Heather C. Maloy serves as the Chief, Tax Compliance Officer reporting to the Deputy Commissioner of Internal Revenue. In this role, she establishes and enforces tax administration policy and upholds IRS' mission to provide America's taxpayers top quality service, and she oversees IRS strategic compliance efforts for three operating divisions, criminal investigations, and four other functional divisions related to and in support of increasing tax compliance.

Prior to this position, she served as the Chief of Staff to the Commissioner of Internal Revenue and provided advice and assistance to the Commissioner in areas such as implementation strategy, management and organizational issues and equitable treatment of taxpayers. She helped set the strategic direction of IRS programs with a focus on a comprehensive taxpayer experience strategy, a holistic training strategy and a modernized IRS organizational structure.

Prior to returning to the IRS in 2021, Heather retired from her position as a Principal at one of the Big Four accounting firms, where she led a national practice group of specialized tax professionals in serving large, multinational corporations, partnerships, tax-exempt organizations and individuals navigating IRS tax controversies.

In her previous roles at IRS, she served as the Commissioner, Large Business and International Division (LB&I), where she led over 5,000 employees and oversaw tax compliance programs for corporations, subchapter S corporations and partnerships with assets greater than $10 million and incorporated international tax compliance operations into the division. During her tenure, she oversaw the successful expansion of the Compliance Assurance Process, championed the development of new audit procedures to increase transparency and discipline in the LB&I audit process, including the Information Document Request (IDR) procedures and oversaw the issuance and implementation of the Uncertain Tax Position reporting requirements. She also acted as the Deputy Commissioner for Services and Enforcement.

Prior to her selection as the LB&I Commissioner, Heather held several other prominent IRS positions, including Associate Chief Counsel for both the Income Tax & Accounting and Passthroughs & Special Industries Divisions and Assistant to the Commissioner.

From 2006-2009, she was Counsel in a Tax Group working for a law firm in D.C. She graduated from Emory University, received her law degree from Cornell Law School and an LL.M. in Taxation from the University of Florida School of Law.