About the Iowa Department of Revenue

Welcome to the Iowa Department of Revenue, the state’s revenue center.

Our Department’s work incorporates established tax administration, alcoholic beverage control, and responsible lottery entertainment.

We are committed to providing thorough and accurate information to support state government, inform Iowa’s citizens and allow our decision-makers to determine knowledgeable choices for Iowa. Revenue provides the foundation for the programs that make Iowa a better place to live, work and raise a family. Revenue touches nearly all aspects of everyday life through the state agencies and programs that benefit us all. 

About the Director

Mary Mosiman was appointed Director of the Iowa Department of Revenue on March 29, 2023 by Governor Kim Reynolds. Previously, Mary was the Department's Deputy Director and Tax Management Division Administrator.

Mosiman graduated from Hubbard High School and earned a Bachelor of Science in Business/Accounting from Iowa State University. A certified public accountant, Mosiman’s career also includes having served as Iowa’s Auditor of State from May 2013 through December 2018; Deputy of Elections for the Iowa Secretary of State from January 2011 to May 2013; and Story County Auditor from January 2001 to December 2010.


Mission Statement

The mission of the Iowa Department of Revenue is to serve Iowans through the responsible collection and generation of revenue to support the public good.

Vision Statement

Iowa will be a state that uses innovation to make it simple to comply with revenue laws and deliver fun and fair lottery experiences.


Integrity first | Dedicated to teamwork | Ready to serve


The Department has started a project to modernize its technology and processes to better serve Iowa taxpayers. Our modernization efforts have created opportunities to partner with multiple State of Iowa agencies, allowing Iowans to manage their license renewals, tax credits, and make invoice payments through GovConnectIowa, our e-Services portal.


    Division Summaries

  • Steve Larson, Administrator

    The Alcohol & Tax Operations Division administers, enforces, and educates stakeholders on the state's alcoholic beverage control laws.

    Licensing Administration

    • Issues licenses to businesses seeking to manufacture, distribute, and sell alcoholic beverages
    • Provides education and outreach to new and existing licensees, trade associations, local governments, other state agencies, and policymakers regarding Iowa's alcohol laws and rules

    Regulatory Compliance

    • Performs routine compliance inspections, complaint-driven investigations, and periodic financial audits of alcohol-licensed businesses
    • Takes corrective action through education letters, civil penalties, suspensions, and revocations to bring licensees back into compliance

    Fulfillment and Distribution

    • Processes and delivers alcoholic liquor orders to over 2,000 privately-owned liquor retailers across the state
    • Deposits approximately $150 million annually into the state's General Fund supporting programs benefitting all Iowans, regardless of whether they consume alcohol

    Revenue Operations

    • Receives and processes all mail, tax documents, and payments
    • Issues and maintains all business permits
    • Assists taxpayers with tax filing requirements and procedures
    • Answers more than 182,000 taxpayer calls and responds to 59,000 emails annually
    • Provides educational webinars on a variety of topics
  • Sam Hoerr, Administrator

    The Compliance Division is responsible for all facets of tax processing from the receipt of returns and payments through examination, audit and collection activity. The Division consists of three operating units as described below.

    Compliance Services

    • Conducts office examinations of returns and related documents for most tax types
    • Conducts audits from field offices located throughout Iowa
    • Issues refunds, adjustments and assessments based on the outcome of office exams and field audits

    Collection Services

    • Issues bills and assessments for unpaid tax
    • Contacts taxpayers who do not pay their account by the end of the appeal period
    • Coordinates collection activities Department-wide
    • Offers collection services to other agencies of state government

    Revenue Operations 

    • Receives and processes all mail, tax documents, and payments
    • Issues and maintains all business permits
    • Assists taxpayers with tax filing requirements and procedures
    • Answers more than 182,000 taxpayer calls and responds to 59,000 emails annually
    • Provides educational webinars on a variety of topics
  • Darina Petkova, MBA, PMP, Administrator and Chief Operating Officer

    The Internal Services Division manages administrative functions for the Department.


    • Manages the Department’s $76 million budget and provides centralized accounting services
    • Performs project management and management of facilities
    • Coordinates Department procurement
    • Oversees general administrative services for the Department
    • Protects and preserves taxpayer information
    • Manages human resources, data analytics, security & disclosure, and communication strategy throughout various types of media 
  • Alana Stamas, Administrator & Chief Legal Officer

    Legal Services

    The Legal Services Bureau provides a variety of services to the Department. Across tax types and general administrative provisions, Legal Services provides legal advice to Department staff and leadership. In coordination with the Policy Bureau, Legal Services drafts the Department’s administrative rules, assists in the preparation of technical guidance documents for both internal and external audiences, and assists with drafting and review of tax legislation. The section’s attorneys serve as counsel to the Director on tax appeals and declaratory orders and draft orders and final decisions. The section also reviews public records requests and subpoenas. The section reviews procurement documents and drafts contracts and agreements.


    When a taxpayer disagrees with a billing or refund denial issued by the Department, the taxpayer has the right to protest. The Appeals section receives and reviews those protests. The Appeals Section is staffed by Tax Appeals Specialists (TAS) that investigate the claim and determine whether the appeal can be resolved informally without the need for a contested case proceeding. The staff issue informal position statements on behalf of the department, make settlement recommendations, and consult with the Attorney General’s Office on cases to determine whether formal contested case proceedings are appropriate. When contested case proceedings ensue, the staff serve as the Department’s expert witnesses and assist the Attorney General’s Office with case proceedings.

  • Julie G. Roisen, Administrator

    The Local Government Services Division exercises general supervision over the administration of property tax laws, assessors, boards of review, to the end that all property assessments are relatively just, uniform, and in substantial compliance with Iowa laws.


    • Issues equalization orders to county auditors every odd year based on aggregate abstract valuations and median sales ratios
    • Annually calculates assessment limitations for residential and agricultural property classes
    • Calculates and publishes the agricultural productivity valuation each odd year for agricultural land valuations as well as the agricultural building factors and the agricultural land adjustments used by local assessors for agricultural valuation

    Assessor Education

    • Administers assessor and deputy examinations
    • Responsible for assessor and deputy registers
    • Authorizes continuing education coursework for assessor and deputy educational requirements
    • Provides technical assistance and educational programs for assessors and boards of review

    Central Assessments & Appraisal

    • Annually assesses centrally assessed properties including railroad, pipeline, cooperatives  and water companies
    • Administers the utility replacement excise tax for gas and electric companies
    • Provides appraisal support for equalization procedures
    • Provides technical assistance for appraisal practices

    Local Government, Credits, Exemptions & Transfer Tax

    • Provides assistance to local governments for credits and exemptions
    • Provides technical assistance to local governments on property tax issues
    • Provides reimbursement for state funded credits and exemptions and distribution of Local Option Sales Tax (LOST), including flood mitigation, Sales Tax Increment Financing (TIF), Hotel and Motel Lodging Tax, and Secure an Advanced Vision for Education (SAVE)
  • Matt Strawn, CEO & Administrator

    The Iowa Lottery delivers value to the state of Iowa by providing responsible entertainment to the public, maximizing revenues, and maintaining the highest standards of integrity, security and accountability. Iowa Lottery tickets are sold in about 2,500 licensed retail locations in all 99 Iowa counties.

    The Lottery’s guiding principles include:

    • Maintaining integrity, fairness and transparency in its operations and product offerings.
    • Maintaining the “Iowa” nature of the Iowa Lottery through the organization’s product offerings, marketing and communications.
    • Consistently offering an innovative and entertaining portfolio of products to Iowans.
    • Being thoughtful stewards of state of Iowa resources by increasing Lottery operational efficiencies through consistent monitoring and control of business processes.
    • Responsibly increasing sales.
    • Delivering robust proceeds annually to the state of Iowa.
  • Robin J. Anderson, Ph.D., Chief Economist & Administrator

    The Research & Policy Division empowers internal and external decision makers through clear and accurate data analysis and coordinated tax policy leadership.


    • Provides subject matter expertise through outreach and education for policymakers, stakeholders, other agencies, and taxpayers.
    • Consults across divisions regarding related tax compliance programs, audit standards, and issues leading to appeals and protests.
    • Oversees development of Department website content, guidance documents, tax credit forms, and other public communications related to the tax area.
    • Monitors and researches federal, state, and local tax legislation and court rulings to promote proactive administration of Iowa tax issues, and keep the Director, Department staff, other agencies, and policymakers informed about changes.
    • Works with the Legal Services Bureau to analyze tax statutes and make recommendations to the Director to clarify laws and correct technical errors in existing statutes to reduce the burden of compliance and& administration of state tax laws
    • Represents the Department on multi-state committees in the subject matter area

    Tax Research & Program Analysis

    • Estimates the fiscal impact of proposed State and federal tax legislation
    • Prepares monthly Iowa Leading indicators Index to track the direction for the Iowa economy
    • Tracks, analyzes, and forecasts tax receipts and refunds, and provides support to members of the State Revenue Estimating Conference
    • Administers the Tax Credit Tracking and Analysis Program
      • Forecasts General Fund impact of tax credits in the Contingent Liabilities Report
      • Completes thorough and unbiased evaluation studies of tax credits
    • Posts Department data on the Iowa DataShare website
    • Prepares quarterly and annual sales and use tax statistical reports
    • Prepares annual individual income tax statistical reports
    • Prepares reports that are mandated by the General Assembly