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Tax Exempt & Government Entities Division At-a-Glance


To provide our customers top quality service by helping them understand and comply with applicable tax laws and to protect the public interest by applying the tax law with integrity and fairness to all.

Customer Profile

Customers include small local community organizations, municipalities, major universities, large pension funds to small business plans, state governments and participants of complex tax-exempt bond transactions.

Our customers are divided into three segments:


  • Education and communication to help customers understand their tax responsibilities.
  • Rulings and agreements to provide an emphasis on up-front compliance, such as the determination and voluntary compliance programs.  
  • Examinations to identify and address non-compliance.
  • Customer account services to provide taxpayers with efficient tax filings as well as accurate and timely responses to questions and requests for information.
  • Coordination with other IRS divisions and oversight entities, including the Department of the Treasury, Department of Labor, Pension Benefit Guaranty Corporation, Congressional committees, and state governments.

Leadership Team




Sunita Lough, Commissioner  (202) 317-8400 (877) 803-0515
David Horton, Deputy Commissioner (202) 317-8500 (202) 317-8812
Nanette Downing, Assistant Deputy Commissioner,
Government Entities/Shared Services
(202) 317-8977 (202) 317-8563
Robert Choi, Director, Employee Plans (202) 317-8700 (202) 317-8808
Margaret Von Lienen, Acting Director, Exempt Organizations (202) 317-8989 (877) 814-2234


Page Last Reviewed or Updated: 18-Apr-2017