About Us

“Our mission is to serve the public by administering the state revenue laws with integrity, efficiency, and consistency.”

James R. Kamm

James R. Kamm, Tax Commissioner
James.Kamm@nebraska.gov
PO Box 94818
Lincoln NE 68509-4818
402-471-5605

Jim Kamm became Nebraska’s Tax Commissioner on September 5, 2023, after being appointed by Governor Pillen.  Prior to this appointment, Kamm was with the University of Nebraska at Omaha where he most recently served as UNO’s Assistant Vice Chancellor for Business and Finance.  Before that, Kamm held leadership roles at several Nebraska based financial institutions.  He received his Bachelor’s degree in finance from the University of Nebraska – Lincoln, and his Master of Business Administration degree from UNO. 


Glen A. White

Glen A. White, Deputy Tax Commissioner
Glen.White@nebraska.gov
PO Box 94818
Lincoln NE 68509-4818
402-471-5913

Glen White was appointed Deputy Tax Commissioner and Director of Administrative Services on January 1, 2017. Prior to this appointment he served as Director of Compliance since October 2008.  He started with the Department in April 2001 as an attorney in the Legal Section.  While an attorney with the Department, Glen was primarily responsible for representing the Department in administrative hearings and working with taxpayers to resolve tax issues. Glen was in private practice in Grand Island, Nebraska prior to joining the Department. He earned his bachelors and masters degrees in accounting and law degree from the University of Iowa, Iowa City, IA.


Sarah Scott

Sarah R. Scott, Property Tax Administrator
Sarah.Scott@nebraska.gov
PO Box 94818
Lincoln NE 68509-4818
402-471-5962

Sarah Scott was appointed Property Tax Administrator by Governor Pillen on February 14, 2024. Sarah started her career with the Department of Revenue in 2008, serving in various capacities in the Property Assessment Division, including Division Manager from 2018 to 2024. In her time as division manager, Sarah led the Department’s efforts to educate and work with county assessors across the state. Sarah has a bachelor’s degree in finance from the University of Nebraska – Kearney.


Brian Rockey

Brian Rockey, Director of Lottery and Charitable Gaming
Brian.Rockey@nebraska.gov
PO Box 98901
Lincoln NE 68509-8901
402-471-5629

Brian Rockey was appointed Director of Lottery and Charitable Gaming on July 1, 2016. He has a Bachelor of Arts degree from Creighton University, a Master of Arts from the University of Nebraska-Lincoln, and a Master of Public Administration from the University of Nebraska-Omaha. Brian previously served the Lottery Division in various capacities, including Marketing Manager, from startup in 1993 through 2011. He then worked for International Game Technology (IGT, formerly known as GTECH), the primary contractor for the Nebraska Lottery. 


Chris Ayotte

Chris Ayotte, Director of Operations and Information Technology
Chris.Ayotte@nebraska.gov
PO Box 94818
Lincoln NE 68509-4818
402-471-5888

Chris Ayotte was selected Director of Operations and Information Technology on August 22, 2016. He earned his Associates of Applied Science degree in accounting from Southeast Community College in Beatrice, NE. Chris previously served as a Revenue Section Manager of Revenue Operations. He started his career with the Department as a temporary tax worker in 1986 and has worked in Revenue Operations and Information Technology during his 30+ years of service to the Department. 
 


Jessica Nawrocki

Jessica Nawrocki, Director of Compliance
jessica.nawrocki@nebraska.gov
PO Box 94818
Lincoln NE 68509-4818
402-471-2518

Jessica Nawrocki was selected Director of Compliance on March 4, 2024. Jessica studied and received her undergraduate degree from the University of Nebraska at Omaha. Jessica earned her Masters’ Degree in Psychology from Ashford University. Jessica previously served as the Revenue Division Manager for Collections. Jessica started her career with the Department as a Process Improvement Coordinator in 2017. Jessica served for the Nebraska Department of Health and Human Services from 2016 until 2017 prior to coming to the Department. Jessica served in various leadership roles with private entities before becoming a public servant with the State of Nebraska.


Nebraska Taxpayer Bill of Rights

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