Sarah Dufresne is an Assistant Director for the Revenue Administration Division. She is responsible for the Legal Section, Special Projects and Administration Section, and the Special Functions Section. The Legal Section is responsible for many functions, including estate tax, legal processing, and legal correspondence. The Legal Section responds to tax inquiries, tracks federal and state legislation, and handles all aspects of nonresident sales of property withholding. She is also responsible for overseeing the management of the Special Projects Section, which handles all questionable returns and fraud detection. Finally, she oversees Special Functions, which is responsible for forms development and some specialized functions, such as processing Power of Attorney forms.