Legal Community
Christine Mesirow
Christine Mesirow, Section Chief
Section Chief

Section Phone Number: 614-466-5967
Tax/Debt Payments: 877-607-6400
AGO Help Center: 800-282-0515

About the AGO > Service Divisions > Taxation


The Taxation Section of the Ohio Attorney General’s Office represents the Tax Commissioner of Ohio, who is charged with administering and enforcing most of the state’s taxes, including the state income tax, state sales and use taxes, and several business and excise taxes.

NOTE: For information on paying a tax debt or other debt owed to the state of Ohio, please contact the Attorney General’s Collections Enforcement Section online or by calling 877-607-6400. The Collections Enforcement Section is responsible for collecting outstanding debt owed to the state of Ohio for state agencies, institutions, boards, commissions, public universities, and hospitals.

The Attorney General’s Taxation Section defends the state Tax Commissioner's administrative decisions to tax assessments, refund applications, and real property exemption applications when they are appealed to the Ohio Board of Tax Appeals (the "BTA"). The Taxation Section also defends the commissioner when administrative rules that the commissioner promulgated are challenged. Because the BTA’s decisions can be directly appealed to the Ohio Supreme Court or to one of the state’s courts of appeal, the Taxation Section has a significant appellate docket.

If a taxpayer has been assessed and either fails to timely appeal a decision of the commissioner or the taxpayer’s appeal is ultimately unsuccessful, any unpaid assessment is certified by the Ohio Department of Taxation to the Attorney General’s Collection Enforcement Section.