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Heather Maloy currently serves as the Director of the Taxpayer First Act Office at the Internal Revenue Service since February 2021. Prior to this role, Maloy was the IRS Controversy Leader at EY from September 2015 until retirement in December 2020, and Heather previously held the position of Commissioner for the Large Business and International Division at the Internal Revenue Service from November 2009 to July 2015. Maloy has also worked as Counsel at Skadden, Arps, Slate, Meagher & Flom LLP and Affiliates from September 2006 to November 2009, and served in various capacities at the Internal Revenue Service from June 2000 to June 2006, including Associate Chief Counsel for Passthrough and Special Industries, and for Income Tax and Accounting. Maloy holds a Master of Laws (LL.M.) in Taxation from the University of Florida, a Doctor of Law (J.D.) from Cornell University, and a Bachelor of Business Administration (BBA) in Accounting from Emory University.