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 Support and Practice Areas.  Support elements use data analysis and an integrated feedback loop to support LB&I’s agile model. The Practice Areas study compliance issues within their area of expertise and suggest campaigns to be included in the compliance plan.

Headquarters and Support:

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

Practice Areas:

  • Cross Border Activities Practice Area
  • Enterprise Activity Practice Area
  • Pass Through Entities Practice Area
  • Treaty and Transfer Pricing Operations Practice Area
  • Withholding and International Individual Compliance Practice Area

Compliance Practice Areas:

  • Eastern Compliance Practice Area
  • Northeastern Compliance Practice Area
  • Western Compliance Practice Area

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.