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Samuel M. Maruca

Samuel M. Maruca

Internal Revenue Service
Director, Transfer Pricing Operations
Large Business & International Division (LB&I)
Washington, DC, USA

Samuel M. Maruca,  Director, Transfer Pricing Operations, LB&I, Internal Revenue Service

Sam was appointed in May 2011 as the first IRS director of transfer pricing operations. In that position, he is responsible for the development and coordination of LB&I's overall transfer pricing strategy and resourcing. The Advance Pricing and Mutual Agreement program (APMA) and the new, field-focused Transfer Pricing Practice (TPP) are under his direction.

Sam has been a tax lawyer in private practice in Washington since 1982. For the past 20 years, he has specialized in large-case dispute resolution, focusing primarily in the international tax and transfer pricing areas. During his career he has successfully resolved many complex and contentious cases, at the audit level, in Appeals, in competent authority, in the APA program, and in the courts. These matters have arisen in a broad range of industries, including pharmaceuticals, information technology, communications, media and entertainment, homebuilding, specialty materials, and retail. He has written and spoken extensively on transfer pricing topics.

Sam received a B.A. degree from Yale College in 1977 and a J.D. degree from Georgetown in 1982.


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