As Chief Counsel to the Revenue Department, Frances Ruml Beckley leads the Law Department's Tax Unit and reports to both the City Solicitor and the Commissioner of Revenue. Ms. Beckley is currently the Chair of the Philadelphia Bar Association's State and Local Tax Committee. Ms. Beckley previously worked for the Tax Unit in the Major Tax Enforcement Division.  She also has experience at large firms representing taxpayers in Federal, State and local tax matters.  She has her AB from Harvard College, her JD from Yale Law School, and her LLM (Taxation) from New York University Law School.  Immediately after law school she clerked for the Honorable Jose Cabranes (before his elevation from the District of Connecticut to the Second Circuit) and the Honorable Walter Stapleton (Third Circuit).

The Tax Unit represents the City as plaintiff, seeking to collect taxes and certain other amounts owed to the City.  This Unit also handles all City Tax Sales and Bankruptcy matters.  In addition, the Unit handles all appeals to and from the Board of Revision of Taxes and the Tax Review Board.  The Unit also provides collection services to the Center City District.

The Tax Administration Division, led by Cynthia E. White, Chief Deputy City Solicitor, is responsible for Municipal Court mass litigation concerning business taxes and water/sewer delinquencies.  Ms. White is a 1980 graduate of the University of Pennsylvania School of Law and has been practicing with the City since 1984.

The Major Tax Enforcement Division, led by Frank Paiva, Jr., Divisional Deputy City Solicitor, is responsible for managing a group of dedicated attorneys and paraprofessionals who represent the City in business tax controversies and high dollar business tax collection cases.   Mr. Paiva is also responsible  for drafting tax legislation and for representing the city in trial and appellate tax cases.  Prior to joining the City Law Department, Mr. Paiva was a senior associate in the tax department of the international law firm of Morgan, Lewis and Bockius.  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 B.S. summa cum laude from Fordham University College of Business Administration and his J.D. with high honors from Duke University School of Law.  He is admitted to practice before the Pennsylvania Supreme Court, the U.S. Tax Court, the U.S. Court of Claims and the U.S. District Court for the Eastern District of Pennsylvania.  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 Chair.

The Real Estate Tax Division, led by James Zwolak, Divisional Deputy City Solicitor, handles real estate tax and water/sewer foreclosures for the Revenue Departments. The Unit also files collection lawsuits in both Common Pleas and Municipal Courts. The Unit also acts as legal counsel to both the City and School District of Philadelphia in tax assessment appeals, notably the 2,000 appeals that have been filed this year by many commercial property owners.  The Division also handles all Use and Occupancy ("U&O") Tax Collection and Tax Review Board cases, all transfer tax legal opinions and litigation matters, as well as Payment In Lieu of Taxes ("PILOT") agreements.  The Division has acted as counsel to Revenue, the newly formed Office of Property Assessment ("OPA"), the Records Department, and the Office of the Sheriff.

Mr. Zwolak supervises the Division's real estate tax and water/sewer collections from foreclosures and lawsuits in various courts. He also has served as counsel to the City's Board of Revision of Taxes and OPA.  Mr. Zwolak received his B.A. from the State University of New York at Albany and his J.D. from Temple University School of Law.

The Execution and Bankruptcy Division, led by Anne E. Whitcombe, Divisional Deputy City Solicitor, is responsible for collection of business tax judgments and claims in bankruptcy.

Economic Development and Realty Transfer Tax matters are handled by Christine T. Bak, Senior Attorney.  Over her years with the City, Ms. Bak has advised numerous City departments and boards and has litigated tax cases on behalf of the City.  She has negotiated tax settlements and drafted regulations, legislation, tax policy and private tax rulings.  She is a frequent speaker at tax seminars. Ms. Bak graduated from Temple Law School in 1981 and earned an LLM in Tax from Temple in 1985.

Cynthia E. White, Chief Deputy City Solicitor

Tax Administration

Assistant: Kathy Staller

215-683-5202

Fax: 215-683-5162

Frank Paiva, Jr., Divisional Deputy City Solicitor

Major Tax Enforcement

Assistant: Amirra Williams

215-683-5240

Fax: 215-683-5298

Anne E. Whitcombe, Divisional Deputy City Solicitor

Execution and Bankruptcy

215-683-5350

Fax: 215-683-5293

James J. Zwolak, Divisional Deputy City Solicitor

Real Estate Tax                                                                                                                     

Assistant: Katima Smith

215-683-5304

Fax: 215-683-5298

Christine T. Bak, Senior Attorney

Economic Development

Assistant: Kathy Staller

215-683-5202

Fax: 215-683-5298

Chair, Corporate & Tax

Commercial Law Unit

Commercial Litigation Unit

Economic Development & Investments Unit

Regulatory Affairs Unit

Property Assessment

Special Corporate Counsel