Representing the State - State Finances
Financial matters for the State are handled by the Bankruptcy and Tax Divisions and the Collections Unit of the Special Litigation Division.
Bankruptcy Division: Kathryn Behm Celauro, Deputy
The Bankruptcy Division represents state agencies in bankruptcy courts across the country. Specifically, it represents the state’s interest by filing proofs of claims and administrative claims in bankruptcy cases where a state entity is owed a debt.
Special Litigation Division - Collections: Vincent Williams, Deputy
The Collections Unit collects penalties and other debts owed to state departments and agencies.
Tax Division: Charles L. Lewis, Deputy
The Tax Division represents a wide variety of agencies including the Department of Revenue, the Board of Professional Responsibility, the Board of Law Examiners, the Commission on Continuing Legal Education, the Tennessee Regulatory Authority, the Tennessee Consolidated Retirement System, and many of the regulatory boards of the Department of Commerce and Insurance.
