Kimberly A. Schoenbacher
Kim joined the Internal Revenue Service in August 2013 and has been the Acting Director of Field Operations of the Foreign Payments Practice (FPP) since October 2018. FPP includes a nationwide cadre of specially trained withholding international examiners, the Withholding and Credits Office and a Program Office responsible for strategy, planning, analysis and training. The Foreign Payments Practice also encompasses FATCA implementation & compliance, the Financial Intermediaries Program, the Foreign Payments Planning & Analysis Office and the Central Withholding Agreements Team (that focus on foreign athletes and entertainers). Prior to becoming the acting Director of FPP, Kim co-lead the LB&I Tax Reform Implementation team representing LB&I’s coordination efforts with various stakeholders working to implement the Tax Cuts and Jobs Act. Kim’s permanent position is the program manager of the Foreign Payments Program Office. Prior to joining the Service, Kim was with PricewaterhouseCoopers LLP (“PwC”) from 2007 through 2013.
Kim initially began her career with PwC in the International Tax Services-Alternative Investments practice, where she assisted clients with international tax planning and other Alternative Investment issues. In November 2008, Kim joined PwC’s Tax Controversy and Dispute Resolution Team and consulted on various matters, including Global Information Reporting, Foreign Bank Account Reporting compliance, stock study analyses, defense against unreasonable compensation assertions, 9100 Relief and Audit defense, including audits of Hedge Funds and Private Equity Funds.
Kim received her law degree from New York Law School cum laude; she obtained her L.L.M. in Taxation from New York University School of Law and received her B.A. from Connecticut College. After graduating law school, Kim consulted on anti-money laundering compliance for several international banks.