State Revenue Commissioner Frank O’Connell today announced his choices to serve as Deputy State Revenue Commissioner and General Counsel.

  • Chester Cook will serve as Deputy State Revenue Commissioner.
  • Lorraine Hoffmann-Polk will serve as General Counsel.

“Chester and Lorraine have been key advisors to me in my roles here at the Department of Revenue,” said State Revenue Commissioner Frank O’Connell. “Their service to our state has helped to streamline our operations and improve our customer service and their guidance will help us continue to fairly and impartially administer the tax, alcohol, tobacco, and motor vehicles laws that impact every Georgian.”

Chester Cook

Chester Cook joined DOR in 2005, and before his promotion to Deputy State Revenue Commissioner, he served as the Assistant Deputy Commissioner for Tax Operations where he oversaw Income Tax Policy, Indirect Tax Policy, Compliance, Audits, and Taxpayer Services. This included leadership over multidisciplinary groups such as tax compliance for IFTA/IRP, motor fuel tax, individual income tax, corporate income tax, film tax credits, sales and use tax and several miscellaneous taxes administered by DOR.

His other positions within DOR include Audits Director, Audits Assistant Director, Audits Program Manager, Audits Manager, and Audits Supervisor. He has also served as a Tax Policy Analyst within Legal Affairs and Tax Policy. Prior to joining DOR, he held various roles with PricewaterhouseCoopers, the Fulton County Board of Tax Assessors, and the corporate banking industry. He is a graduate of Georgia State University’s Robinson College of Business where he received a bachelor’s degree in Business Administration and a master’s degree in Taxation.

Lorraine Hoffmann-Polk

Lorraine Hoffmann-Polk has been with DOR for four years and was initially hired to fill the position of Hearing Officer for on-the-record appeals of alcohol and tobacco license and excise tax citations. Lorraine learned on the job and quickly improved the Department’s written procedures. In 2022, she was promoted to Deputy General Counsel following a competitive recruitment and application process. In this role, she co-led the Office of General Counsel and assisted with litigation, contracts, and regulations across all Department divisions.

An expert in labor and employment law, Lorraine has prior experience with state and federal agencies. At the state level, she has served as General Counsel for the Council of Superior Court Judges and Appellate Division Director for the State Board of Workers’ Compensation. At the federal level, she has served with the U.S. Department of Health and Human Services, Federal Labor Relations Authority, and the National Labor Relations Board.

She earned her Bachelor of Science degree in Industrial and Labor Relations from Cornell University and her Juris Doctor from Emory University.


DOR's Media Contact Austin Gibbons

Director of External Affairs and Communications