Revision: April 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 (updated as of February 1, 2025) to view LB&I's management structure.
Commissioner Holly O. 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 (Acting)
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
Rona E. Evans
Manager, Equal Employment
Internal Revenue Service
Attn: CTCO:LB:PBS
77 K Street, NE
Washington, DC 20002-4216
TEL: 202-317-3253
Kathleen Kruchten (Acting)????
Director, Cross Border Activities Practice Area
Internal Revenue Service
Attn: CTCO:LB:CBA
1919 Smith St
Houston, TX 77002-8049
TEL: 346-227-6315
DFO East
Donald F. Murray
Director, Field Operations East
Internal Revenue Service
Attn: CTCO:LB:CBA:E
200 N. High Street Room 425
Columbus, OH 43215-2463
TEL: 248-699-9545
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??????
Vacant
Director, Enterprise Activities Practice Area
Internal Revenue Service
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 (a)
FIP, Director of Field Operations West
Attn: CTCO:LB:W:FIP
4 Paragon Way, Suite 2
Freehold, NJ 07728
TEL: 732-761-3300
??????
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
Clifford Scherwinski
Director, Pass-Through Entities Practice Area
Internal Revenue Service
Attn: CTCO:LB:PTE
4041 N. Central Avenue
Phoenix, AZ 85012-3330
TEL: 602-636-9400
Pass-Through Entities
Maria Dolan
Deputy Director, Pass-Throughs 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 of 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-Throughs
Kimberly Schoenbacher (a)
Director of Field Operations (DFO), Pass-Throughs
Internal Revenue Service
Attn: CTCO: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: CTCO:LB:TTPO
1111 Constitution Avenue NW
Washington, DC 20224
TEL: 202-317-8938
Field Operations Transfer Pricing Practice
Jamie Moschella (a)
Director, DFO Transfer Pricing Practice (TPP)
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
Orrin D. Byrd
Director, Withholding Exchange & International Individual Compliance (WEIIC)
Internal Revenue Service
Attn: CTCO: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: CTCO:LB: WEIIC
2001 Butterfield Road
Downers Grove, IL 60515-1050
TEL: 630-493-5172
DFO Foreign Payments Practice (FPP) and AEOI
Kimberly Schoenbacher
Director, DFO Foreign Payments Practice (FPP) and AEOI (Acting)
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 (Acting)
Internal Revenue Service
Attn: CTCO:LB:EC
2300 Lake Park Dr, SE
Suite 450
Smyrna, GA 30080-4076
TEL: 678-627-4722
DFO Southeast
Joseph Banks
Director, Field Operations Southeast (Acting)
Internal Revenue Service
Attn: CTCO: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: CTCO:LB:EC:NC
2001 Butterfield Road
Downers Grove, IL 60515-1050
TEL: 630-493-5460
DFO Engineering East
Chad Fuhrman
Director, Field Operations Engineering East (Acting)
Internal Revenue Service
Attn: CTCO:LB:EC:ENG
4375 N Vantage Dr., Suite 201
Fayetteville, AR 72703
TEL: 479-332-7007
DFO Engineering West
Chad Fuhrman
Director, Field Operations Engineering West (Acting)
Internal Revenue Service
Attn: CTCO:LB:EC:ENG
4375 N Vantage Dr., Suite 201
Fayetteville, AR 72703
TEL: 479-332-7007?????
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, DFO 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
Thomas Kramer (Acting)
Director, Field Operations West
Internal Revenue Service
Attn: CTCO:LB:WC:W
1301 Clay St
Oakland, CA 94612
TEL: 510-907-5141
Jacqueline Torres
Director, Field Operations Northwest (Acting)
Internal Revenue Service
Attn: CTCO:LB:WC:NW
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: CTCO:LB:WC:SC
4050 Alpha Road
Farmers Branch, TX 75244
TEL: 469-801-0285
DFO CAS
Asma Latif
Director, Field Operations CAS
Internal Revenue Service
Attn: CTCO:LB:WC:CAS
24000 Avila Road
Laguna Niguel, CA 92677
TEL: 949-575-6035