Revision: September 1, 2024

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.

We apply the tax laws with integrity and fairness through a highly skilled and engaged workforce, in an environment of inclusion where each employee can make a maximum contribution to the mission of the team.

Stakeholders may view the LB&I organization chart PDF to view LB&I's management structure.

Commissioner Holly O. Paz
Deputy Commissioner Jennifer Best

Internal Revenue Service
Attn: SE:LB
1111 Constitution Avenue, NW
Washington, DC 20224
TEL: 202-317-8954

Assistant Deputy Commissioner
Ronald Hodge (Acting)

Internal Revenue Service
Attn: SE:LB:ADCCI:DS
77 K Street, NE
Washington, DC 20002
TEL: 202-803-9414


Strategy, Policy & Governance (SPG)

Robyn Truman
Director, SPG (Acting)
Attn: SE: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: SE: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: SE: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: SE:LB:PBS
4905 Koger Boulevard
Greensboro, NC 27407-2734
TEL: 336-690-6394


Roy Souders
Director, Technology and Program Solutions
Internal Revenue Service
Attn: SE:LB:PBS:TPS
1111 Constitution Avenue, NW
Washington, DC 20224-0002
TEL: 240-613-4694


Carolyn H. Gray
Director, Resource Solutions (Acting)
Internal Revenue Service
Attn: SE:LB:PBS:RS
1111 Constitution Avenue, NW
Washington, DC 20224-0002
TEL: 240-613-5906

Kathleen Kruchten (Acting)​​​​
Director, Cross Border Activities Practice Area (Acting)
Internal Revenue Service
Attn: SE: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: SE: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: SE:LB:CBA:W
 38275 West Twelve Mile Rd, Suite 200
Farmington Hills, MI 48331
TEL: 248-874-2283


DFO Central

Cindy Kim
Director, Field Operations Central
Internal Revenue Service
Attn: SE:LB:CBA:C
230 S. Dearborn Street
Chicago, IL 60604-1505
TEL: 312-292-2323​​​​​​

Scott Ballint
Director, Enterprise Activities Practice Area
Internal Revenue Service
Attn: SE:LB:E
1100 Main Street
Wheeling, WV 26003
TEL: 304-238-8235


Financial Institutions and Products

Lisa Rupert
Director, Financial Institutions and Products
Internal Revenue Service
Attn: SE:LB:E:FIP
2850 NE Independence Ave
Lee’s Summit, MO 64064
TEL: 816-966-2468

Deborah Inganamorte (a)
FIP, Director of Field Operations West
Attn:  SE:LB:W:FIP
1040 Waverly Ave
Holtsville, NY 11742
TEL: 631-977-5488​​​​​​


Corporate Issues/Credits

Mark Nyman
Director, Corporate Issues/Credits
Internal Revenue Service
Attn: SE: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: SE: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: SE: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: SE: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: SE: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: SE:LB:TTPO
1111 Constitution Avenue NW
Washington, DC 20224
TEL: 202-317-8938


Field Operations Transfer Pricing Practice

James "Brad" Anwyll
Director, DFO Transfer Pricing Practice (TPP)
Internal Revenue Service
Attn: SE:LB:TTPO:TPP
1111 Constitution Avenue NW
Washington, DC 20224
TEL: 202-317-8565


Advance Pricing and Mutual Agreement

John Wall
Director, Advance Pricing and Mutual Agreement (APMA) - (Acting)
Internal Revenue Service
Attn: SE: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: SE: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: SE:LB: WEIIC
2001 Butterfield Road
Downers Grove, IL 60515-1050
TEL: 630-493-5172


DFO Foreign Payments Practice (FPP) and AEOI

Yuen Chan
Director, DFO Foreign Payments Practice (FPP) and AEOI (Acting)
Internal Revenue Service
Attn: SE:LB:WEIIC:FPP
290 Broadway-Foley Square 12th Floor
New York, NY 10007
TEL: 212-298-2101


Field Operations - Exchange & Offshore Strategy (EOS)

John Hughes
Director, Field Operations (DFO), Exchange & Offshore Strategy (EOS)
Internal Revenue Service
Attn: SE:LB: WEIIC:EOS
1111 Constitution Ave
Washington, DC 20224
TEL: 202-317-8983​​​​​

Joseph Banks
Director, Eastern Compliance Practice Area (Acting)
Internal Revenue Service
Attn:  SE:LB:EC
2300 Lake Park Dr, SE
Suite 450
Smyrna, GA 30080-4076
TEL: 678-627-4721


DFO Southeast

Imelda Deniz Vazquez
Director, Field Operations Southeast (Acting)
Internal Revenue Service
Attn: SE:LB:EC:SE
2001 Butterfield Road
Downers Grove, IL 60515-1050
TEL: 630-493-5434​​​​​​


DFO North Central

Khin Chow
Director, Field Operations North Central
Internal Revenue Service
Attn: SE: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: SE:LB:EC:ENG
4375 N Vantage Dr., Suite 201
Fayetville, AR 72703
TEL: 479-332-7007


DFO Engineering West

Chad Fuhrman
Director, Field Operations Engineering West (Acting)
Internal Revenue Service
Attn: SE:LB:EC:ENG
4375 N Vantage Dr., Suite 201
Fayetville, AR 72703
TEL: 479-332-7007​​​​​

Nancy Wiltshire
Director, Northeastern Compliance Practice Area
Internal Revenue Service
Attn: SE: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: SE: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: SE:LB:MA
101 Wood Avenue S
Iselin, NJ 08830
TEL: 732-452-8118

Peter Rock
Director, Western Compliance Practice Area
Internal Revenue Service
Attn: SE:LB:WC
1301 Clay St
Oakland, CA 94612
TEL: 415-547-3776


DFO West

Thomas Kramer (Acting)
Director, Field Operations West
Internal Revenue Service
Attn: SE:LB:WC:W
1301 Clay St
Oakland, CA 94612
TEL: 510-907-5141


Jacqueline Torres
Director, Field Operations Northwest (Acting)
Internal Revenue Service
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: SE: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:  SE:LB:WC:CAS
24000 Avila Road
Laguna Niguel, CA 92677
TEL: 949-575-6035