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Representing the State - State Finances

John Sevier State Office Building

Financial matters for the State are handled by the Bankruptcy and Tax Divisions.

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. The division also 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.