New Director Appointed to the Division of Revenue

Delaware Department of Finance Secretary Rick Geisenberger has announced the appointment of Jennifer Noel, Esq. as the new Director for the Division of Revenue, effective October 1, 2017.

Ms. Noel has represented the Department of Finance, the Division of Revenue, and the Division of Accounting as a Deputy Attorney General since 2012. In this role, she helped draft major legislation reforming corporate income tax laws (the Delaware Competes Act) as well as updates to tobacco, alcohol, personal income, and estate tax laws. She has worked with taxpayers and their representatives to ensure cases are managed fairly and transparently, while working with the Department in diverse matters, including statutory interpretation, audit management, and contractual obligations.

“Jenn is well known to tax practitioners throughout the State,” said Secretary Geisenberger. “With two and half decades of experience in tax law – mostly as an advocate for taxpayers, but also as the Division of Revenue’s lawyer – she is uniquely equipped to fairly administer Delaware’s tax system while driving forward the Carney Administration’s efforts to continuously improve customer service to our citizens and businesses.” Ms. Noel will also serve as Delaware’s State Escheator, with responsibility for unclaimed property administration.

Prior to joining state government, Ms. Noel was a tax attorney in private practice for 12 years at one of Wilmington’s largest law firms, Young Conaway Stargatt & Taylor, LLP. While completing her undergraduate and law degrees, she worked as a law clerk, tax paralegal and legal assistant. Ms. Noel earned her J.D. and B.S. degrees from Widener University, and is currently pursuing an LLM in Tax from Georgetown University, with a certificate in state and local tax. She is active in the Delaware tax community, having chaired the Delaware State Bar Association’s Tax Section and served on the planning committee for the Delaware Tax Institute.

“I look forward to the opportunity to continue working with the outstanding team at the Division of Revenue to serve the taxpayers of the State of Delaware. Customer service will be a priority as we look for ways to improve our effectiveness and create greater efficiencies in our processes,” said Director Noel.


Former Medical Examiner Pleads No Contest To Official Misconduct

WILMINGTON, DE – Former state Chief Medical Examiner Dr. Richard Callery has agreed to accept responsibility and has entered a plea of nolo contendere, or no contest, to two counts of official misconduct for misuse of state resources while running a private business using state personnel and resources while also serving in his official capacity. He appeared in New Castle County Superior Court Thursday afternoon to enter the plea and will be sentenced on September 11, 2015. These charges carry a potential penalty of up to 1 year in prison for each count, for possible total of two years. The plea requires that Callery repay the state $100,000 in restitution and surrender his medical license for any period while he is under court supervision. The plea concludes a joint investigation by the Delaware State Police and by Department of Justice prosecutors led by New Castle County Chief Prosecutor Joe Grubb and Deputy Attorney General Sean Lugg. The Department of Justice set out the facts of the case and reasoning for the resolution in a letter to Judge Silverman, which can be found below.

Letter to Judge Silverman


Former Deputy Attorney General Pleads to Sex Offense

Daniel Simmons, 35, of Pike Creek, pled guilty to one count of fourth degree rape in New Castle County Superior Court this morning. The plea, secured by Deputy Attorney General Peggy Marshall, resolves a case charging Simmons with raping a teenage boy.

Simmons was arrested May 2, 2014 and immediately placed on administrative leave. He resigned from his position three days later.

As a result of the plea, Simmons faces up to 15 years in prison, will be required to register as a Tier II sex offender, and can have no contact with his victim.

The victim’s family said in a statement they are satisfied with the resolution. “We are happy to have avoided a public trial. We want him held accountable, and don’t want him to hurt anyone else.”

Simmons will be sentenced June 16, 2015.