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Corporate & Tax Group

Corporate & Tax Group

The Corporate and Tax Group consists of five units.

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Tax Litigation & Collections Unit

The Tax Litigation & Collections 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 Litigation & Collections Unit regarding legal disputes or issues, email:

lawrealestatetax@phila.gov about property tax issues.
lawwaterdebt@phila.gov about water debt issues.
lawbankruptcy@phila.gov about bankruptcy issues.
lawbusinesstax@phila.gov for other tax issues.

Major Tax Litigation Division

The Major Tax Litigation Division of the Tax Litigation & Collections Unit 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, the division provides legal advice and helps draft legislation for both City departments and City Council. The division also reviews and approves all Department of Revenue 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 Litigation & Collections Unit is responsible for representing the City of Philadelphia in the collection of delinquent real estate taxes. The 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 the Department of 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 Litigation & Collections 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, the 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

(215) 686-0515

Frances.Beckley@phila.gov

As Chief Counsel to the Revenue Department, Frances Ruml Beckley leads the unit responsible for enforcing the collection of Philadelphia taxes and agency receivables, for advising the administration and City Council on tax issues, and for representing the City in trial and appellate tax cases.

Frances served as chief counsel from January 2011 to February 2014. From March 2014 to April 2016, she worked in the Appeals and Legislation Unit of the Philadelphia Law Department, where she focused primarily on tax legislation and served as Counsel to the Philadelphia Water, Sewer & Storm Water Rate Board. Before coming to the City full-time, she did consulting work for the Tax Unit and had worked in large law firms (including Drinker Biddle and Ballard Spahr) representing taxpayers in federal, state, and local tax matters. She graduated from Harvard College, Yale Law School, and NYU’s LLM in Taxation program. 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). She is a past chair of the Philadelphia Bar Association’s State and Local Tax Committee and an adjunct professor at Temple University’s Beasley School of Law.

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Name	Job title	Email	Phone #	Social
Name: Hazara Ali	Job title: Legal Assistant Tax Litigation & Collections Unit	Email: hazara.ali@phila.gov	Phone #: (215) 686-0500	Social:
Name: Shoba Babu, (she/her/hers)	Job title: Assistant City Solicitor Tax Litigation & Collections Unit	Email: shoba.babu@phila.gov	Phone #: (215) 686-0512	Social:
Name: Andre Brown, (he/him/his)	Job title: Assistant City Solicitor Tax Litigation & Collections Unit	Email: andre.brown@phila.gov	Phone #: (215) 686-3827	Social:
Name: Hannah Cheatham, (she/her/hers)	Job title: Legal Assistant Tax Litigation & Collections Unit	Email: hannah.cheatham@phila.gov	Phone #: (215) 683-4757	Social:
Name: Vivian Cherng	Job title: Senior Legal Assistant Tax Litigation & Collections Unit	Email: vivian.cherng@phila.gov	Phone #: (215) 686-0581	Social:
Name: Felicia Costin	Job title: Legal Assistant Tax Litigation & Collections Unit	Email: felicia.costin@phila.gov	Phone #: (215) 686-0513	Social:

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Property Assessment, Boards & Commissions Unit

The Property Assessment, Boards & Commissions (PABC) Unit represents the Office of Property Assessment (OPA) and a number of City boards and commissions.

The PABC Unit counsels the OPA in the work that it does in assessing all real property throughout the City. It also represents the OPA in appeal hearings before the Board of Revision of Taxes.

Boards and commissions represented by the PABC Unit include the Zoning Board of Adjustment, Board of License and Inspection Review, Philadelphia Commission on Human Relations, Fair Housing Commission, Plumbing Advisory Board, and the Board of Building Standards. The PABC Unit represents these boards and commissions and supports the representation of many others as they perform their critical work.

Leadership

Drew Aldinger, (he/him/his)

Chief Deputy City Solicitor

(215) 686-4353

Drew.Aldinger@phila.gov

As Chief Deputy City Solicitor, Drew Aldinger leads the Property Assessment, Boards & Commissions Unit of the Law Department in its representation of the Office of Property Assessment, Zoning Board of Adjustment, Board of License and Inspection Review, Philadelphia Commission on Human Relations, Fair Housing Commission, Plumbing Advisory Board, and the Board of Building Standards.

Drew joined the Law Department in 2011 as a senior attorney and became the Chief Deputy of the 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.

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Name	Job title	Email	Phone #	Social
Name: Alison deMedeiros, (she/her/hers)	Job title: Deputy City Solicitor Property Assessment, Boards & Commissions Unit	Email: Alison.deMedeiros@phila.gov	Phone #: (215) 686-4349	Social:
Name: Hilary Emerson, (she/her/hers)	Job title: Divisional Deputy City Solicitor Property Assessment, Boards & Commissions Unit	Email: hilary.emerson@phila.gov	Phone #: (215) 686-4349	Social:
Name: Amy Galer	Job title: Senior Attorney Property Assessment, Boards & Commissions Unit	Email: Amy.Galer@Phila.gov	Phone #: (215) 686-7675	Social:
Name: Yolanda Howard-Jeffers, (she/her/hers)	Job title: Legal Assistant Property Assessment, Boards & Commissions Unit	Email: yolanda.howard-jeffers@phila.gov	Phone #: (215) 686-7670	Social:
Name: Ryan McSherry, (he/him/his)	Job title: Deputy City Solicitor Property Assessment, Boards & Commissions Unit	Email: ryan.mcsherry@phila.gov	Phone #: (215) 686-8558	Social:
Name: Matthew Webster, (he/him)	Job title: Assistant City Solicitor Property Assessment, Boards & Commissions Unit	Email: matthew.webster@phila.gov	Phone #: (215) 683-5144	Social:

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Regulatory Law Unit

The Regulatory Law Unit handles a wide range of legal matters for the City of Philadelphia, including contracts, real estate matters, regulatory compliance and enforcement, environmental counseling and litigation, complex commercial transactions, airport law, utility law, administrative proceedings, board counseling, rate cases, and energy law.

The Regulatory Law Unit has four divisions:

Airport
Environmental
Right-of-Way & Utilities
Water

The Airport Division provides counsel to the Department of Aviation, which operates two airports – Philadelphia International and Northeast Philadelphia Airports. Airport matters include airline agreements, federal and state grants, Federal Aviation Agency and Transportation Security Agency issues, construction, contracts, real estate transactions, and other airport law matters.

The Environmental Division provides environmental counsel to the City on issues involving air pollution regulations and permitting, brownfields, hazardous waste, Superfund, climate change and sustainability, and environmental justice. The Division serves as primary legal counsel to the City’s Office of Sustainability and Health Department Air Management Services.

The Right-of-Way & Utilities Division provides counsel to the Streets Department, Office of Transportation and Infrastructure, Energy Office, Art Commission, and Gas Commission. The Division handles grant and reimbursement agreements, City Plan changes, transportation issues, ordinances, regulations, energy procurement, and matters before the Public Utility Commission.

The Water Division provides counsel to the Water Department; a City-owned water, wastewater, and stormwater utility. The Division handles various types of contracts, private development and infrastructure issues, environmental compliance and enforcement, rate cases, wholesale contracts, administrative proceedings, and any other issues that arise in the operation of the utility.

Name	Job title	Email	Phone #	Social
Name: Laura Antinucci, (she/her/hers)	Job title: Deputy City Solicitor Regulatory Law Unit	Email: laura.antinucci@phila.gov	Phone #: (215) 683-8452	Social:
Name: Alexandra Athanasiadis	Job title: Deputy City Solicitor Regulatory Law Unit	Email: alexandra.athanasiadis@phila.gov	Phone #: (215) 683-5417	Social:
Name: Annelise Couderc, (she/her)	Job title: Assistant City Solicitor Regulatory Law Unit	Email: annelise.couderc@phila.org	Phone #: (215) 863-4015	Social:
Name: Carrie Dougherty, (she/her/hers)	Job title: Deputy City Solicitor Regulatory Law Unit	Email: carrie.dougherty@phl.org	Phone #: (215) 863-4028	Social:
Name: Christopher Eisenhower, (he/him/his)	Job title: Senior Legal Assistant Regulatory Law Unit	Email: Christopher.Eisenhower@phl.org	Phone #: (215) 863-4015	Social:
Name: Christopher Hirokawa	Job title: Assistant City Solicitor Regulatory Law Unit	Email: christopher.hirokawa@phl.org	Phone #: (215) 863-2799	Social:

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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. The Unit serves as corporate, real estate, and transactional counsel and is called upon to help structure, negotiate, and document significant transactional matters, including most recently: the leasing of city property for the development and operation of a new museum on the Benjamin Franklin Parkway, the leasing of multiple sites citywide to serve as satellite election offices, and the negotiation of various agreements to facilitate the I-95 CAP project. The Unit also supports the City’s Rebuild initiative, City efforts to convey its surplus property to the Land Bank, and the City’s zoning bonus program.

The Unit’s major client responsibilities include the Department of Public Property, Department of Commerce, Department of Parks & Recreation, Free Library, Department of Records, Streets Department, Department of Planning and Development, and the Office of Homeless Services.

Leadership

Brendan O'Rourke

Chief Deputy City Solicitor

(215) 683-5291

Brendan.ORourke@phila.gov

As Chief Deputy City Solicitor of the Real Estate & Development Unit, Brendan O’Rourke leads the Law Department’s group responsible for representing the City in real estate transactions and economic development issues.

Brendan has served as a Chief Deputy City Solicitor since April 2016. Prior to that, Mr. O’Rourke was first a deputy city solicitor then divisional deputy city solicitor in the Real Estate & Development Unit. Mr. O’Rourke began his career in the Law Department as an assistant city solicitor in the Transportation Division of the Regulatory Law Unit, representing the Philadelphia International Airport. Prior to coming to the Law Department, Brendan was the general counsel and compliance officer for a mortgage broker company and an attorney in the research office of the University of Delaware. Brendan is a graduate of Marquette University (B.A.) and the University of Pittsburgh School of Law.

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Name	Job title	Email	Phone #	Social
Name: Blake Andres, (he/him/his)	Job title: Assistant City Solicitor Real Estate & Development Unit	Email: Blake.andres@phila.gov	Phone #: (215) 683-5231	Social:
Name: Sierra Applegate, (she/her/hers)	Job title: Assistant City Solicitor Real Estate & Development Unit	Email: sierra.applegate@phila.gov	Phone #: (215) 683-5258	Social:
Name: Lawrence Copeland	Job title: Senior Attorney Real Estate & Development Unit	Email: Lawrence.Copeland@phila.gov	Phone #: (215) 683-5039	Social:
Name: Jill Freeman, (she/her/hers)	Job title: Deputy City Solicitor Real Estate & Development Unit	Email: Jill.Freeman@phila.gov	Phone #: (215) 683-5029	Social:
Name: Terry Garfinkel	Job title: Senior Attorney Real Estate & Development Unit	Email: Terry.Garfinkel@phila.gov	Phone #: (215) 683-5051	Social:
Name: Michelle Garner, (she/her/hers)	Job title: Legal Assistant Real Estate & Development Unit	Email: Michelle.Garner@phila.gov	Phone #: (215) 683-5055	Social:

Name	Job title	Email	Phone #	Social
Name: Deland Bryant, (he/him/his)	Job title: Legal Assistant Commercial Law Unit	Email: deland.bryant@phila.gov	Phone #: (215) 683-5047	Social:
Name: Phillip Bullard	Job title: Senior Attorney Commercial Law Unit	Email: Phillip.Bullard@phila.gov	Phone #: (215) 683-5060	Social:
Name: Daniel Cantu-Hertzler, (he/him/his)	Job title: Senior Attorney Commercial Law Unit	Email: Daniel.Cantu-Hertzler@phila.gov	Phone #: (215) 683-5061	Social:
Name: Whitney Chatmon, (she/her/hers)	Job title: Legal Assistant Supervisor Commercial Law Unit	Email: whitney.chatmon@phila.gov	Phone #: (215) 683-5022	Social:
Name: Adam Coleman, (he/him/his)	Job title: Divisional Deputy City Solicitor Commercial Law Unit	Email: adam.coleman@phila.gov	Phone #: (215) 683-5228	Social:
Name: Heather Dobilas, (she/her/hers)	Job title: Executive Secretary Commercial Law Unit	Email: Heather.Dobilas@phila.gov	Phone #: (215) 683-5040	Social:

Tax Litigation & Collections Unit

Major Tax Litigation Division

Real Estate Tax Division

Mass Revenue Litigation Division

Leadership

Property Assessment, Boards & Commissions Unit

Leadership

Regulatory Law Unit

Real Estate & Development Unit

Leadership

Commercial Law Unit

Leadership