Large Business & International (LB&I) Division

 

Revision: November 8, 2022

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

We are a world class organization responsive to the needs of our customers in a global environment while applying innovative approaches to customer service and compliance.

We apply the tax laws with integrity and fairness through a highly skilled and engaged workforce, in an environment of inclusion where each employee can make a maximum contribution to the mission of the team.

Stakeholders may view the LB&I Organization ChartPDF (updated as of December 9, 2022) to view LB&I's management structure.

Commissioner Holly O. Paz (Acting)
Deputy Commissioner Jennifer Best (Acting)

Internal Revenue Service
Attn: SE:LB
1111 Constitution Avenue, NW
Washington, DC 20224
TEL: 202-317-8954

 

Assistant Deputy Commissioner

Theodore Setzer
Internal Revenue Service
Attn: SE:LB:ADCCI: (DS)
290 Bwy - Foley Square
New York, NY 10007-1823
TEL: 212-298-2137


Strategy, Policy & Governance (SPG)

Robyn Truman
Director, SPG (Acting)
Attn: SE:LB:ADCCI:SPG
Internal Revenue Service
1111 Constitution Avenue, NW
Washington, DC 20224
TEL: 240-613-6698


Data Solutions

Barry Levine
Director, Data Solutions (Acting)
Attn: SE:LB:ADCCI:DS
Internal Revenue Service
1111 Constitution Avenue, NW
Washington, DC 20224
TEL: 240-613-4903


Compliance Planning and Analytics

Ronald H. Hodge II
Director, Compliance Planning and Analytics (Acting)
Internal Revenue Service
Attn: SE:LB:ADCCI:CPA
1111 Constitution Avenue, NW
Washington, DC 20224
TEL: 202-803-9414

Carolyn Morton
Director, Program and Business Solutions
Internal Revenue Service
Attn: SE:LB:PBS
4905 Koger Boulevard
Greensboro, NC 27407-2734
TEL: 336-690-6394

Roy Souders
Director, Technology and Program Solutions (Acting)
Internal Revenue Service
Attn: SE:LB:PBS:TPS
1111 Constitution Avenue, NW
Washington, DC 20224-0002
TEL: 240-613-4694

Carolyn H. Gray
Director, Resource Solutions (Acting)
Internal Revenue Service
Attn: SE:LB:PBS:RS
1111 Constitution Avenue, NW
Washington, DC 20224-0002
TEL: 240-613-5906

Deborah Palacheck
Director, Cross Border Activities Practice Area
Internal Revenue Service
Attn: SE:LB:CBA
1111 Constitution Avenue NW
Washington, DC 20224
TEL: 202-317-8451


DFO East

Paul Kruse
Director, Field Operations East (Acting)
Internal Revenue Service
Attn: SE:LB:CBA:E
1270 Pontiac Road
Pontiac, MI 48340-2238
TEL: 248-874-2283


DFO West

Donald Murray
Director, Field Operations West
Internal Revenue Service
Attn: SE:LB:CBA:W
200 N High Street
Columbus, OH 43215-2463
TEL: 614-280-8685

Scott Ballint
Director, Enterprise Activities Practice Area
Internal Revenue Service
Attn: SE:LB:E
1100 Main Street
Wheeling, WV 26003
TEL: 304-238-8235


Financial Institutions and Products

Lisa Rupert
Director, Financial Institutions and Products (Acting)
Internal Revenue Service
Attn: SE:LB:E:FIP
2850 NE Independence Ave
Lee’s Summit, MO 64064
TEL: 816-966-2468


Corporate Issues/Credits

Mark Nyman
Director, Corporate Issues/Credits
Internal Revenue Service
Attn: SE:LB:E:CR
290 Broadway-Foley Square
New York, NY 10007
TEL: 212-298-2180

Clifford Scherwinski
Director, Pass-Through Entities Practice Area
Internal Revenue Service
Attn: SE:LB:PTE
4041 N. Central Avenue
Phoenix, AZ 85012-3330
TEL: 602-636-9400


Pass-Through Entities

Monique Gabel
Deputy Director, Pass-Through Entities
Internal Revenue Service
Attn: SE:LB:PTE:DD
955 S Springfield Ave
Springfield, NJ 07081
TEL: 973-921-4307


Pass-Through Exam Strategy

Eric Cirelli
DFO GHW & Pass-Through Exam Strategy
Internal Revenue Service
Attn: SE:LB:PTE:DFO
955 S. Springfield Ave
Springfield, NJ 07081
TEL: 518-223-1104

Nicole L. Welch
Director, Treaty and Transfer Pricing Operations Practice Area (Acting)
Internal Revenue Service
Attn: SE:LB:TTPO
1111 Constitution Avenue NW
Washington, DC 20224
TEL: 202-317-8938


Field Operations Transfer Pricing Practice

James "Brad" Anwyll
Director, DFO Transfer Pricing Practice (TPP)
Internal Revenue Service
Attn: SE:LB:TTPO:TPP
1111 Constitution Avenue NW
Washington, DC 20224
TEL: 202-317-8565


Advance Pricing and Mutual Agreement

John Wall
Director, Advance Pricing and Mutual Agreement (APMA) - (Acting)
Internal Revenue Service
Attn: SE:LB:TTPO:APMA
1111 Constitution Avenue NW
Washington, DC 20224
TEL: 202-317-8929

Orrin D. Byrd
Director, Withholding Exchange & International Individual Compliance (WEIIC)
Internal Revenue Service
Attn: SE:LB:WEIIC
2888 Woodcock Boulevard, Suite 202
Stop 072-N
Atlanta, GA 30341
TEL: 470-719-6554


Field Operations - International Individual Compliance (IIC)

Judith McNamara
Director, Field Operations (DFO), International Individual Compliance (IIC)
Internal Revenue Service
Attn: SE:LB: WEIIC
2001 Butterfield Road
Downers Grove, IL 60515-1050
TEL: 630-493-5172


Field Operations - Foreign Payments Practice (FPP) and Automatic Exchange of Information (AEOI)

Kimberly A. Schoenbacher
Director, Field Operations (DFO), Foreign Payments Practice (FPP) and Automatic Exchange of Information (AEOI)
Internal Revenue Service
Attn: SE:LB:WEIIC:FPP
290 Broadway, Foley Square 12th Floor
New York, NY 10007
TEL: 212-298-2027


Field Operations - Exchange & Offshore Strategy (EOS)

Linh M. Vu
Director, Field Operations (DFO), Exchange & Offshore Strategy (EOS)
Internal Revenue Service
Attn: SE:LB: WEIIC:EOS
290 Broadway-Foley Square
New York, NY 10007
TEL: 212-436-1752​​​​​

Lavena Williams
Director, Eastern Compliance Practice Area
Internal Revenue Service
Attn: SE:LB:EC
2001 Butterfield Road
Downers Grove, IL 60515-1050
TEL: 630-493-5369


DFO Southeast

Joseph Banks
Director, Field Operations Southeast
Internal Revenue Service
Attn: SE:LB:EC:SE
2300 Lake Park Dr SE
Suite 450
Smyrna, GA 30080
TEL: 678-627-4721


DFO North Central

Khin Chow
Director, Field Operations North Central
Internal Revenue Service
Attn: SE:LB:EC:GL
550 Main Street
Cincinnati, OH 45202-3222
TEL: 513-975-6503


DFO Engineering

Cheryl Teifer
Director, Field Operations Engineering
Internal Revenue Service
Attn: SE:LB:EC:E
2001 Butterfield Road
Downers Grove, IL 60515-1050
TEL: 630-661-3124

Nancy Wiltshire
Director, Northeastern Compliance Practice Area (Acting)
Internal Revenue Service
Attn: SE:LB:NE
1111 Constitution Ave
Washington, DC 20002
TEL: 202-317-8939


DFO North-Atlantic

Deborah Mullen
Director, DFO North-Atlantic (Acting)
Internal Revenue Service
Attn: SE:LB:NC:NA
310 Lowell Street
Andover, MA 01810
TEL: 978-783-8467


DFO Mid-Atlantic

John C. Hughes
Director, Field Operations Mid-Atlantic
Internal Revenue Service
Attn: SE:LB:MA
1111 Constitution Ave
Washington, DC 20224
TEL: 202-317-8983

Kathy Kruchten
Director, Western Compliance Practice Area
Internal Revenue Service
Attn: SE:LB:
1919 Smith
Houston, TX 77002-8049
TEL: 346-277-6315


DFO West

Peter Rock
Director, Field Operations West
Internal Revenue Service
Attn: SE:LB:WC:W
1301 Clay St
Oakland, CA 94612
TEL: 415-547-3776


DFO South Central

Roger Benesch
Director, Field Operations South Central
Internal Revenue Service
4050 Alpha Road
Farmers Branch, TX 75244
TEL: 469-801-0285