City of Philadelphia
Payments & E-File
Tax Professional Info
FYI - For Your Information
Frequently Asked Questions
Reports & Publications
Real Estate Balance
Pay Water Bill
Commissioner Clarena I.W. Tolson
Chief Revenue Collections Officer
Clarena I.W. Tolson is a graduate of the University of Pennsylvania's Wharton School of Business and a 30-year veteran of public service in city government. The first woman to hold the position of Streets Commissioner, Ms. Tolson was the second longest serving Streets Department Commissioner with 10 years of service.
The Commissioner is a proven and inventive leader in public policy, logistics and organizational management. During her tenure as Streets Commissioner, the department made ground-breaking strides on a number of fronts, including the turnaround of sanitation efficiency and service delivery, development of a growing single-stream recycling program, the UnLitter Us program, the Big Belly solar compactors and the conversion of 55,000 traffic signals to LED signals. Commissioner Tolson led the department in the reconstruction of the South Street Bridge, the largest and most complex project in the history of the Streets Department.
"I am very proud of Clarena Tolson's service to the City of Philadelphia. Her intense focus on public service, her creativity and innovation, her stick-to-it style will serve her and the City of Philadelphia well as she leads the transformation of the Revenue Department into a high performance collections and enforcement agency that will work in collaboration with other departments and the Chief Revenue Collections officer," Mayor Michael Nutter said.
Deputy Revenue Commissioner
Before joining the Revenue Department as Deputy Commissioner, Michael Zaccagni served as Deputy Commissioner for the Philadelphia Streets Department, an organization of over 1700 employees providing services ranging from rubbish and recycling collections to roadway and bridge design and construction. He brings to the Revenue Department expertise in a diverse set of skills which includes strategic planning, fiscal management, organizational development and human resource management. Michael began his career in private industry with the Pennsylvania retail icon, Strawbridge and Clothier. He embarked on his public service career nearly 30 years ago with the Fairmount Park Commission, one of the largest inner city park systems in the world.
He has been active in professional organizations such as the Society for Human Resource Management, serving as president of the Philly SHRM, a chapter of over 1,500 members. As president, Michael was instrumental in creating a structure for the chapter that provided for continuity and stability in the face of a continually changing volunteer board.
Michael is also an adjunct instructor on the faculty of Chestnut Hill College and Temple University’s Fox School of Business. He holds a Master of Business Administration from Saint Joseph’s University in Philadelphia, and certification as Senior Professional of Human Resources from the Human Resource Certification Institute.
Deputy Revenue Commissioner (Tax Revenue Bureau)
Frank Breslin was appointed as the Deputy Revenue Commissioner for the Tax Bureau on May 11, 2009. Mr. Breslin is responsible for directing the Compliance, Taxpayer Services and Information Technology Divisions. Through his career, Mr. Breslin held various leadership positions, including Compliance Operations Manager and most recently, Revenue Compliance Program Director. In these roles, he worked to implement and utilize technological advances to reduce the tax gap and increase taxpayer compliance. He brings knowledge and expertise gained from over 25 years of experience in tax compliance to this position.
Mr. Breslin is an active member of the American Institute of Certified Public Accountants as well as the Pennsylvania Institute of Certified Public Accountants.
Michelle L. Bethel
Deputy Revenue Commissioner (Water Revenue Bureau)
Michelle L. Bethel was appointed to the position of Deputy Revenue Commissioner in charge of the Water Revenue Bureau in July of 2008. She holds a B.S. degree in Accounting with a Minor in Public Relations from Kutztown University and a MBA in Human Resource Management from the University of Phoenix.
Prior to her appointment as Deputy Revenue Commissioner, Ms. Bethel worked for the PA Department of Revenue in Harrisburg for 14 years. During her tenure she worked in various positions such as Tax Account Collections Technician, Work Leader, Supervisor, PC & LAN Administrator, Research Analyst, Information Technology Manager, Collections and Customer Service Call Center Assistant Manager, Bankruptcy Division Chief, Enforcement Division Chief, and Assistant Director for Administrative Services.
Ms. Bethel has extensive knowledge with customer service, collections, and compliance issues gained through working in increasingly responsible management positions. She also is a certified customer service and diversity trainer. Ms. Bethel is a native of Harrisburg, PA and is a proud member of Delta Sigma Theta Sorority Inc., a Public Service Organization.
Marco A. Muniz
Deputy Revenue Commissioner (Collections)
Marco Antonio Muniz was appointed to the position of Deputy Revenue Commissioner for Collections in October of 2014, and is responsible for setting, implementing, and monitoring enforcement on all debts owed to the City and School District. Prior to his appointment as Deputy Revenue Commissioner, Mr. Muniz worked for the City’s Law Department for 9 years. During his tenure within the Law Department’s Tax Unit, he represented the City’s legal interests in the collection of delinquent business tax and water/sewer debts, and more recently managed the day-to-day operations of the Tax Administration Division.
Mr. Muniz has a BA from the University of Delaware, and his JD and LLM (Corporate Law and Finance) from Widener University School of Law.
Marisa G. Waxman
Deputy Commissioner (Policy & Analysis)
With more than a decade of experience in Philadelphia tax policy and administration, Marisa Waxman rejoined the Department of Revenue in 2014 to serve as Deputy Commission for Policy & Analysis on tax and water revenue issues. In this position, Ms. Waxman oversees the Technical Staff which promulgates and interprets tax regulations and administers business tax credit programs, and the Research Unit, which provides advanced information and insights into tax and water accounts to improve departmental operations and inform and evaluate economic development and poverty alleviation policies and programs. Highlights of her earlier work with the Department of Revenue as Director of Policy, Planning & Outreach include managing the Tax Amnesty program, collecting over $70 million for the City and School District and serving as Staff Director for the Mayor's Tax Force on Tax Policy and Economic Competitiveness.
Ms. Waxman began her career with the City of Philadelphia in the City Controller's Office. She has also held positions with the City of Philadelphia's Office of Property Assessment and Office of the Director of Finance.
Ms. Waxman has twice left Philadelphia City government, expanding her experience and skills to enhance her capacity to have a positive impact on local tax policy and administration. She worked as a Senior Project manager of the New York City Department of Finance focusing on revenue collection and administration; and joined the staff of Economy League of Greater Philadelphia, where she researched and promoted local government performance improvements, budget analysis and process reform, civic education, and best practices.
Ms. Waxman holds a Bachelors degree and Master of City Planning from the University of Pennsylvania and is a proud member of the 255th graduating class of Central High School. She is a member of the American Planning Association, maintaining accreditation with the American Institute of City Planning (AICP) and is active in several civic and non-profit organizations.
Frank Paiva, Jr.
Chief Revenue Counsel
As Chief Revenue Counsel, Mr. Paiva is responsible for enforcing the collections of Philadelphia taxes and agency receivables, for representing the City in trial and appellate tax cases, for advising the Administration and City Council on tax issues, and for drafting tax legislation.
Prior to serving as Chief Counsel, Mr. Paiva led the Major Tax Enforcement and Bankruptcy Division of the Philadelphia Law Department. Prior to joining the City's Law Department, Mr. Paiva was a Senior Associate in the tax department of the international law firm of Morgan, Lewis and Bocklus. He is also a certified public accountant with several years' experience at the accounting firm formerly known as Arthur Young and Company.
Mr. Paiva received his Bachelor of Science, summa cum laude, from Fordham University's College of Business Administration. He received his Juris Doctorate with high honors from Duke University's School of Law. He is admitted to practice before the Pennsylvania Supreme Court, the U.S. Tax Court and the U.S. Court of Claims. Mr. Paiva is a member of the Philadelphia Bar Association and the American Institute of Certified Public Accountants. He is also a member of the State and Local Tax Section of the Philadelphia Bar Association and served as its past chairman.
Delores U. Davis
Administrative Services Director
Delores U. Davis serves as the Administrative Services Director for the City of Philadelphia's Revenue Department. Ms. Davis' excellent leadership and management skills are utilized to manage the departmental budget, human resources, the outgoing mail center and the information technology liaison. Ms. Davis originally joined the Revenue Department in September 2008 as the Special Assistant to the Revenue Commissioner.
Prior to her appointment to the Revenue Department, Ms. Davis worked for the City of Philadelphia's Office of Human Resources for 19 years. During that time, Ms. Davis held a variety of leadership positions including her most recent role as a Strategic Staffing Program Manager. In this role, she provided programmatic leadership, managed the performance measurement process for hiring services and identified and implemented improvements to the City's hiring process.
Ms. Davis has many years of experience in pay evaluation, job design, labor relations, project management, recruitment, and employee testing and selection. She also has a passion for professional mentorship programs.
Ms. Davis received a B.A. in Business Administration with a minor in Accounting from Western Connecticut State University.
Director of Policy, Planning, & Outreach
Mr. Tilahuan Afessa was appointed on September 20, 2010 as the new Director of Policy of the Department of Revenue. He is responsible for legislative affairs and the development and coordination of initiatives including building and maintaining relationships with stakeholders for the Revenue Department.
Mr. Afessa started his professional career in 1980 working as a Finance Assistant for the Philadelphia Urban Coalition. After a brief tenure as an adjunct lecturer teaching accounting courses at Temple University, he joined the Business Tax Audit Division of the Revenue Department in September 1984. He worked in the Tax Audit Division as an office auditor, field auditor, office audit supervisor and field audit supervisor. He joined the Technical Advisory Unit of the Revenue Department in 1995 and served as a member of the Advisory Staff until May, 2008. From May 2008 to November 2008 he served as a Manager of the Tax Audit Division of the Revenue Department. In December 2008, he transferred back to the Technical Advisory Unit and served there until his most recent promotion to Director of Policy.
In addition to membership in the American Institute of Certified Public Accountants, Mr. Afessa has earned a Masters degree in Business Administration (MBA) from Temple University and a Masters of Science degree in Taxation (MST) from Philadelphia University.
A native Philadelphian, Mr. Daniels has formerly led technology groups at State departments, with the School District of Philadelphia and at Temple University. Mr. Daniels ensure that Department of Revenue staff is up on the latest technology, working to obtain updated computers, software, hardware and printers, and to create a system where staff can benefit form online training as well as utilizing more self service tools. Mr. Daniels overall goal is to provide the back-up needed to maintain the adequate operational support level the department needs.
A member of Omega Psi Phi Fraternity, Inc., Mr. Daniels holds a Bachelor's degree in Mechanical Engineering from University of Pittsburgh, a Master's in Industrial Engineering from Pennsylvania State University, and a business certificate from Dartmouth University.
Director of Accounting Operations
Effective April 11, 2012 Tom Wismer was named the Director of Accounting Operations for the Department of Revenue. He is in charge of the Electronic Government Unit and the Accounting Control and Payment Processing Divisions.
Mr. Wismer joined the Department of Revenue in 1981 right out of Drexel University after earning a Bachelor of Science Degree in Business Administration. He worked as an Accountant in Water Revenue until 1987 when he was appointed Accounting Supervisor of Accounting Control for Tax Revenue. In 1997 he was appointed Accounting Transaction Supervisor. In 2003 when the Real Estate Tax System was merged into the Tax system he was appointed Revenue Accounting Manager.
Mr. Wismer has been a part of the Revenue Department for over 30 years and has gained through experience a considerable amount of knowledge regarding the City of Philadelphia's Tax Operation.
Paul C. Danella
Director of Taxpayer Services
Mr. Danella has fifteen years of service with the City of Philadelphia. He was promoted to Director of Taxpayer Services in 2007 and is responsible for the day to day operations of the customer support area of the Revenue Department. Taxpayer Services consists of seven units: Intake, Telephones, Correspondence and Research, Bill Services, Judicial Sales, Clerical Support, and Incoming Mail.
His previous positions were held within the Department of License and Inspections as a Manager, Assistant Manager and Administrative Specialist.
Mr. Danella holds a Master's Degree in Public Administration from Widener University and a Bachelor's Degree in Political Science from Penn State University.
Mr. Dorman is the Compliance Program Director for The City of Philadelphia. Mr. Dorman has worked in the area of tax compliance for the City for 29 years and has been involved in information sharing between both the Internal Revenue Service and The Pennsylvania Department of Revenue. As the Compliance Director, Mr. Dorman is responsible for all of Philadelphia’s compliance programs for both business and personal taxes. Mr. Dorman graduated from LaSalle University in 1982 with a Bachelor’s Degree in business and a major in accounting. Mr. Dorman is also a member of the Buxmont Chapter of the Pennsylvania Society of Tax and Accounting Professionals.
Director of Operations (Water Revenue Bureau)
Mr. Harvey started with the City of Philadelphia in 1988. He has 26 years of service with the Department of Revenue's Water Revenue Bureau. Mr. Harvey has earned a BBA with a major in Accounting from Temple University.
As Research Director, Mr. Isard directs and manages a Research group within the Department of Revenue. This group applies advanced database methods and technology to taxpayer information and water customer information
Mr. Isard has been an employee of the City of Philadelphia since 1989. He has worked with the Controller's Office as an Auditor and Financial Forecaster.
Mr. Isard is a licensed CPA who has attended the University of Michigan and holds a BS in Business Accounting from the State University of New York.
Payments & E-File
Tax Professional Info
Arts & Culture
Transportation & Utilities
People We Serve
Right to Know Policy