FacultyFaculty/Author Profile
Heather C. Maloy

Heather C. Maloy


Washington, DC, USA

Heather Maloy is a Principal in Ernst & Young LLP’s National Tax Department in the Tax Policy & Controversy (TPC) group and serves as the U.S. Director of Controversy. Heather assists clients in working more effectively with the Internal Revenue Service (IRS) to achieve tax certainty by developing tax audit management strategies to resolve tax disputes and mitigate future controversy.

Before joining EY in 2015, Heather served for almost six years as the IRS Commissioner for the Large Business & International (LB&I) Division.  Heather was responsible for developing and driving several innovative approaches to resolving compliance issues, including reinvigorating the Industry Issue Resolution Program, making the Compliance Assurance Process permanent, and providing examiners guidance through LB&I Directives on topics such as the Economic Substance Doctrine, Section 475 (Mark-to-Market) and Section 199 (Domestic Production Deduction). She also drove exam process improvements through the creation of a robust peer review process and Lean Six Sigma applications. Changes included the phasing out of the Tiered Issue Process and developing a new IDR process.

In addition to her most recent role, Heather has a deep and varied history of service at the IRS spanning almost 18 years, having worked in the Office of Chief Counsel as the Associate Chief Counsel for Income Tax & Accounting and Passthroughs & Special Industries. Additionally, she served as Deputy Associate Chief Counsel for Domestic-Technical and as an Assistant to the Commissioner.

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