IRS Pub 6021 – In the complex world of tax administration, the Internal Revenue Service (IRS) relies on structured divisions to handle specific taxpayer segments. One key resource for understanding the management framework of large-scale operations is IRS Publication 6021, which details the Large Business and International (LB&I) Organization Chart. This publication provides a clear visual and textual overview of the LB&I division’s hierarchy, helping taxpayers, professionals, and stakeholders navigate interactions with the IRS more effectively. Updated as of January 2026, it reflects the latest organizational structure to ensure compliance and efficiency in handling high-value tax matters.
Whether you’re a corporate executive, tax advisor, or simply curious about IRS operations, this guide breaks down Publication 6021, its significance, and how it fits into the broader LB&I framework. We’ll explore the division’s purpose, key elements of the chart, and provide direct access to the document for deeper review.
What Is the IRS LB&I Division?
The Large Business and International (LB&I) Division is a critical arm of the IRS responsible for overseeing tax compliance for some of the largest and most complex entities. Specifically, it manages domestic and foreign businesses with U.S. tax reporting requirements and assets of $10 million or more. This includes multinational corporations, partnerships, and high-wealth individuals. The division also administers programs like Global High Wealth and International Individual Compliance, focusing on issues such as cross-border transactions, transfer pricing, and withholding taxes.
Established to address the unique challenges of large-scale taxpayers, LB&I employs specialized strategies, including compliance campaigns and directives, to promote voluntary compliance while identifying areas of risk. Its work ensures fair tax administration in an increasingly globalized economy, covering everything from e-filing requirements for large businesses to qualified intermediary programs. By centralizing expertise on international and high-asset cases, LB&I helps prevent tax evasion and supports economic integrity.
Key Features of IRS Publication 6021
IRS Publication 6021 serves as the official LB&I Organization Chart, outlining the leadership and functional areas within the division. Revised in January 2026 and cataloged under number 95264K, this document is essential for anyone needing to understand reporting lines, contact points, or operational focus areas. It’s designed to be a transparent resource, updated periodically to reflect changes in personnel or structure—as seen in the most recent version effective December 1, 2025.
The chart is hierarchical, starting from top-level executives and branching into specialized practice areas and geographic operations. This setup allows for efficient handling of diverse tax issues, from pass-through entities to international compliance.
Top Leadership in the LB&I Organization Chart
At the helm of the LB&I Division is the Commissioner, currently Mabeline Baldwin (acting), supported by a Deputy Commissioner position that is vacant as of the latest update. Reporting directly to them is the Assistant Deputy Commissioner for Compliance Integration, Ronald Hodge, who oversees integration efforts across compliance functions.
Main Practice Areas and Directors
The organization is divided into several key practice areas (PAs), each led by a director responsible for specific compliance domains:
- Western Compliance PA: Directed by Peter Rock (acting), focusing on compliance in western regions.
- Pass-Through Entities PA: Led by Joseph Banks (acting), handling taxation of partnerships and S-corporations.
- Cross Border Activities PA: Under Nicole Welch (acting), addressing international tax issues like treaties and transfer pricing.
- Eastern Compliance PA: Managed by Mabeline Baldwin, overseeing eastern U.S. compliance.
- Withholding Exchange & International Individual Compliance: Directed by Judy McNamara (acting), dealing with foreign payments and individual international compliance.
- Program and Business Solutions: Headed by Carolyn Morton, supporting technological and analytical tools.
Field Operations and Specialized Units
Supporting these practice areas are field operations divided geographically and functionally:
| Unit | Director | Focus |
|---|---|---|
| Field Operations East | Donald Murray | Eastern U.S. field activities |
| Field Operations West | Paul Kruse | Western U.S. field activities |
| International Individual Compliance | Sharon Taylor (acting) | Global individual tax compliance |
| Transfer Pricing Practice | Jamie Moschella (acting) | Pricing agreements between related entities |
| Advance Pricing and Mutual Agreement | John Wall | International pricing disputes resolution |
| Compliance Planning and Analytics | Edward Pailen (acting) | Data-driven compliance strategies |
| Data Solutions | Nijiyyah Darby (acting) | Advanced data analytics |
| Resource Solutions | Carolyn Gray | Resource allocation and support |
| Technology and Program Solutions | Srinivasa Ponakala (acting) | IT and program development |
| Treaty & Transfer Pricing Operations PA | Nicole L. Welch | Treaty administration and pricing ops |
| Foreign Payments Practice (FPP) and AEOI | Kimberly Schoenbacher | Withholding and information exchange |
| North Atlantic | Timothy McKenna (acting) | Regional compliance |
| Mid-Atlantic | Joshua Turley (acting) | Regional compliance |
| Northeastern Compliance PA | Brenda Sarini (acting) | Northeastern focus |
| Pass-Through Exam Strategy Prom Program (Deputy) | Maria Dolan | Exam strategies for pass-throughs |
| North Central | Chad Fuhrman (acting) | Regional compliance |
| Southeast | Emanuel Hampton (acting) | Regional compliance |
| Global High Wealth High Inc Strat | Eric Cirelli | High-wealth individual strategies |
| Engineering East | Spencer Stowe (acting) | Technical engineering support east |
| Exchange & Offshore Strategy (EOS) | Kimberly Schoenbacher (acting) | Offshore compliance |
| Central | Vacant | Central region operations |
| TCS/JCR | Joshua Turley (acting) | Tax computation and joint committee reviews |
| Northwest | Asma Latif (acting) | Northwestern compliance |
| South Central | Ellen Dang (acting) | South central operations |
| Engineering West | Spencer Stowe (acting) | Technical engineering support west |
| Pass Through Exam Strategy (Project) | Jacqueline Torres (acting) | Project-based exam strategies |
This table highlights the decentralized yet coordinated approach, with many positions marked as acting (“a”), indicating potential transitions.
Why the LB&I Organization Chart Matters?
For large businesses and international taxpayers, knowing the LB&I structure can streamline interactions, such as during audits or when seeking guidance on compliance campaigns. It promotes transparency, allowing stakeholders to identify relevant contacts for issues like e-filing, directives, or qualified intermediary applications. In an era of heightened scrutiny on global tax practices, this chart is invaluable for ensuring adherence to U.S. tax laws.
How to Download IRS Publication 6021?
To access the full LB&I Organization Chart, download the official PDF directly from the IRS website. The latest version (Revision 1-2026) is available here: Download IRS Pub 6021 PDF. This document is free and provides a printable, detailed view of the hierarchy for reference.
For more on LB&I, visit the official IRS LB&I Division page, which includes additional resources like compliance campaigns and directives.
In summary, IRS Publication 6021 demystifies the LB&I Division’s operations, offering a roadmap for effective tax management. Staying informed with such resources ensures better compliance and fewer surprises in your tax journey.