Large Business and International Division at-a-glance



The Large Business and International (LB&I) Division is responsible for tax administration activities for domestic and foreign businesses with a United States tax reporting requirement and assets equal to or exceeding $10 million as well as the Global High Wealth and International Individual Compliance programs.

LB&I is organized into 2 areas, Support and Practice.

Support areas

LB&I's agile model is supported by the following activities:

  • Data Analysis
  • Integrated Feedback loop

Practice areas

The practice areas study compliance issues within their area of expertise and suggest campaigns to be included in the compliance plan.

  • Cross Border Activities
  • Eastern Compliance
  • Enterprise Activity
  • Northeastern Compliance
  • Pass-Through Entities
  • Treaty and Transfer Pricing Operations
  • Western Compliance
  • Withholding Exchange & International Individual Compliance


  • Assistant Deputy Commissioner, Compliance Integration
  • Program and Business Solutions

The LB&I leadership and organizational information page provides access to more information about LB&I's operations, leadership team and the current LB&I organization chart.