The Board is comprised of a three-member independent Board. Two members are appointed by the Governor and confirmed by the Pennsylvania Senate - one initially serving a four-year term and one serving a six-year term. Subsequent terms for each appointed member will be for six years or until their successor is qualified and they are renominated. The State Treasurer is the Chair of the Board who customarily identifies a designee to serve at the pleasure of the Treasurer.
Jacqueline A. Cook, Esq. was appointed in 2015 to serve as Chair of the Board of Finance and Revenue. Ms. Cook attended the University of Scranton (B.S. Accounting) and University of Notre Dame Law School (J.D.). She has served as Secretary of the Board of Finance and Revenue from 2006 to present. For 13 years prior to that, as legal counsel to four State Treasurers, she was appointed to serve as the Chairman of the Board of Finance and Revenue, voting on over 50,000 Pennsylvania tax appeal cases. She has assisted in drafting several pieces of tax-related legislation, including the electronic collection of Revenue and Labor and Industry taxes. Ms. Cook has also chaired committees to procure the collection of Commonwealth funds, including tax payments and lectured on tax appeals throughout Pennsylvania. Most recently, in preparation for the changes mandated by Act 52 of 2013, Ms. Cook has been instrumental in the development of new policies, regulations, website, case management system and public searchable database for the BF&R. She serves as Chair of BF&R at the pleasure of the Treasurer.
Scott Shearer was nominated by Governor Corbett and confirmed by the Senate on May 6, 2014. Mr. Shearer has a B.S. in Chemical Engineering from Lehigh University. He received his law degree from Dickinson School of Law and an LLM in Taxation from Georgetown University Law Center. He is admitted to practice before the Pennsylvania Supreme Court, United States Supreme Court and various other federal courts.
He began his career as a Deputy Attorney General with the Tax Litigation Unit of the Pennsylvania Department of Justice and thereafter was a partner in various law firms including Shearer Mette Evans & Woodside; Eckert Seamans Cherin & Mellott, LLC; and Keefer Wood Allen & Rahal, LLP with his practice concentrated in Pennsylvania state tax matters on behalf of businesses and individuals involving a broad range of state taxes. Mr. Shearer serves a four-year term.
David Kraus was nominated by Governor Corbett and confirmed by the Senate on May 6, 2014. Mr. Kraus is a lawyer who has been exclusively engaged in the practice of state and local tax law since graduating from law school in 1985. He is a graduate of Dickinson College, where he majored in English and political science, and the Boston University School of Law where he earned his law degree. He is a member of the Pennsylvania bar.
Although Mr. Kraus began his career as Counsel to the Board of Finance and Revenue, he spent 25 years in private practice, representing taxpayers in state and local tax disputes in Pennsylvania and throughout the country as a partner with two large international law firms, managing the firms' Harrisburg offices. Immediately before being nominated and confirmed to the Board of Finance and Revenue, he served as Chief Counsel to the Pennsylvania Department of Revenue. Mr. Kraus serves a six-year term.