Large Business & International (LB&I) Division

 

Revision: April 1, 2024

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 April 1, 2024) to view LB&I's management structure.

Commissioner Holly O. Paz  
Deputy Commissioner Jennifer Best  

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

 

Assistant Deputy Commissioner
Ronald Hodge (Acting)

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


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

Edward Pailen
Director, Compliance Planning and Analytics (Acting)
Internal Revenue Service
Attn: SE:LB:ADCCI:CPA
5000 Ellin Rd
Lanham-Seabrook, MD 20706-1348
TEL: 240-613-3924

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
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

Cindy Kim
Director, Field Operations West (Acting)
Internal Revenue Service
Attn: SE:LB:CBA:W
230 S. Dearborn Street
Chicago, IL 60604
TEL: 312-292-2323

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
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

Maria Dolan
DFO, Pass-Through Entities
Internal Revenue Service
Attn: SE:LB:PTE:DD
2203 N. Lois Avenue
Tampa, FL 33607
TEL: 813-367-8475


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


Pass-Throughs

Kimberly Schoenbacher
DFO, Pass-Through Entities (Acting)
Internal Revenue Service
Attn: SE:LB:PTE:DFO:PT
290 Broadway-Foley Square
New York, NY 10007
TEL: 212-298-2027

 

Nicole L. Welch
Director, Treaty and Transfer Pricing Operations Practice Area 
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


DFO Foreigh Payments Practice (FPP) and AEOI

Yuen Chan
Director, DFO Foreign Payments Practice (FPP) and AEOI (Acting)
Internal Revenue Service
Attn: SE:LB:WEIIC:FPP
290 Broadway-Foley Square 12th Floor
New York, NY 10007
TEL: 212-298-2101


Field Operations - Exchange & Offshore Strategy (EOS)

John Hughes
Director, Field Operations (DFO), Exchange & Offshore Strategy (EOS)
Internal Revenue Service
Attn: SE:LB: WEIIC:EOS
1111 Constitution Ave
Washington, DC 20224
TEL: 202-317-8983​​​​​

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:NC
2001 Butterfield Road
Downers Grove, IL 60515-1050
TEL: 630-493-5460


DFO Engineering

Cheryl Teifer
Director, Field Operations Engineering
Internal Revenue Service
Attn: SE:LB:EC:ENG
400 West Bay Street
Jacksonville, FL 32202-4410
TEL: 904-451-3124

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 
Internal Revenue Service
Attn: SE:LB:NC:NA
310 Lowell Street
Andover, MA 01810
TEL: 978-783-8467


DFO Mid-Atlantic

Jamie Moschella
Director, Field Operations Mid-Atlantic (Acting)
Internal Revenue Service
Attn: SE:LB:MA
310 Lowell Street
Andover, MA 01810
TEL: 978-783-9616

Kathy Kruchten
Director, Western Compliance Practice Area
Internal Revenue Service
Attn: SE:LB:WC
1919 Smith
Houston, TX 77002-8049
TEL: 346-227-6315


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


Jacqueline Torres
Director, Field Operations Northwest (Acting)
Internal Revenue Service
1600 Los Gamos Drive
Suite 231
San Rafael, CA 94903
TEL: 415-446-2045


DFO South Central

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