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

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
Chief Revenue Counsel
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Frank Paiva
Chief Deputy City Solicitor
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Name Job title Phone #
Christine Bak Senior Attorney
Tax & Revenue Unit
(215) 686-0514
Anthony Barreca Legal Assistant Supervisor
Tax & Revenue Unit
(215) 686-0528
Marisa Barreras Legal Assistant
Tax & Revenue Unit
(215) 686-0531
Andrew Barron Assistant City Solicitor
Tax & Revenue Unit
(215) 686-3827
Karena Blaylock Legal Assistant
Tax & Revenue Unit
(215) 686-0554
Jessica Burgos Legal Assistant
Tax & Revenue Unit
(215) 686-0580
Stephanie Calmese Legal Assistant
Tax & Revenue Unit
(215) 683-4757
Erin Cleary Legal Assistant
Tax & Revenue Unit
(215) 686-0500
Susan Crosby Divisional Deputy City Solicitor
Tax & Revenue Unit
(215) 686-0507
Brian Cullin Deputy City Solicitor
Tax & Revenue Unit
(215) 686-0518
Brooke Darlington Deputy City Solicitor
Tax & Revenue Unit
(215) 686-0509
Joshua Domer Assistant City Solicitor
Tax & Revenue Unit
(215) 686-0519
Linda Fountain Legal Assistant
Tax & Revenue Unit
(215) 686-3628
Peter Goldman Legal Assistant
Tax & Revenue Unit
(215) 683-3517
Adriana Gonzalez Assistant City Solicitor
Tax & Revenue Unit
(215) 686-3991
Melanie Grimes Assistant City Solicitor
Tax & Revenue Unit
(215) 686-0521
Megan Harper Deputy City Solicitor
Tax & Revenue Unit
(215) 686-0503
Elizeyda Hernandez Legal Assistant
Tax & Revenue Unit
(215) 686-0526
Dana Kang Legal Assistant
Tax & Revenue Unit
(215) 683-4760
Miriam Knapp Legal Assistant
Tax & Revenue Unit
(215) 686-6405
Danielle Lavery Assistant City Solicitor
Tax & Revenue Unit
(215) 686-0512
Mary Kate Martin Deputy City Solicitor
Tax & Revenue Unit
(215) 686-0511
Kimara Martinez Legal Assistant
Tax & Revenue Unit
(215) 686-0566
Alexandra McShane Legal Assistant
Tax & Revenue Unit
(215) 686-3980
Brian Mera Legal Assistant Supervisor
Tax & Revenue Unit
(215) 686-0585
Laura Musi Legal Assistant Supervisor
Tax & Revenue Unit
(215) 686-0571
Marissa O'Connell Divisional Deputy City Solicitor
Tax & Revenue Unit
(215) 683-5312
Jon-Michael Olson Assistant City Solicitor
Tax & Revenue Unit
(215) 686-0522
Shari Outen Senior Legal Assistant
Tax & Revenue Unit
(215) 686-0557
Julia Park Assistant City Solicitor
Tax & Revenue Unit
(215) 686-0565
Lori Richards Legal Assistant
Tax & Revenue Unit
(215) 686-0306
Courtney Richardson Assistant City Solicitor
Tax & Revenue Unit
(215) 686-3983
John Schmidt Legal Assistant
Tax & Revenue Unit
(215) 686-3631
Kareem Seifeldin Assistant City Solicitor
Tax & Revenue Unit
(215) 686-0505
Martha Sierra Senior Legal Assistant
Tax & Revenue Unit
(215) 686-0581
Laurice Smith Deputy City Solicitor
Tax & Revenue Unit
(215) 686-0516
Pamela Thurmond Deputy City Solicitor
Tax & Revenue Unit
(215) 686-0508
Tam Tran Assistant City Solicitor
Tax & Revenue Unit
(215) 686-0524
Steven Wakefield Deputy City Solicitor
Tax & Revenue Unit
(215) 686-5564
James Warkulwiz Legal Assistant Supervisor
Tax & Revenue Unit
(215) 686-0552
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
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 #
Amy Galer Deputy City Solicitor
Property Assessment Unit
(215) 686-7675
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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

J. Barry Davis
Chief Deputy City Solicitor

Barry Davis has been a Law Department attorney since 1991. He has served in the Regulatory Law Unit since its inception, and his prior positions include divisional deputy for Water Law. Prior to joining the Law Department, Barry was the executive director of an energy conservation foundation. He is a 1991 graduate of Temple University School of Law and has an M.S. in Urban Affairs from Hunter College. Barry is a past president of the Delaware Valley Environmental Inn of Court and the Roxborough Development Corporation.

Name Job title Phone #
Brafford Bak Divisional Deputy City Solicitor
Regulatory Law Unit
(215) 937-1856
Kevin Birriel Deputy City Solicitor
Regulatory Law Unit
(215) 683-3234
Chandell Craig Executive Secretary
Regulatory Law Unit
(215) 683-5164
Lauren Curry Assistant City Solicitor
Regulatory Law Unit
(215) 683-5187
Drake Dodson Assistant City Solicitor
Regulatory Law Unit
(215) 863-4608
Daniel Goren Deputy City Solicitor
Regulatory Law Unit
(215) 863-3461
Ji Jun Deputy City Solicitor
Regulatory Law Unit
(215) 685-6160
Sara Beth Kalb Senior Attorney
Regulatory Law Unit
(215) 683-5185
James Kellett Deputy City Solicitor
Regulatory Law Unit
(215) 683-8452
India McGhee Assistant City Solicitor
Regulatory Law Unit
(215) 683-5169
Eva Miller Deputy City Solicitor
Regulatory Law Unit
(215) 937-1858
Patrick O'Neill Divisional Deputy City Solicitor
Regulatory Law Unit
(215) 683-5172
Josephine Parson Clerk III
Regulatory Law Unit
(215) 863-4045
Michele Sarkos Deputy City Solicitor
Regulatory Law Unit
(215) 683-5171
Scott Schwarz Divisional Deputy City Solicitor
Regulatory Law Unit
(215) 685-6135
Lauren Silverang Assistant City Solicitor
Regulatory Law Unit
(215) 937-1857
Althea Udo-Inyang Assistant City Solicitor
Regulatory Law Unit
(215) 685-0064
Sharron Williams Assistant City Solicitor
Regulatory Law Unit
(215) 863-3972
Dennis Yuen Deputy City Solicitor
Regulatory Law Unit
(215) 683-5173
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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
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Name Job title Phone #
Claudia Becker Senior Attorney
Real Estate & Development Unit
(215) 683-5059
Antonio Burrell Assistant City Solicitor
Real Estate & Development Unit
(215) 683-5240
Lawrence Copeland Senior Attorney
Real Estate & Development Unit
(215) 683-5039
Deborah Cunningham Legal Assistant
Real Estate & Development Unit
(215) 683-0012
Terry Garfinkel Senior Attorney
Real Estate & Development Unit
(215) 683-5051
Katharine Janoski Deputy City Solicitor
Real Estate & Development Unit
(215) 683-5025
Anastasios Lazaropoulos Assistant City Solicitor
Real Estate & Development Unit
(215) 683-5453
Mary Josephine Markle Deputy City Solicitor
Real Estate & Development Unit
(215) 685-6115
Laura Snite Legal Assistant
Real Estate & Development Unit
(215) 683-0534
Damaris Walker Assistant City Solicitor
Real Estate & Development Unit
(215) 683-3563
Jonathan Wheeland Deputy City Solicitor
Real Estate & Development Unit
(215) 683-5058
Justin Yost Assistant City Solicitor
Real Estate & Development Unit
(215) 683-5029
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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 Division of Housing and Community Development (DHCD) and also the Vacant Property Review Committee of City Council and assists DHCD with a myriad of contracts funded with federal funds from the Department of Housing and Urban Development. The Division also serves as counsel to the Philadelphia Gas Commission.

Leadership

François Dutchie
Chief Deputy City Solicitor
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Name Job title Phone #
Phillip Bullard Senior Attorney
Commercial Law Unit
(215) 683-5060
Daniel Cantu-Hertzler Senior Attorney
Commercial Law Unit
(215) 683-5061
Tyeasta Carter Legal Assistant
Commercial Law Unit
(215) 683-5048
Linda Chaney Legal Assistant Supervisor
Commercial Law Unit
(215) 683-5050
Adam Coleman Assistant City Solicitor
Commercial Law Unit
(215) 683-5228
Heather Dobilas Executive Secretary
Commercial Law Unit
(215) 683-5040
Raydell Fisher-Wilson Legal Assistant Supervisor
Commercial Law Unit
(215) 683-5044
Michelle Flamer Senior Attorney
Commercial Law Unit
(215) 683-5053
Michael Gutierrez Assistant City Solicitor
Commercial Law Unit
(215) 683-5006
Bradford Ham Deputy City Solicitor
Commercial Law Unit
(215) 683-5259
Eugene Hsue Assistant City Solicitor
Commercial Law Unit
(215) 683-5022
Mary Jones Assistant City Solicitor
Commercial Law Unit
(215) 686-9790
Philip Jones Assistant City Solicitor
Commercial Law Unit
(215) 686-9791
Peter Kim Deputy City Solicitor
Commercial Law Unit
(215) 683-5035
Christopher Malcarney Divisional Deputy City Solicitor
Commercial Law Unit
(215) 683-5034
Linda Medley Divisional Deputy City Solicitor
Commercial Law Unit
(215) 686-9788
Gary Moten Deputy City Solicitor
Commercial Law Unit
(215) 683-5036
Ndidiamaka Onejeme Assistant City Solicitor
Commercial Law Unit
(215) 683-3012
Marilyn Reid Word Processing Spec 2
Commercial Law Unit
(215) 683-5055
Rashetta Robinson Legal Assistant
Commercial Law Unit
(215) 683-5047
Rachel Rosser Senior Attorney
Commercial Law Unit
(215) 683-5257
Toi Shields Senior Attorney
Commercial Law Unit
(215) 683-5023
Amanda Stewart Hause Assistant City Solicitor
Commercial Law Unit
(215) 832-2175
Veronica Whitted Legal Assistant Supervisor
Commercial Law Unit
(215) 683-5045
Raina Yancey Assistant City Solicitor
Commercial Law Unit
(215) 683-5231
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