Holly Paz, Former IRS Large Business & International Commissioner and Architect of Section 48 Implementation, Joins alliant
HOUSTON, Sept. 1, 2026 /PRNewswire/ -- alliant is pleased to announce the addition of Holly Paz to its stellar bench of tax luminaries. Paz most recently served as Commissioner of the Internal Revenue Service's Large Business & International (LB&I) Division. Paz arrives after more than two decades at the forefront of federal tax law and tax administration and will help lead alliant's Section 48 and energy infrastructure practice.
"Holly rounds out an alliant team of former IRS leaders second to none, with experience across all categories of taxpayers, including small, medium, and large businesses as well as governmental entities," said Mark Everson, alliant's Vice Chairman and a former IRS commissioner under President George W. Bush. "Her arrival strengthens our ability to bring a unique perspective and exceptional technical capability to the most complex issues facing taxpayers." As Commissioner of LB&I, Paz led one of the IRS's most consequential divisions. Large Business & International is responsible for tax administration across the country's largest and most complex taxpayers, including major corporations, partnerships, S corporations, high-wealth individuals, and cross-border filers.
Paz Wrote the IRS' Playbook on Section 48
During her tenure, Paz oversaw the IRS's implementation of the complex provisions of the Inflation Reduction Act (IRA), including the clean energy investment and production tax credits. One of the most complicated tax acts in decades, the IRA created an intricate bonus structure for businesses, non-profits, and government entities deploying energy technologies.
"Just to be frank, Holly shaped how Section 48 actually works in practice. There is simply no one that could possibly understand it as well as she does" said Danny Werfel, a member of alliant's strategic advisory board and IRS commissioner under President Biden and acting commissioner under President Obama. "Having people like Holly exemplifies the kind of expertise alliant is known for."
While complex, the reward can be up to 50% credit for businesses, non-profits, and government entities. To make the credit even more attractive, it includes a transferability provision, allowing businesses to sell the credit for cash, and a direct pay provision, allowing non-profits and government entities to receive cash directly from the federal government. There is, however, a nuanced bonus structure to maximize the credit, especially with the prevailing wage and apprenticeship requirements. Holly was at the center of the rules that now shape how capital-intensive energy projects qualify for and claim these credits..
A Best-in-Class Team for America's Future
"The United States is in the most consequential race of our lifetimes, the AI race. And the bottleneck isn't chips anymore, it's energy. So, the government has put the most powerful energy production credits ever in place, to power the AI compute ecosystem, reduce our dependence on foreign fuel, and grow our skilled labor workforce," said alliant Global Chief Executive Officer Dhaval Jadav. "It is so important to the future of our country that businesses and government entities get the benefits they are entitled to from Congress, and Holly built the delivery mechanism as well as the enforcement apparatus to do that. We're so lucky to have her be part of our team."
alliant has assembled a team of the country's most advanced and capable experts dedicated to the AI compute buildout – with full command of Section 48's technical complexities and the related incentives helping finance the energy infrastructure behind it. Paz will help lead that team and play a central role in helping companies identify, substantiate, and claim the funds available to support these investments.
"To put Holly's expertise into perspective, we've reviewed over 600 energy credit claims under the new rules. Companies of all sizes, companies that were working with big 4 accounting firms, and government entities looking to claim these credits," said Chief Operating Officer Matt Noll. "Only 3 were passable by the standards established by Treasury and the IRS. Expertise like Holly's is key to ensuring taxpayers' compliance with this complex set of rules."
A Career at the Highest Levels of Tax Administration
Paz built her IRS career over 15-plus years, advancing through a series of senior LB&I posts, including Deputy Director for Content Development, Director of Corporate Issues and Credits (where she led technical guidance on the research credit), and Director of the Pass-Through Entities Practice Area, before being named Deputy Commissioner of LB&I in 2021 and Commissioner in 2023. Earlier in her IRS career, she led Rulings & Agreements for government entities and worked as an attorney-advisor in the Taxpayer Advocate Service.
Before joining the IRS, Paz spent eight years practicing tax law at national firms, advising corporations, fiduciaries, and high-net-worth individuals on complex tax, governance, and estate planning matters. She holds a J.D. from the University of Pennsylvania Law School and a B.A., magna cum laude, from Allegheny College.
"I'm so deeply excited to be at alliant, their reputation in the complex tax space is unparalleled and they are well respected, even within the IRS," Paz said. "I was asked the other day what the IRS wanted businesses to do with Section 48. I told them, the IRS wanted businesses to work with companies like alliant. I meant it, and that was before I ever joined. I'm looking forward to the work ahead."
About alliant
alliant is a leading consulting and technology firm dedicated to helping businesses grow.
For over 25 years, alliant has served businesses as their growth partner, helping leaders navigate the people, process, and technology challenges that define modern business. Over the last decade the company acquired best in class practices in Consulting, AI, Managed Services and Technology all with the goal of keeping U.S. businesses competitive in this extremely disruptive and chaotic market.
alliant is headquartered in Houston, Texas, with additional offices in Austin, Boston, Chicago, Indianapolis, New York, Irvine, Sacramento, Washington, D.C., Bristol, and London, U.K., and Hyderabad, India.
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