Large Business and International Division

E9169

IRS division tax administration unit

The Large Business and International Division is the branch of the U.S. Internal Revenue Service responsible for tax compliance and enforcement for large corporations, partnerships, and international taxpayers.

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Observed surface forms (1)

Surface form	Occurrences
IRS Large Business and International Division	1

Statements (39)

Predicate	Object
instanceOf	IRS division ⓘ tax administration unit ⓘ
country	United States of America ⓘ surface form: United States
enforces	Internal Revenue Code provisions applicable to international transactions ⓘ Internal Revenue Code provisions applicable to large businesses ⓘ
focusesOn	complex business tax returns ⓘ cross‑border tax compliance ⓘ international tax issues ⓘ large business tax issues ⓘ multinational enterprise taxation ⓘ transfer pricing enforcement ⓘ
goal	ensure proper reporting of international transactions ⓘ improve compliance among large business taxpayers ⓘ protect the U.S. tax base from international tax avoidance ⓘ
industry	tax administration ⓘ
jurisdiction	United States government ⓘ surface form: U.S. federal government
oversees	examinations of complex international tax returns ⓘ examinations of large corporate taxpayers ⓘ examinations of large partnership taxpayers ⓘ
parentAgency	Internal Revenue Service ⓘ
partOf	Internal Revenue Service ⓘ
regulates	compliance of large pass‑through entities with U.S. tax law ⓘ compliance of multinational corporations with U.S. tax law ⓘ
responsibleFor	enforcement of U.S. federal tax laws for certain international taxpayers ⓘ enforcement of U.S. federal tax laws for large business taxpayers ⓘ tax compliance of international taxpayers ⓘ tax compliance of large corporations ⓘ tax compliance of large partnerships ⓘ
sector	public sector ⓘ
subjectOf	U.S. Internal Revenue Service organizational structure ⓘ
typeOfTaxpayerCovered	international taxpayers ⓘ large corporations ⓘ large partnerships ⓘ
uses	international tax expertise ⓘ risk‑based audit selection methods ⓘ specialized industry knowledge ⓘ
worksWith	United States Department of the Treasury ⓘ surface form: U.S. Department of the Treasury foreign tax authorities ⓘ other IRS operating divisions ⓘ

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

Internal Revenue Service → hasDivision → Large Business and International Division ⓘ

Office of Chief Counsel → worksWith → Large Business and International Division ⓘ

this entity surface form: IRS Large Business and International Division

Small Business/Self-Employed Division → worksWith → Large Business and International Division ⓘ