The Large and Mid-Size Business (LMSB) Division serves corporations, subchapter S corporations, and partnerships with assets greater than $10 million. These businesses employ a large number of employees, deal with complicated issues involving tax law and accounting principles, and conduct business in an expanding global environment.

LMSB is organized along five industries and one examination support function.

Strategic Initiatives:

• Abusive Tax Avoidance Transactions — Combat abusive tax avoidance transactions (ATAT) by providing early-investing guidance, addressing shelters at the promoter level, and increasing the strength of ATAT issue development.
• Compliance Risk — Identify and address LMSB compliance risks for the increasingly global LMSB taxpayer.
• Re-engineering and Issue Management  — Re-engineer and institutionalize issue management strategies and compliance processes.
• Compliance Information Management — Use partnerships, processes and legislative changes to provide timely data to effectively assess the reporting compliance risks in the LMSB population.
• Human Capital — Recruit, develop and retain a highly skilled and satisfied workforce.

LMSB Leadership and Organizational Information