Updated on: May 1, 2025
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.
Stakeholders may view the LB&I Organization Chart PDF (updated as of May 1, 2025) to view LB&I's management structure.
Commissioner Holly Paz
Deputy Commissioner Jennifer Best
Internal Revenue Service
Attn: CTCO:LB
1111 Constitution Avenue, NW
Washington, DC 20224
TEL: 202-317-8954
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)
Robyn Truman
Director, SPG (Acting)
Attn: CTCO:LB:ADCCI:SPG
Internal Revenue Service
1111 Constitution Avenue, NW
Washington, DC 20224
TEL: 240-613-6698
Data Solutions
Barry Levine
Director, Data Solutions
Attn: CTCO: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: CTCO: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: CTCO:LB:PBS
4905 Koger Boulevard
Greensboro, NC 27407-2734
TEL: 336-690-6394
Roy Souders
Director, Technology and Program Solutions
Internal Revenue Service
Attn: CTCO:LB:PBS:TPS
5000 Ellin Rd
Lanham, MD 20706-1348
TEL: 240-613-4694
Carolyn H. Gray
Director, Resource Solutions
Internal Revenue Service
Attn: CTCO:LB:PBS:RS
7751 Brier Creek Parkway
Suite 102
Raleigh, NC 27617
TEL: 703-969-2623
Donald F. (Don) Murray
Director, Cross Border Activities Practice Area (Acting)
Internal Revenue Service
Attn: CTCO:LB:CBA
200 N. High St Room 425
Columbus, OH 43215
TEL: 614-256-9786
DFO East
Cindy Kim
Director, Field Operations East (Acting)
Internal Revenue Service
Attn: CTCO:LB:CBA:E
230 S. Dearborn St
Chicago, IL 60604
TEL: 312-292-2323
DFO West
Paul Kruse
Director, Field Operations West
Internal Revenue Service
Attn: CTCO:LB:CBA:W
38275 West Twelve Mile Rd, Suite 200
Farmington Hills, MI 48331
TEL: 248-874-2283
DFO Central
Vacant
Director, Field Operations Central
Internal Revenue Service
Kathleen Kruchten
Director, Enterprise Activities Practice Area
Internal Revenue Service
Attn: CTCO:LB:ENT
1919 Smith St.
Houston, TX 77002
TEL: 346-227-6315
Financial Institutions and Products
Lisa Rupert
Director, Financial Institutions and Products
Internal Revenue Service
Attn: CTCO:LB:E:FIP
2850 NE Independence Ave
Lee’s Summit, MO 64064
TEL: 816-966-2468
Richard Amberger
FIP, Director of Field Operations West (Acting)
Attn: CTCO:LB:W:FIP
4 Paragon Way, Suite 2
Freehold, NJ 07728
TEL: 732-761-33007
Corporate Issues/Credits
Mark Nyman
Director, Corporate Issues/Credits
Internal Revenue Service
Attn: CTCO:LB:E:CR
290 Broadway-Foley Square
New York, NY 10007
TEL: 212-298-2180
Joseph Banks
Director, Pass-Through Entities Practice Area (Acting)
Internal Revenue Service
Attn: CTCO:LB:PTE
2300 Lake Park Dr., Suite 450
Smyrna, GA 30080
TEL: 678-627-4721
Pass-Through Entities
Maria Dolan
Deputy Director, Pass-Through Exam Strategy and Promoters Program
Internal Revenue Service
Attn: CTCO:LB:PTE:DD
2203 N. Lois Avenue
Tampa, FL 33607
TEL: 813-367-8475
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
955 S. Springfield Ave
Springfield, NJ 07081
TEL: 518-223-1104
Pass-Through
Jacqueline Torres
Project Director, Pass Through Exam Strategy (Acting)
Internal Revenue Service
Attn: CTCO:LB:PTE:DFO:PT
1600 Los Gamos Dr., Suite 231
San Rafael, CA 9493
TEL: 415-446-2045
Nicole L. Welch
Director, Treaty and Transfer Pricing Operations Practice Area
Internal Revenue Service
Attn: CTCO:LB:TTPO
1111 Constitution Avenue NW
Washington, DC 20224
TEL: 202-317-8938
Field Operations Transfer Pricing Practice
Jamie Moschella
Director, DFO Transfer Pricing Practice (TPP) (Acting)
Internal Revenue Service
Attn: CTCO:LB:TTPO:TPP
310 Lowell St
Andover, MA 01810
TEL: 978-783-9616
Advance Pricing and Mutual Agreement
John Wall
Director, Advance Pricing and Mutual Agreement (APMA)
Internal Revenue Service
Attn: CTCO:LB:TTPO:APMA
1111 Constitution Avenue NW
Washington, DC 20224
TEL: 202-317-8929
Judy McNamara
Director, Withholding Exchange & International Individual Compliance (WEIIC) (Acting)
Internal Revenue Service
Attn: CTCO:LB:WEIIC
2001 Butterfield Rd.
Downers Grove, IL 60515
TEL: 630-493-5172
Field Operations - International Individual Compliance (IIC)
Sharon Taylor
Director, Field Operations (DFO), International Individual Compliance (IIC) (Acting)
Internal Revenue Service
Attn: CTCO:LB: WEIIC
1919 Smith St.
Houston, TX 77002
TEL: 346-227-6692
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 Square 12th Floor
New York, NY 10007
TEL: 212-298-2027
Field Operations - Exchange & Offshore Strategy (EOS)
John Hughes
Director, Field Operations (DFO), Exchange & Offshore Strategy (EOS)
Internal Revenue Service
Attn: CTCO:LB: WEIIC:EOS
1111 Constitution Ave
Washington, DC 20224
TEL: 202-317-8983
Mabeline Baldwin
Director, Eastern Compliance Practice Area
Internal Revenue Service
Attn: CTCO:LB:EC
2300 Lake Park Dr, SE
Suite 450
Smyrna, GA 30080-4076
TEL: 678-627-4722
DFO Southeast
Tamela Mills
Director, Field Operations Southeast
Internal Revenue Service
Attn: CTCO:LB:EC:SE
5100 River Rd.
Schiller Park, IL 60176
TEL: 847-737-6236
DFO North Central
Vacant
Director, Field Operations North Central
Internal Revenue Service
DFO Engineering East
Spencer Stowe
Director, Field Operations Engineering East (Acting)
Internal Revenue Service
Attn: CTCO:LB:EC:ENG
25520 Commercentre Dr.
Lake Forest, CA 92630
TEL: 949-575-6546
DFO Engineering West
Spencer Stowe
Director, Field Operations Engineering West (Acting)
Internal Revenue Service
Attn: CTCO:LB:EC:ENG
25520 Commercentre Drive
Lake Forest, CA 92630
TEL: 949-575-6545
Nancy Wiltshire
Director, Northeastern Compliance Practice Area
Internal Revenue Service
Attn: CTCO:LB:NE
1111 Constitution Ave
Washington, DC 20224
TEL: 202-317-8939
DFO North-Atlantic
Deborah Mullen
Director, Field Operations North-Atlantic
Internal Revenue Service
Attn: CTCO:LB:NC:NA
310 Lowell Street
Andover, MA 01810
TEL: 978-783-8467
DFO Mid-Atlantic
Brenda Sarini
Director, Field Operations Mid-Atlantic (Acting)
Internal Revenue Service
Attn: CTCO:LB:MA
101 Wood Avenue S
Iselin, NJ 08830
TEL: 732-452-8118
Peter Rock
Director, Western Compliance Practice Area
Internal Revenue Service
Attn: CTCO:LB:WC:NW
1301 Clay St
Oakland, CA 94612
TEL: 415-446-2045
DFO West
Emanuel (James) Hampton
Director, Field Operations West (Acting)
Internal Revenue Service
Attn: CTCO:LB:WC:W
1500 Leestown Rd.
Lexington, KY 40511
TEL: 859-286-8565
Vacant
Director, Field Operations Northwest
Internal Revenue Service
DFO South Central
Roger Benesch
Director, Field Operations South Central
Internal Revenue Service
Attn: CTCO:LB:WC:SC
4050 Alpha Road
Farmers Branch, TX 75244
TEL: 469-801-0285
DFO CAS
Roger Benesch
Director, Field Operations CAS (Acting)
Internal Revenue Service
Attn: CTCO:LB:WC:CAS
4050 Alpha Rd
Farmers Branch, TX 75244
TEL: 469-801-0285