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Large Business and International (LB&I) Division

 

Updated on: October 1, 2026 

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 vision

The LB&I organization is responsive to the needs of our customers in a global environment while applying innovative approaches to customer service and compliance.

Stakeholders may view the LB&I organization chart PDF (updated as of October 1, 2026) to view LB&I's management structure.

Commissioner Mabeline Baldwin

Internal Revenue Service
Attn: CTCO:LB:ADCCI:DS
77 K Street NE
Washington, DC 20002
TEL: 202-803-9414

Assistant Deputy Commissioner

Ronald Hodge

Internal Revenue Service
Attn: CTCO:LB:ADCCI:DS
77 K Street NE
Washington, DC 20002
TEL: 202-803-9414


Strategy, Policy & Governance (SPG)

Paula Victoria

Director, SPG (Acting) 
Attn: CTCO:LB:ADCCI:SPG
Internal Revenue Service
1919 Smith St
Houston, TX 77002
TEL: 713-209-5304


Data Solutions

Ronald Hodge

Director, Data Solutions (Acting)
Attn: CTCO:LB:ADCCI:DS
Internal Revenue Service
77 K Street NE 
Washington, DC 2002 
TEL: 202-803-9414


Compliance Planning and Analytics

Ronald Hodge

Director, Compliance Planning and Analytics (Acting)
Internal Revenue Service
Attn: CTCO:LB:ADCCI:CPA
77 K Street NE
Washington, DC 20002
TEL: 202-803-9414

Carolyn Morton

Director, Program and Business Solutions
Internal Revenue Service
Attn: CTCO:LB:PBS
7751 Brier Creek Parkway
Suite 102
Raleigh, NC 27617
TEL: 336-690-6394​​​​​​​​​​


Srinivasa Ponakala

Director, Technology and Program Solutions (Acting)
Internal Revenue Service
Attn: CTCO:LB:PBS:TPS
77 K Street NEWashington, DC 20002
TEL: 202-803-9975


Carolyn Gray

Director, Resource Solutions
Internal Revenue Service
Attn: CTCO:LB:PBS:RS
3340 Jaeckle Dr.
Wilmington, NC 28403
TEL: 703-969-2623

Nicole Welch

Director, Cross Border Activities Practice Area 
Internal Revenue Service
Attn: CTCO:LB:CBA
1111 Constitution Ave NW
Washington, DC 20224
TEL:  202-317-8983

DFO East

Donald (Don) Murray

Director, Field Operations CBA East 
Internal Revenue Service
Attn: CTCO:LB:CBA:E
200 N. High St. 
Columbus, OH 43215
TEL: 614-256-9786 

DFO West

Paul Kruse

Director, Field Operations CBA West 
Internal Revenue Service
Attn: CTCO:LB:CBA:E
1270 Pontiac Rd
Pontiac, MI 48340
TEL: 248-874-2283 

Jamie Moschella

Director, DFO Transfer Pricing Practice (TPP)
Internal Revenue Service
Attn: CTCO:LB:TTPO:TPP
440 Western Avenue
South Portland, ME 04106
TEL: 207-747-6635 

John Wall

Director, Advance Pricing and Mutual Agreement (APMA)
Internal Revenue Service
Attn: CTCO:LB:TTPO:APMA
1111 Constitution Ave. NW
Washington, DC 20224
TEL: 202-317-8929

Joseph Banks

Director, Pass-Through Entities Practice Area
Internal Revenue Service
Attn: CTCO:LB:PTE
2300 Lake Park Dr., Suite 450
Smyrna, GA 30080
TEL: 678-627-4721


Pass-Through Entities

Racheal Jaeckel

Deputy Director, Pass-Through Exam Strategy and Promoters Program (Acting)
Internal Revenue Service
Attn: CTCO:LB:PTE:DD
178 South Rio Grande St 
Salt Lake City, UT 84101 
TEL: 801-799-6706


Pass-Through Exam Strategy

Eric Cirelli

Director, Field Operations (DFO) Global High Wealth (GHW) and High-Income Compliance Strategy
Internal Revenue Service
Attn: CTCO:LB:PTE:DFO
375 Bay Road., Suite 106
Queensbury, NY 12804 
TEL: 518-223-1104


Pass-Through

Maria Dolan

Project Director, Pass Through Exam Strategy (Acting)
Internal Revenue Service
Attn: CTCO:LB:PTE:DFO:PT
9450 Koger Boulevard 
St. Petersburg, FL 99702
TEL: 813-367-8475

Judy McNamara

Director, Withholding Exchange & International Individual Compliance (WEIIC) 
Internal Revenue Service
Attn: CTCO:LB:WEIIC
2001 Butterfield Rd.
Downers Grove, IL 60515
TEL: 630-493-5172

Field Operations - International Individual Compliance (IIC)

Jeiska Rodriguez

Director, Field Operations (DFO), International Individual Compliance (IIC) (Acting)
Internal Revenue Service
Attn: CTCO:LB: WEIIC
48 Carr 165 Suite 2000
Guaynabo, PR 00968
TEL: 787-522-1925

Field Operations - Foreign Payments Practice (FPP) and AEOI

Kimberly Schoenbacher

Director, Field Operations (DFO), Foreign Payments Practice (FPP) and AEOI
Internal Revenue Service
Attn: CTCO:LB:WEIIC:FPP
290 Broadway-Foley Sq. 
New York, NY 10007
TEL: 212-298-2027

Field Operations - Exchange & Offshore Strategy (EOS)

Kimberly Schoenbacher

Director, Field Operations (DFO), Exchange & Offshore Strategy (EOS) (Acting)
Internal Revenue Service
Attn: CTCO:LB: WEIIC:EOS
290 Broadway - Foley Sq. 
New York, NY 10007
TEL: 212-298-2027 ​​

Mabeline Baldwin

Director, Eastern Compliance Practice Area (Acting) 
Internal Revenue Service
Attn: CTCO:LB:EC
2300 Lake Park Dr., SE
Suite 450
Smyrna, GA 30080-4076
TEL: 678-627-4722


DFO North Central

Chad Fuhrman

Director, Field Operations North Central (Acting) 
Internal Revenue Service
Attn: CTCO:LB:EC:NC
4375 N. Vantage Dr 
Fayetteville, AR 72703  
TEL: 479-332-7007 


DFO Southeast

Emanuel James Hampton

Director, Field Operations Southeast (Acting)
Internal Revenue Service
Attn: CTCO:LB:EC:SE
1500 Leestown Rd
Lexington, KY 40511
TEL: 859-286-8565​​​​


DFO Engineering East

Trent Museus

Director, Field Operations Engineering East (Acting)
Internal Revenue Service
Attn: CTCO:LB:EC:ENG
1010 West Germain St. Suite 310 .
St. Cloud, MN 56301
TEL: 763-347-7353 ​​​​​

Brenda Sarini

Director, Northeastern Compliance Practice Area (Acting)
Internal Revenue Service
Attn: CTCO:LB:NE
101 Woods Ave. S
Iselin, NJ 08830
TEL: 732-452-8118​​​​​​​​​​​​


DFO North-Atlantic

Timothy Mckenna

Director, Field Operations North-Atlantic (Acting)
Internal Revenue Service
Attn: CTCO:LB:NC:NA
103 Commercial St.
Brockton, MA 02302
TEL: 508-513-3573


DFO Mid-Atlantic

Joshua Turley

Director, Field Operations Mid-Atlantic (Acting)
Internal Revenue Service
Attn: CTCO:LB:MA
4314 Old William Penn Hwy
Suite 200
Monroeville, PA 15146
TEL: 412-666-5501

Peter Rock

Director, Western Compliance Practice Area
Internal Revenue Service
Attn: CTCO:LB:WC:NW
1301 Clay St.
Oakland, CA 94612
TEL: 510-907-5181 


DFO West

Dawn Granie

Director, Field Operations South Central (Acting)
Internal Revenue Service
Attn: CTCO:LB:WC:W
1999 Broadway
Denver, CO 80202
TEL: 303-603-3852


Asma Latif

Director, Field Operations West(Acting) 
Internal Revenue Service
Attn: CTCO:LB:WC:NW
4050 Alpha Rd. 
Farmers Branch, TX 75244 
TEL: 469-801-02855


DFO South Central

Ellen Dang

Director, Field Operations Northwest (Acting)
Internal Revenue Service
Attn:  CTCO:LB:WC:CAS
25520 Commercentre Dr.
Lake Forest, CA 92630
TEL: 949-638-7413