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Corporate & Tax Group

The Corporate and Tax Group consists of five units.

Tax & Revenue Unit

The Tax & Revenue Unit is responsible for enforcing the collection of Philadelphia taxes, water debt, and other receivables, representing the City in trial and appellate tax cases, advising the administration and City Council on tax issues, and drafting tax legislation. It has three divisions:

  • Major Tax Litigation Division
  • Real Estate Tax Division
  • Mass Revenue Litigation Division

To contact the Tax & Revenue Unit regarding legal disputes or issues, email:

Major Tax Litigation Division
The Major Tax Litigation Division represents the City of Philadelphia in all business tax petitions to the Philadelphia Tax Review Board and files delinquent business tax collection complaints over $35,000 in the Court of Common Pleas in Philadelphia County. It also handles most appeals from those cases. In addition to collecting business taxes, the Major Tax Litigation Division collects all City receivables in Federal Bankruptcy Court for all Chapter 7, Chapter 11, and Chapter 13 bankruptcies where the City is a creditor. In addition, this division provides legal advice and helps draft legislation for both City departments and City Council. The division also reviews and approves all Revenue Department regulations and tax credit agreements. Finally, the division handles business tax payoffs for liens, judgments, and business tax accounts.

Real Estate Tax Division
The Real Estate Tax Division of the Tax & Revenue Unit is responsible for representing the City of Philadelphia in the collection of delinquent real estate taxes. That division handles one-third of the foreclosure portfolio directly and manages two-thirds of the portfolio assigned to outside counsel. It also files actions to have a receiver appointed to sequester rents from delinquent commercial property to be applied toward delinquent real estate taxes and other municipal claims. The Real Estate Tax Division also litigates all tax assessment appeals, exemption appeals, and tax abatement cases appealed from the Board of Revision of Taxes (BRT) to the Court of Common Pleas. Finally the division works with Revenue to administer the Owner-Occupied Payment Agreement (OOPA) program for low-income taxpayers and handles appeals from the denial of those agreements.

Mass Revenue Litigation Division
The Mass Revenue Litigation Division of the Tax & Revenue Unit is responsible for representing the City of Philadelphia in all water petitions before the Philadelphia Tax Review Board. It also files lawsuits for all business tax delinquencies under $35,000, all non-filer actions, and all water delinquencies before the Court of Common Pleas and Municipal Court in Philadelphia County. This division also handles appeals from the Tax Review Board involving water and most Municipal Court appeals to the state appellate courts. In addition, this division provides legal advice to Revenue’s Water Revenue Bureau. The division also reviews regulations promulgated by the Department of Revenue’s Water Revenue Bureau and Philadelphia Water Department and provides legislative support to both departments.

Leadership

Frances Ruml Beckley, (she/her/hers)
Chief Revenue Counsel
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Frank Paiva, (he/him/his)
Chief Deputy City Solicitor
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Name Job title Phone #
Hazara Ali Legal Assistant
Tax & Revenue Unit
(215) 686-0500
Christine Bak Senior Attorney
Tax & Revenue Unit
(215) 686-0514
Anthony Barreca Legal Assistant Supervisor
Tax & Revenue Unit
(215) 686-0528
Deland Bryant Legal Assistant
Tax & Revenue Unit
(215) 686-0550
Stephanie Calmese Legal Assistant
Tax & Revenue Unit
(215) 683-4757
Erin Cleary Legal Assistant
Tax & Revenue Unit
(215) 686-0500
Felicia Costin Legal Assistant
Tax & Revenue Unit
(215) 686-0513
Ericka Crocker, (she/her/hers) Senior Legal Assistant
Tax & Revenue Unit
(215) 686-3980
Brooke Darlington, (she/her) Divisional Deputy City Solicitor
Tax & Revenue Unit
(215) 686-0509
Joseph Della Penna, (he/him/his) Senior Legal Assistant
Tax & Revenue Unit
(215) 686-0552
Joshua Domer Assistant City Solicitor
Tax & Revenue Unit
(215) 686-0519
Pamela Elchert Thurmond, (she/her/hers) Senior Attorney
Tax & Revenue Unit
(215) 686-0508
Linda Fountain Legal Assistant
Tax & Revenue Unit
(215) 686-3628
Karen Goldman Legal Assistant
Tax & Revenue Unit
(215) 683-3517
Adriana Gonzalez, (she/her/hers) Deputy City Solicitor
Tax & Revenue Unit
(215) 686-3991
Megan Harper, (she/her/hers) Senior Attorney
Tax & Revenue Unit
(215) 686-0503
Anzhelika Kaminsky Assistant City Solicitor
Tax & Revenue Unit
(215) 686-3827
Dana Kang Legal Assistant
Tax & Revenue Unit
(215) 683-4760
Miriam Knapp Legal Assistant
Tax & Revenue Unit
(215) 686-6405
John F Martin Deputy City Solicitor
Tax & Revenue Unit
(215) 686-0522
Mary Kate Martin Deputy City Solicitor
Tax & Revenue Unit
(215) 686-0511
Mary McDow, (she/her/hers) Assistant City Solicitor
Tax & Revenue Unit
(215) 686-0577
Brian Mera Office Manager
Tax & Revenue Unit
(215) 686-0585
Laura Musi Senior Legal Assistant
Tax & Revenue Unit
(215) 686-0571
Marissa O'Connell Divisional Deputy City Solicitor
Tax & Revenue Unit
(215) 683-5312
Shari Outen Senior Legal Assistant
Tax & Revenue Unit
(215) 686-0557
Julia Park Assistant City Solicitor
Tax & Revenue Unit
(215) 686-0565
Yin Peng Assistant City Solicitor
Tax & Revenue Unit
(215) 686-0521
Serena Ross, she/her/hers Legal Assistant
Tax & Revenue Unit
(215) 686-3631
Samuel Scavuzzo Assistant City Solicitor
Tax & Revenue Unit
(215) 683-0506
Kareem Seifeldin Assistant City Solicitor
Tax & Revenue Unit
(215) 686-0505
Martha Sierra Senior Legal Assistant
Tax & Revenue Unit
(215) 686-0581
Laurice Smith, (she/her/hers) Senior Attorney
Tax & Revenue Unit
(215) 686-0516
Steven Wakefield Deputy City Solicitor
Tax & Revenue Unit
(215) 686-5564
Anne Whitcombe Senior Attorney
Tax & Revenue Unit
(215) 686-0520
Lauren Zrillo Assistant City Solicitor
Tax & Revenue Unit
(215) 686-6462
James Zwolak Divisional Deputy City Solicitor
Tax & Revenue Unit
(215) 686-0523
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Property Assessment Unit

The Property Assessment Unit represents the Office of Property Assessment (OPA). The OPA is responsible for assessing all real property throughout the City, and assessments serve as the basis for the calculation of real estate taxes and/or use and occupancy taxes. The OPA’s responsibilities also include the consideration and determination of applications for tax abatement and tax exemption.

The Property Assessment Unit also represents the OPA in appeals to the Board of Revision of Taxes (BRT). These appeals include market value appeals, appeals of exemption denials, appeals of abatement denials, and nunc pro tunc petitions.

Leadership

Drew Aldinger, (he/him/his)
Chief Deputy City Solicitor

As Chief Deputy City Solicitor, Drew Aldinger leads the Property Assessment Unit in the counseling of the Office of Property Assessment (OPA) and in defending appeals before the Board of Revision of Taxes.

Drew joined the Law Department in 2011 as a senior attorney and became Chief Deputy of the Property Assessment Unit in 2017. Before joining the Law Department, Drew worked at a law firm for 13 years, focusing on the collection of delinquent real estate taxes and prosecuting civil tax foreclosure actions. Drew graduated from The George Washington University Law School with honors and graduated with an accounting degree from Penn State.

Name Job title Phone #
Hilary Emerson, (she/her/hers) Senior Attorney
Property Assessment Unit
(215) 686-4349
Amy Galer Deputy City Solicitor
Property Assessment Unit
(215) 686-7675
Ryan McSherry, (he/him/his) Deputy City Solicitor
Property Assessment Unit
(215) 686-8558
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Regulatory Law Unit

The Regulatory Law Unit represents the City in a wide variety of federal, state, and local regulatory and other legal matters including:

  • Aviation.
  • Water, Wastewater and Stormwater.
  • Streets, Highways and Bridges.
  • The Environment.
  • Energy and Sustainability.
  • Contracts, grants, leases and other commercial transactions.
  • Rates and other utility-related filings.

In its work the unit represents numerous City officials, including the Deputy Managing Director for Transportation and Infrastructure Systems, the Chief Executive Officer of Philadelphia International Airport, the Water, Streets, and Health Commissioners, the Directors of Air Management Services, the Office of Sustainability and the Rebuild Office. The unit also counsels and advises the City concerning SEPTA and the Philadelphia Gas Works (PGW).

Leadership

Scott Schwarz
Chief Deputy City Solicitor
More +
Name Job title Phone #
Laura Antinucci, (she/her/hers) Assistant City Solicitor
Regulatory Law Unit
(215) 683-8452
Alexandra Athanasiadis Deputy City Solicitor
Regulatory Law Unit
(215) 683-5417
Brafford Bak Divisional Deputy City Solicitor
Regulatory Law Unit
(215) 937-1856
Ashley N Baker Assistant City Solicitor
Regulatory Law Unit
(215) 863-4018
Kevin Birriel Senior Attorney
Regulatory Law Unit
(215) 683-3234
Lauren Curry Assistant City Solicitor
Regulatory Law Unit
(215) 683-5187
Christopher Eisenhower, (he/him/his) Assistant City Solicitor
Regulatory Law Unit
(215) 863-4015
Ji Jun Divisional Deputy City Solicitor
Regulatory Law Unit
(215) 685-6160
James Kellett Deputy City Solicitor
Regulatory Law Unit
(215) 683-8452
India McGhee, (she/her) Deputy City Solicitor
Regulatory Law Unit
(215) 683-5169
Eva Miller Senior Attorney
Regulatory Law Unit
(215) 937-1858
Josephine Parson Clerk III
Regulatory Law Unit
(215) 863-4045
Vijya Patel, (she/her/hers) Divisional Deputy City Solicitor
Regulatory Law Unit
(215) 683-5172
Michele Sarkos Deputy City Solicitor
Regulatory Law Unit
(215) 683-5171
Althea Udo-Inyang Assistant City Solicitor
Regulatory Law Unit
(215) 685-0064
Sharron Williams Assistant City Solicitor
Regulatory Law Unit
(215) 863-3972
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Real Estate & Development Unit

The Real Estate & Development Unit represents the City in most of its major economic development initiatives and real estate transactions. Unit attorneys serve as corporate, real estate, and transactional counsel to these clients and are called upon to help structure, negotiate, and document significant transactional matters, including most recently: the leasing of City transit facilities to the Southeastern Pennsylvania Transportation Authority; the sale of the garage underneath LOVE Park and the renovation of the park; the construction of a joint City Health Center and Children’s Hospital of Philadelphia facility; the lease, with an option to purchase, of property for the location of the new police headquarters at 400 North Broad Street; the redevelopment of the Gallery Mall; and Delaware River Waterfront Corporation and riverfront development.

Its major client responsibilities include the Department of Public Property, Commerce Department, Department of Parks & Recreation, Free Library, Records Department, Streets Department, Office of Supportive Housing, Art Commission, and Planning Commission.

Leadership

Brendan O'Rourke
Chief Deputy City Solicitor
More +
Name Job title Phone #
Blake Andres, (he/him/his) Assistant City Solicitor
Real Estate & Development Unit
(215) 683-5231
Sierra Applegate Assistant City Solicitor
Real Estate & Development Unit
(215) 683-5258
Claudia Becker Senior Attorney
Real Estate & Development Unit
(215) 683-5059
Lawrence Copeland Senior Attorney
Real Estate & Development Unit
(215) 683-5039
Deborah Cunningham Senior Legal Assistant
Real Estate & Development Unit
(215) 683-0012
Jill Freeman Deputy City Solicitor
Real Estate & Development Unit
(215) 683-5457
Terry Garfinkel Senior Attorney
Real Estate & Development Unit
(215) 683-5051
Katharine Janoski, (she/her) Senior Attorney
Real Estate & Development Unit
(215) 683-5025
Mary Josephine Markle, (she/her/hers) Divisional Deputy City Solicitor
Real Estate & Development Unit
(215) 685-6115
Maxélle Neufville, (she/her/hers) Assistant City Solicitor
Real Estate & Development Unit
(215) 683-5453
Jonathan Wheeland Deputy City Solicitor
Real Estate & Development Unit
(215) 683-5058
Maleekah Wiltbanks, (she/her/hers) Legal Assistant
Real Estate & Development Unit
(215) 683-0531
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Commercial Law Unit

The Commercial Law Unit is responsible for the City’s commercial contracts, legal counsel regarding municipal finance matters, the Law Department’s technology practice, and contract and regulatory matters related to housing.

The Commercial Law Unit is composed of three divisions:

  • Finance and Contracts
  • Intellectual Property
  • Housing & Community Development

The unit’s Finance and Contracts Division is counsel to the Office of the Director of Finance and the City Treasurer on bond issues and other finance matters, and also counsel to the Procurement Department for competitive bidding matters, as well as advising the Office of the Chief Administrative Officer on issues related to the construction and application of Charter and Code provisions governing the City’s contracting process, including the contract reform legislation contained in Chapter 17-1400 of the Philadelphia Code.

The Intellectual Property Division handles information technology and telecommunications matters, including contracts and RFPs for software systems and IT services and competitive bids for computer hardware, Internet law, cable franchise regulation, and right-of-way regulation. The division is counsel to the Office of Innovation and Technology and also handles copyright and trademark matters for the City.

The unit’s Housing & Community Development Division is counsel to the Department of Planning and Development’s Division of Housing and Community Development, the Commerce Department’s Office of Neighborhood Economic Development, the Office of Community Empowerment and Opportunity, and the City Planning Commission, and assists those clients with contracts funded by the City or federal funds from the United States Department of Housing and Urban Development. The division further serves as counsel to the Philadelphia Gas Commission.

Leadership

François Dutchie
Chief Deputy City Solicitor
More +
Name Job title Phone #
Phillip Bullard Senior Attorney
Commercial Law Unit
(215) 683-5060
Daniel Cantu-Hertzler, (he/him/his) Senior Attorney
Commercial Law Unit
(215) 683-5061
Linda Chaney Legal Assistant Supervisor
Commercial Law Unit
(215) 683-5050
Whitney Chatmon, (she/her/hers) Assistant City Solicitor
Commercial Law Unit
(215) 683-5022
Russell Crotts, (he/him/his) Deputy City Solicitor
Commercial Law Unit
(215) 683-5403
Heather Dobilas, (she/her/hers) Executive Secretary
Commercial Law Unit
(215) 683-5040
Brianna Dougherty, (she/her/hers) Assistant City Solicitor
Commercial Law Unit
(215) 683-4775
Carrie Dougherty, (she/her/hers) Deputy City Solicitor
Commercial Law Unit
(215) 863-4028
Jacqueline Eklund, (she/her) Assistant City Solicitor
Commercial Law Unit
(215) 686-5033
Raydell Fisher-Wilson Legal Assistant Supervisor
Commercial Law Unit
(215) 683-5044
Michelle Flamer Senior Attorney
Commercial Law Unit
(215) 683-5053
Hezi Ji, (she/her/hers) Assistant City Solicitor
Commercial Law Unit
(215) 683-5006
Philip Jones Deputy City Solicitor
Commercial Law Unit
(215) 686-9791
Thomas Li, (he/him/his) Deputy City Solicitor
Commercial Law Unit
(215) 683-5461
Steven Liang Legal Assistant
Commercial Law Unit
(215) 683-5235
Christopher Malcarney Divisional Deputy City Solicitor
Commercial Law Unit
(215) 683-5034
Alexander Menard Assistant City Solicitor
Commercial Law Unit
(215) 683-3012
Gary Moten Deputy City Solicitor
Commercial Law Unit
(215) 683-5036
Rashetta Robinson Legal Assistant
Commercial Law Unit
(215) 683-5047
Rachel Rosser Senior Attorney
Commercial Law Unit
(215) 683-5257
Amanda Stewart Hause, (she/her/hers) Divisional Deputy City Solicitor
Commercial Law Unit
(215) 686-9788
Nicole Stokes, (she/her/hers) Assistant City Solicitor
Commercial Law Unit
(215) 683-4775
Veronica Whitted Legal Assistant Supervisor
Commercial Law Unit
(215) 683-5045
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