United States: The (R)Evolution of Large Business Compliance Efforts at the IRS

In brief

Jennifer Best, Donna McComber, Carlton Tarpley and Emily Lawson recently co-authored The (R)Evolution of Large Business Compliance Efforts at the IRS, 121 Tax Notes International 271 (Jan. 12, 2026). The article explores the history of the IRS Large Business and International Division (LB&I) and ongoing cuts to IRS resources. The authors discuss whether efforts to streamline compliance at LB&I could provide better outcomes for both taxpayers and the government.

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