The Massachusetts Department of Revenue, or DOR, oversees the state's tax, child support, and municipal finance laws. The cabinet-level agency is run by the state's commissioner of revenue who works in concert with the secretary of administration and finance and the legislative branch to implement administration policy. In addition to taxes, child support, and local matters, DOR handles tax revenue analysis and projections, conducts audits, and hears dispute cases. The taxpayer advocate works as a liaison between the department and taxpayers to resolve issues before they become problematic. With an annual budget of about $120 million, DOR collects some $11 million in taxes each year.