Heather Maloy (Skadden, Washington, D.C.) has been appointed commissioner of the IRS's Large and Mid-Size Business (LMSB) Division. The LMSB Division serves corporations, subchapter S corporations, and partnerships with assets greater than $10 million.  She succeeds Steven T. Miller, recently named Deputy Commissioner for Services and Enforcement.

A 12-year veteran of the IRS, Ms. Maloy served in a wide variety of positions, including associate chief counsel for both the Income Tax & Accounting and Passthroughs & Special Industries divisions, assistant to the commissioner, deputy associate chief counsel and acting deputy chief counsel. Throughout her career, Ms. Maloy has provided guidance and technical assistance to the IRS and taxpayers on tax administration, tax compliance and tax policy on such matters as recognition and timing of income deductions, accounting methods and periods, classification of entities and tax shelter reporting rules.