264
Ken Welch, Director, Fiscal Management                                    (512) 475-0549
Suzy Whittenton, Assistant Director, Fiscal Management                    (512) 463-1917
Kathleen Donaho-Jaeger, Director, Information Security                    (512) 463-2433
Susan Driver, Director, Internal Audit                                    (512) 463-4013
Dovie Jackson, Director, Revenue Administration                           (512) 463-4041
Wayne Akridge, Assistant Director, Revenue Administration                 (512) 463-4100
Andy Ruth, Director, Special Programs                                     (512) 936-5908
Mike Reissig, Director, Tax Administration                                (512) 463-4260
William Hamner, Assistant Director, Tax Administration                    (512) 475-0545
Kaye Tucker, Director, Taxpayer Publications                              (512) 463-4122
Paul Ballard, CEO, Texas Treasury Safekeeping Trust Co.                   (512) 463-1870
Mike Doyle, Director, Treasury Operations                                 (512) 305-9112
Robert Coalter, Assistant Director, Treasury Operations                   (512) 463-4751
William “Dub” Taylor, Dir., State Energy Conservation Office              (512) 463-8352

                              DIVISION MANAGERS
Martin Cherry, Chief Deputy General Counsel                               (512) 463-4606
Rick Budd, Deputy General Counsel, Admin. Hearings                        (512) 463-4082
Lita Gonzalez, Deputy General Counsel, Agency Affairs                     (512) 475-1125
Pamela Smith, Deputy General Counsel, Contracts                           (512) 475-0498
Kevin Van Oort, Deputy General Counsel, Litigation & Taxation             (512) 936-4165
Ken Nordeman, Deputy General Counsel, TX Tomorrow Funds                   (512) 463-4738
Eleanor Kim, Chief Administrative Law Judge                               (512) 463-3737
                                                                               Page 63


Jimmy Archer, Chief, Criminal Investigations                             (512) 463-3869
Ruth Soucy, Manager, Open Records                                        (512) 475-0411
Teresa Morales, Officer, Records Management                              (512) 463-4498
Robert Daniels, Manager, Account Maintenance                             (512) 463-4478
Otis Fields, Manager, Audit                                              (512) 463-3903
Terrie Purser, Manager, Banking & Electronic Processing                  (512) 463-5989
Robert Chapa, Manager, Budget & Internal Accounting                      (512) 463-4762
Tom Smelker, Manager, Cash and Securities Management                     (512) 463-1698
Joani Bishop, Manager, Claims                                            (512) 463-4557
Dona Medlock, Manager, Enforcement                                       (512) 463-4155
Jill Pearson, Manager, Fiscal Systems                                    (512) 463-4243
Tom Mathey, Manager, Fund Accounting                                     (512) 463-3868
Don Hoyte, Manager, Regional Fiscal Analysis                             (512) 475-0446
Janet Bray, Manager, Human Resources                                     (512) 475-0260
Chris O’Dell, Manager, Information Resource                              (512) 475-0023
Daryl Janes, Manager, Information Services                               (512) 475-0752
Debbie Peterson, Manager, Information Technology                         (512) 463-3862
Twanna Buford, Manager, Local Government Assistance                      (512) 475-0436
Buddy Breivogel, Manager, Property Tax                                   (512) 305-8681
Tom Ellis, Manager, Revenue Accounting                                   (512) 463-4484
Irma Martinez, Manager, Revenue Processing                               (512) 475-1075
Cathy Navarro, Manager, Support Services                                 (512) 463-4229
Bryant Lomax, Manager, Tax Policy                                        (512) 463-4987
Zulay Sanchez, Manager, Texas Tomorrow Funds                             (512) 463-4863
Judy Miller, Manager, Treasury Accounting                                (512) 463-5916
George Tamayo, Manager, Unclaimed Property                               (512) 463-4595



                                      UTAH
                        STATE TAX COMMISSION
                                210 North, 1950 West
                              Salt Lake City, UT 84134
                  (Unless otherwise noted, all addresses are as above)

                            URL: http://tax.utah.gov
                       Central FAX Number (801) 297-3891

Pam Hendrickson, Chair                                                   (801) 297-3900
R. Bruce Johnson, Commissioner                                           (801) 297-3900
Marc B. Johnson, Commissioner                                            (801) 297-3900
Palmer DePaulis, Commissioner                                            (801) 297-3900
Rodney G. Marrelli, Executive Director                                   (801) 297-3845
Barry Conover, Deputy, Executive Director                                (801) 297-3820
Page 64


                              UTAH (CONTD)
                               APPEALS SECTION
Jane Phan, Supervisor                                            (801) 297-2286

                               AUDITING DIVISION
Craig Sandberg, Director                                         (801) 297-4602

                   ECONOMIC AND STATISTICAL UNIT
Doug MacDonald, Chief Economist                                  (801) 297-3912

                               HUMAN RESOURCE
Barbara Hanson, Director                                         (801) 297-3828

                                LEGAL COUNSEL
                    160 E. 300 South, Salt Lake City, UT 84114
John McCarrey, Assistant Attorney General                        (801) 366-0375

                       DIVISION OF MOTOR VEHICLES
Brad Simpson, Director                                           (801) 297-7500
General DMV Information                                          (801) 297-3508
                                                                 (800) DMV-UTAH

                MOTOR VEHICLE ENFORCEMENT DIVISION
Kent Jorgensen, Director                                         (801) 297-2600

                        TAX & MOTOR VEHICLE PROCESSING
Dennis Ritz, Director                                            (801) 297-3500

                            PROPERTY TAX DIVISION
Denny Lytle, Director                                            (801) 297-3601

                    TAX ANALYSIS & POLICY RESEARCH
Jane Phan, Legal Counsel                                         (801) 297-2286
Lynn Solarczyk, Tax Policy Director                              (801) 297-3869

                          TAXPAYER SERVICES DIVISION
Dee Talbot, Director                                             (801) 297-6301
General Information                                              (801) 297-2200

               DEPARTMENT OF TECHNOLOGY SERVICES
Kevin Van Ausdal, Director                                       (801) 297-2700
                                                                                Page 65


                                     VERMONT
                          DEPARTMENT OF TAXES
                                    133 State Street
                              Montpelier, VT 05633-1401
                   (Unless otherwise noted, all addresses are as above)

                          URL: http://www.state.vt.us/tax
                        Central FAX Number (802) 828-2701

Tom Pelham, Commissioner of Taxes                                         (802) 828-2505
Ellen Tofferi, Deputy Commissioner                                        (802) 828-2415

                                 COMPLIANCE
Brenda Vovakes, Director of Compliance                                    (802) 828-2821

                           INFORMATION SYSTEMS
Tom Buonomo, Director of Information Systems                              (802) 828-3758

                                        LEGAL
Mary L. Bachman, General Counsel                                          (802) 828-2505

                          PERSONNEL AND TRAINING
Lorna J. Carty, Personnel Officer                                         (802) 828-2511
Leo V. Clark, Business Manager                                            (802) 828-2511

                    PROPERTY VALUATION AND REVIEW
William Johnson, Director                                                 (802) 828-5860

                           TAXPAYER ADVOCATE
Gloria Hobson, Taxpayer Advocate                                          (802) 828-2535

                                     TAX POLICY
George H. Phillips, Policy Analyst                                        (802) 828-2532
Michael J. Wasser, Policy Analyst                                         (802) 828-2509
Susan Mesner, Tax Economist                                               (802) 828-0529

                       TAXPAYER SERVICES DIVISION
William B. Hayden, Director of Taxpayer Services                          (802) 828-2524
Page 66


                                  VIRGINIA
                        DEPARTMENT OF TAXATION
                    P.O. Box 2475, Richmond, VA 23218-2475
              600 East Main Street, 23rd Floor, Richmond, VA 23219
                 (Unless otherwise noted, all addresses are as above)

                         URL: http://www.tax.virginia.gov
                        Central FAX Number: (804) 786-3536

                      OFFICE OF THE COMMISSIONER
Janie E. Bowen, Commissioner                                            (804) 786-3587

                                INTERNAL AUDIT
John Huston, Director                                                   (804) 786-3453

                         REVENUE FORECASTING
John Layman, Chief Economist                                            (804) 371-4370

                      OFFICE OF CUSTOMER RELATIONS
Ronald L. Holt, Acting Executive Commissioner                           (804) 786-1436

                                        CHANNEL
Patti Higgins, Assistant Commissioner                                   (804) 367-8157

                                  COMPLIANCE
David Jordan, Acting Assistant Commissioner                             (804) 786-2138

                             CUSTOMER SERVICES
Lawrence E. Durbin, Assistant Commissioner                              (804) 786-3337

                 OFFICE OF POLICY AND ADMINISTRATION
                               ADMINISTRATION
Robert T. Benton, Assistant Commissioner                                (804) 786-3492

                             APPEALS AND RULINGS
Michael Melson, Director                                                (804) 371-6040

                               HUMAN RESOURCES
Karen Doty, Director                                                    (804) 786-3399

                             POLICY DEVELOPMENT
William J. White, Director                                              (804) 371-2293
                                                                               Page 67


                                PUBLIC RELATIONS
Joel Davison, Public Relations Manager                                   (804) 786-3507

                            OFFICE OF TECHNOLOGY
Linda Foster, Acting Executive Commissioner                              (804) 786-1716

                            GENERAL INFORMATION
Information                                                              (804) 367-8031
State Tax Forms                                                          (804) 440-2541



                              WASHINGTON
                      DEPARTMENT OF REVENUE
                   1025 Union Avenue, Suite 500, P.O. Box 47454
                             Olympia, WA 98504-7454
                  (Unless otherwise noted, all addresses are as above)

                          URL: http://www.dor.wa.gov
                       Central FAX Number (360) 586-5543

                                DIRECTOR’S OFFICE
Cindi L. Holmstrom, Director                                             (360) 753-5574
Leslie Cushman, Deputy Director                                          (360) 753-4196
Ralph Osgood, Senior Assistant Director of Operations                    (360) 586-1889
Steve Lerch, Senior Assistant Director for Tax Policy                    (360) 664-0276

                              Department of Revenue
                     P.O. Box 47462, Olympia, WA 98504-7462
Marcus Glasper, Senior Assistant Director of Admin Services              (360) 725-7777
Karin Hendrickson, Internal Auditor                                      (360) 586-9870
Sandra Kinoshita, Manager, Organization Development                      (360) 586-7986

                  Attorney General’s Office, Revenue Division
                   P.O. Box 40123, Olympia, WA 98504-0123
Cameron Comfort, Senior Assistant Attorney General                       (360) 664-9429

                                    APPEALS
                     P.O. Box 47460, Olympia, WA 98504-7460
Mary Barrett, Assistant Director                                         (360) 570-6156

                                 AUDIT DIVISION
                    P.O. Box 47474, Olympia, WA 98504-7474
Tremaine Smith, Assistant Director                                       (360) 725-7518
Page 68


                     WASHINGTON (CONTD)
                                  COMPLIANCE
                    P.O. Box 47473, Olympia, WA 98504-7473
Mike Grundhoffer, Assistant Director                            (360) 725-7780

                              INFORMATION SYSTEMS
                       P.O. Box 47461, Olympia, WA 98504-7461
Julian Soh, Assistant Director                                  (360) 586-9826

               INTERPRETATIONS AND TECHNICAL ADVICE
                     P.O. Box 47453, Olympia, WA 98504-7453
Jan Bianchi, Manager                                        (360) 570-6147
                          LEGISLATION AND POLICY
                     P.O. Box 47467, Olympia, WA 98504-7467
Russ Brubaker, Assistant Director                           (360) 570-6131

                                 PROPERTY TAX
                      P.O. Box 47471, Olympia, WA 98504-7471
Peri Maxey, Assistant Director                                  (360) 570-5860

                                  RESEARCH
                    P.O. Box 47459, Olympia, WA 98504-7459
Mary Welsh, Assistant Director                                  (360) 570-6076

                               SPECIAL PROGRAMS
                    P.O. Box 47472, Olympia, WA 98504-7472
Stuart Thronson, Assistant Director                             (360) 570-3230

                   TAXPAYER ACCOUNT ADMINISTRATION
                      P.O. Box 47476, Olympia, WA 98504-7476
Janetta Taylor, Assistant Director                              (360) 902-7001

                                TAXPAYER SERVICES
                     P.O. Box 47478, Olympia, WA 98504-7478
Vikki Smith, Assistant Director                                 (360) 705-6600

                          GENERAL INFORMATION
Information                                                     (360) 705-6717
Toll-Free                                                       (800) 647-7706
                                                                                Page 69


                              WEST VIRGINIA
                DEPARTMENT OF TAX AND REVENUE
                  Capitol Building 1, W300, Charleston, WV 25305

                            URL: http://wvweb.net/taxrev/
                          Central FAX Number (304) 558-2324

John C. Musgrave, Acting Cabinet Secretary                                (304) 558-0211
Robert Alsop, General Counsel                                             (304) 558-3356

                             STATE TAX DEPARTMENT
                    1001 Lee Street, East, Charleston, WV 25301
                     P.O. Box 11771. Charleston, WV 25339-1771
                   (Unless otherwise noted, all addresses are as above)

Virgil T. Helton, Acting Tax Commissioner                                 (304) 558-0751
Christopher G. Morris, Deputy Tax Commissioner                            (304) 558-0751
Mark S. Morton, General Counsel                                           (304) 558-0751
Mark B. Muchow,* Director, State Fiscal Policy                            (304) 558-8730

                                AUDITING DIVISION
Dan R. Taylor, Director                                                   (304) 558-8532

                              COMPLIANCE DIVISION
Jeffrey T. Oakes, Director                                                (304) 558-8753

                        INTERNAL AUDITING DIVISION
Linda C. Bennett, Director                                                (304) 558-8700

                                  LEGAL DIVISION
Mark Morton, Director                                                     (304) 558-5330

                  INFORMATION TECHNOLOGY DIVISION
             1206 Quarrier Street -- 2nd Floor, Charleston, WV 25301
Randy Stanley, Director                                             (304) 558-8850

                                  RAPIDS PROJECT
Dana Miller, * Director                                                   (304) 558-5370

                              PROPERTY TAX DIVISION
Wade Thompson, Director                                                   (304) 558-3940

                  RESEARCH AND DEVELOPMENT DIVISION
Roger D. Cox, Director                                                    (304) 558-8728
Page 70


                         WEST VIRGINIA (CONTD)
                               REVENUE DIVISION
Dorothy Childress, Acting Director                                                     (304) 558-8709

                      TAXPAYER SERVICES DIVISION
Lee Ann Kennedy, Director                                                              (304) 558-2051

*Mailing address: P.O. Box 2389, Charleston, WV 25328-2389
Note: The State Tax Department is the agency that administers state taxes and is a separate agency within
the Department of Revenue. The head of the Tas Department of Revenue is the Tax Commissioner.




                                       WISCONSIN
                            DEPARTMENT OF REVENUE
                         P.O. Box 8933, Madison, WI 53708-8933
                         2135 Rimrock Road, Madison, WI 53713
                      (Unless otherwise noted, all addresses are as above)

                              URL: http://www.dor.state.wi.us
                             Central FAX Number (608) 266-5718

Michael L. Morgan, Secretary                                                           (608) 266-6466
Laura J. Engan, Deputy Secretary                                                       (608) 266-6466
Audra D. Brennan, Executive Assistant                                                  (608) 266-6466
Meredith Helgerson, Media Relations                                                    (608) 266-6466
Dana J. Erlandsen, Chief Legal Counsel                                                 (608) 266-3974
Oskar Anderson, Director, Office of Technology Services                                (608) 266-0218

                      DIVISION OF ENTERPRISE SERVICES
Kirbie Mack, Administrator                                                             (608) 264-8175
Vacant, Director, Budget and Strategic Services                                        (608) 266-3347
Anthony Timmons, Director, Financial and Mgmt. Services                                (608) 266-8469
Pat Jackson-Ward, Director, Human Resource Services                                    (608) 266-3842

                DIVISION OF INCOME, SALES AND EXCISE TAX
Diane L. Hardt, Administrator                                                          (608) 266-1607
Lili Best Crane, Deputy Administrator                                                  (608) 266-1607
Vicki L. Gibbons, Director, Audit                                                      (608) 266-3612
Catherine M. Bink, Director, Compliance                                                (608) 266-9635
                                                                               Page 71


                              DIVISION OF LOTTERY
                      P.O. Box 8941, Madison, WI 53708-8941
Mike Edmonds, Administrator                                             (608) 267-4500
Saverio Maglio, Deputy Administrator                                    (608) 264-6651
Robert Hayd, Retailer Relations Bureau                                  (608) 267-7180
Andrew Bohage, Operations Bureau                                        (608) 264-6644
Saverio Maglio, Product Development Bureau                              (608) 267-4817
Richard Grade, Administrative Services                                  (608) 264-6651

            DIVISION OF PROCESSING AND CUSTOMER SERVICE
                       P.O. Box 8949, Madison, WI 53708-8949
Patricia M. LaShore, Administrator                           (608) 266-9751
Vacant, Director, Customer Service                           (608) 264-9913
Cheryl Sullivan, Director, Tax Processing                    (608) 267-5190

                    DIVISION OF RESEARCH AND POLICY
Amelia Ramierz Administrator                                            (608) 267-8973
Vacant, Lead Economist, Economic Forecasting & Research Team            (608) 266-0773
Rebecca Bolt, Team Leader, Income Tax Policy and Economic Team          (608) 266-6785
Paul Ziegler, Team Leader, Property and Sales Tax Team                  (608) 266-2700

                   DIVISION OF STATE AND LOCAL FINANCE
Michael Lehman, Administrator                                            (608) 266-0939
Jean Gerstner, Deputy Administrator                                      (608) 266-9759
Jean Gerstner, Acting Director, Assessment Practices Bureau             (608) 266-9759
Daniel Davis, Director, Property Tax Bureau                              (608) 261-5350

                           GENERAL INFORMATION
Information                                                             (608) 266-2772



                                WYOMING
                     DEPARTMENT OF REVENUE
                    Herschler Building, 122 West 25th Street
                            Cheyenne, WY 82002-0110
                 (Unless otherwise noted, all addresses are as above)

                        URL: http://revenue.state.wy.us/
                      Central FAX Number (307) 777-7722

Edmund Schmidt, Director of Revenue                                     (307) 777-5287

                   ADMINISTRATIVE SERVICES DIVISION
Christie Yurek, Manager                                                 (307) 777-3724
Page 72


                         WYOMING (CONTD)
                         AD VALOREM TAX DIVISION
Wade W. Hall, Administrator                                              (307) 777-5235

                               EXCISE TAX DIVISION
Daniel Noble, Administrator                                              (307) 777-5220

                                 LIQUOR DIVISION
William Pomeroy, Administrator                                           (307) 777-6448

                            MINERAL TAX DIVISION
Craig Grenvik, Administrator                                             (307) 777-5237

                              TECHNOLOGY DIVISION
L. Bruce Knutson, Manager                                                (307) 777-5219

                              GENERAL INFORMATION
Information                                                              (307) 777-7961

                         DEPARTMENT OF AUDIT
                  Herschler Building 3 East, Cheyenne, WY 82002
                  (Unless otherwise noted, all addresses are as above)

                           URL: http://audit.state.wy.us/
                        Central FAX Number (307) 777-5341

Michael Geesey, Director                                                 (307) 777-6605
Michael E. Robb, Administrator, Excise Tax Division                      (307) 777-5204
Rick Scheer, Audit Program Supervisor. Excise Tax Division               (307) 777-5209
Steve Dilsaver, Administrator, Mineral Audit Division                    (307) 777-6007

                              GENERAL INFORMATION
Information                                                              (307) 777-6663
                                                                           Page 73


               INTERNAL REVENUE SERVICE
           GOVERNMENTAL LIAISON AND DISCLOSURE
            1111 Constitution Avenue, NW, SE:S:C&L:GLD Rm 1603/IR
                               Washington, DC 20224
                  (Unless otherwise noted, all addresses are as above)

Robert D. Uhar, Director,
Office of Governmental Liaison and Disclosure                       (202) 622-6200
                                                               FAX: (202) 622-5149
Joseph Aceto, Director, Office of Governmental Liaison              (202) 622-3432
SE:S:C&L:GLD:GL Room 1611/IR                                   FAX: (202) 622-3041

                              AREA 1 – MANHATTAN
                   110 W. 44th Street, 4th Floor, SE:S:C&L:GLD:A1
                                 New York, NY 10036
Perry Castellani, Area Manager                                      (212) 719-8234
    FAX: (212) 719-6085

                              AREA 2 – CHICAGO
      230 S. Dearborn Street, Mail Stop 4020, Rm 2800, SE:S:C&L:GLD:A2
                               Chicago, IL 60604
Gregory Turner, Acting Area Manager                              (313) 234-1809
    FAX: (313) 234-1878

                         AREA 3 – JACKSONVILLE
                    400 West Bay Street, SE:S:C&L:GLD:SE
                         Jacksonville, FL 23302-4410
                              Atlanta, GA 30308
Deborah Wan, Area Manager                                           (904) 665-0525
    FAX: (904) 665-1881

                                 AREA 4 – DENVER
                        600 17th Street, SE:S:C&L:GLD:MW
                              Denver, CO 80202-5402
Area Manager                                                        (303) 446-1717
    FAX: (303) 446-1067

                              AREA 5 – OAKLAND,
                 1301 Clay Street, Suite 800-S, SE:S:C&L:GLD:A5
                                Oakland, CA 94612
Bernice Fisher, Area Manager                                        (510) 637-3024
    FAX: (510) 637-2339
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              MULTISTATE TAX COMMISSION
                     444 North Capitol Street, N.W., Suite 425
                              Washington, D.C. 20001
                  (Unless otherwise stated, all addresses are as above)

                             URL: http://www.mtc.gov
                            FAX Number (202) 624-8819

Joe Huddleston, Executive Director                                        (202) 624-8699
William Six, Administrative Officer                                       (202) 624-8186
Frank Katz, General Counsel                                               (202) 624-8699
Sheldon H. Laskin, Director, National Nexus Program                       (202) 508-3807
Elliott Dubin, Director of Policy Research                                (202) 508-3871

                           MTC JOINT AUDIT PROGRAM
               223 W. Jackson Boulevard, Suite 604, Chicago, IL 60606
                                  FAX: (312) 913-9151
Les Koenig, Director/Joint Audit Program                              (312) 913-9150

                  One Blue Hill Plaza, 10th Floor, Pearl River, NY 10965
                                  FAX: (845) 620-1873
Jeff Silver, Supervising Auditor                                         (845) 620-3767

                15835 Park Ten Place, Suite 104, Houston, TX 77084
                               FAX: (281) 492-0335
Paul Mond, Auditor                                                        (281) 492-2260

                   PATUXENT CONSULTING GROUP, INC.
              1100 H Street, N.W., Suite 1200, Washington, D.C. 20005
                               FAX: (202) 783-0575
Jim Rosapepe, Consultant                                              (202) 659-5560



                NATIONAL TAX ASSOCIATION
                           725 15th Street, N.W., Suite 600
                            Washington, D.C. 20005-2109

                            URL: http://www.ntanet.org
                            FAX Number (202) 737-7308

J. Fred Giertz, Executive Director                                        (202) 737-3325
Charmaine J. Wright, Associate Director                                   (202) 737-3325
                                                                                   Page 75




        FEDERATION OF TAX ADMINISTRATORS
                         444 North Capitol Street, N.W., Suite 348
                                  Washington, D.C. 20001
                      (Unless otherwise noted, all addresses are as above)

                                URL: http://www.taxadmin.org
                                 FAX Number (202) 624-7888

Harley T. Duncan, Executive Director                                         (202) 624-5891
    (e-mail: harley.duncan@taxadmin.org)
Jonathan R. Lyon, Senior Staff Associate                                     (202) 624-5894
    (e-mail: jonathan.lyon@taxadmin.org)
Ronald W. Alt, Senior Research Associate                                     (202) 624-8445
   (e-mail: ron.alt@taxadmin.org)
Verenda Smith, Government Affairs Associate                                  (202) 624-8443
    (e-mail: verenda.smith@taxadmin.org)
Matthew Tomalis, Attorney                                                    (202) 624-5893
    (e-mail: matt.tomalis@taxadmin.org)
Cindy Anders-Robb*, Motor Fuel Tax Section Coordinator                      (307) 632-4144
    (e-mail: cindy.anders-robb@taxadmin.org)                           FAX: (307) 632-3234
Ryan Burruss, Communications Associate                                       (202) 624-7871
    (e-mail: ryan.burruss@taxadmin.org)
John Feldmann,** Compliance Coordinator                                     (573) 680-2880
    (e-mail: john.feldmann@taxadmin.org)                               FAX: (936) 273-4004
Carol Faulb, Accounting                                                      (202) 624-5898
    (e-mail: carol.faulb@taxadmin.org)
Darrell Reeves, Office Manager                                               (202) 624-5892
    (e-mail: darrell.reeves@taxadmin.org)
Linda S. Luckett, Admin Asst/Publications/Meetings                           (202) 624-8441
    (e-mail: linda.luckett@taxadmin.org)
*Address: P.O. Box 2513, Cheyenne, WY 82003
**Address: 3454 Hobbs Lane, Jefferson City, MO 65109
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