Large Business and International (LB&I) Division

 

Updated on: March 1, 2026

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 February 1, 2026) 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