Theodore Setzer

Assistant Deputy Commissioner (International), Large Business & International Division

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Theodore Setzer is the Assistant Deputy Commissioner (International) within the Large Business and International (LB&I) Division of the United States Internal Revenue Service.  He has been delegated Competent Authority status for the United States.  He coordinates the IRS’s engagements with international organizations including the Organization for Economic Cooperation and Development (OECD), the Forum on Tax Administration (FTA), and the Global Forum on Transparency and Exchange of Information for Tax Purposes.  As a member of LB&I’s Compliance Strategy Council, he is a leader in the development and execution of LB&I’s strategy for compliance enforcement.
Mr. Setzer previously served as Director of the Foreign Payments Practice within LB&I.  In that role, he was responsible for developing and coordinating LB&I’s overall international information reporting and withholding tax compliance activities.  Prior to joining LB&I, Mr. Setzer spent nearly ten years in the IRS Office of Chief Counsel, most recently as Deputy Associate Chief Counsel for Strategic International Programs, where he oversaw his office’s role in negotiating, interpreting, and administering tax treaties and other international agreements.  Mr. Setzer also represented the Office of Chief Counsel at the OECD and other multinational organizations and played a major role in coordinating the IRS’s strategy for combating abusive tax shelters.  Prior to joining the IRS, Mr. Setzer practiced law at firms in Washington, D.C. and Phoenix, Arizona.  
Mr. Setzer holds a B.S.B.A. from Northern Arizona University (1991), a J.D. from the University of Arizona (1994), and an LL.M. in taxation from New York University (1995).

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