Clifford Scherwinski
Cliff is the Director of the Pass-Through Entities Practice Area (PTE PA) in the Large Business and International (LB&I) Division. In this position, he oversees compliance matters related to the Global High Wealth program and high-income taxpayers. He is responsible for compliance efforts related to partnerships and s corporations and the technical experts who support the field agents who audit those returns. The staff at the Ogden campus who handle both TEFFRA and BBA auditing procedures as well as the agents who perform promoter investigations are also part of his area of responsibility.
In the two most recent assignments prior to this, Cliff served in the PTE PA as the Deputy and Director, Field Operations - GHW. He has served as the Director of Field Operations for Individual International Compliance in Large Business & International Division and acting Director, Employee Plans, Rulings and Agreement, Tax Exempt and Government Entities Division. Prior to this position, other acting executive roles included Director of LB&I's Planning, Analysis, Inventory & Research organization, Assistant to the Director, International Individual Compliance, and Assistant to the Director, Transfer Pricing Operations.
Cliff joined the IRS in 1994 as a revenue agent working in Southern California. He has held various management positions with increasing responsibility including manager of the Tax Equity and Fiscal Responsibility Act technical team at the Ogden campus; senior manager of the office of tax shelter analysis in Washington, D.C.; and territory manager in LB&I's Natural Resource industry.
Cliff holds a Bachelor of Science degree in Accounting from California State Polytechnic University. Cliff and his family live in Phoenix, Arizona.
Cliff is a graduate of the fall 2014 IRS Candidate Development Program.