Large Business and International (LB&I) Division

 

Updated on: December 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 December 1, 2025) to view LB&I's management structure.

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Mabeline Baldwin (Acting)

Internal Revenue Service

Attn: CTCO:LB2300

Lake Park Dr. SE Suite 450

Smyrna, GA 30080

TEL: 678-627-4722

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

Attn: CTCO:LB:ADCCI:SPG

Internal Revenue Service

21309 Berlin Road Unit

Georgetown, DE 19947

TEL: 302-752-9203

Data Solutions

Nijiyyah Darby

Director, Data Solutions (Acting)

Attn: CTCO:LB:ADCCI:DS

Internal Revenue Service

5000 Ellin Rd

Lanham, MD 20706

TEL: 240-613-1024

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

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 NE

Washington, 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 (Acting)

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 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 East

Internal Revenue Service

Attn: CTCO:LB:CBA:E

1270 Pontiac Road

Pontiac, MI 48340

TEL: 248-874-2283

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

9450 Koger Boulevard

St Petersburg, FL 33702

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

375 Bay Road., Suite 106

Queensbury, NY 12804

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 Ave. 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

Jamie Moschella

Director, DFO Transfer Pricing Practice (TPP) (Acting)

Internal Revenue Service

Attn: CTCO:LB:TTPO:TPP

440 Western Avenue

South Portland, ME 04106

TEL: 207-747-6635

Jamie Moschella

Director, DFO Transfer Pricing Practice (TPP) West (Acting)

Internal Revenue Service

Attn: CTCO:LB:TTPO:W

440 Western Avenue

South Portland, ME 04106

TEL: 207-747-6635

Advance Pricing and Mutual Agreement

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

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 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)

Internal Revenue Service

Attn: CTCO:LB: WEIIC:EOS

290 Broadway – Foley Sq.

New York, NY 10007

TEL: 212-298-2027

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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 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 Hampton

Director, Field Operations Southeast (Acting)

Internal Revenue Service

Attn: CTCO:LB:EC:SE

1500 Leestown Rd

Lexington, KY 40511

TEL: 859-286-8565

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DFO 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 Commercenre Dr.

Lake Forest, CA 92630

TEL: 949-638-7415

DFO Engineering West

Spencer Stowe

Director, Field Operations Engineering West (Acting)

Internal Revenue Service

Attn: CTCO:LB:EC:ENG

25520 Commercentre Dr.

Lake Forest, CA 92630

TEL: 949-638-7415​​​​​

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

Joshua Turley

Director, Field Operation TCS/JCR (Acting)

Internal Revenue Service

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 West (Acting)

Internal Revenue Service

Attn: CTCO:LB:WC:W

1999 Broadway

Denver, CO 80202

TEL: 303-603-3852

Asma Latif

Director, Field Operations Northwest (Acting)

Internal Revenue Service

Attn: CTCO:LB:WC:NW

4050 Alpha Rd.

Farmers Branch, TX 75244

TEL: 469-801-0285

DFO CAS

Asma Latif

Director, Field Operations CAS (Acting)

Internal Revenue Service

Attn: CTCO:LB:WC:SC

4050 Alpha Rd.

Farmers Branch, TX 75244

TEL: 469-801-0285

DFO South Central

Ellen Dang

Director, Field Operations South Central

Internal Revenue Service

Attn: CTCO:LB:WC:CAS

25520 Commercentre Dr.

Lake Forest, CA 92630

TEL: 949-638-7413

Page Last Reviewed or Updated: 19-Dec-2025