General Attorney (Tax) - Senior Technician Reviewer

Summary

Office of Chief Counsel, IRS, seeks enthusiastic individuals to serve taxpayers fairly and with integrity by providing correct and impartial interpretation of the internal revenue laws and the highest quality legal advice and representation for the IRS. Please click "Learn more about this agency" to find out more about Chief Counsel's various offices, to view some of the workplace attributes that Chief Counsel's workforce rates most favorably, and to hear from employees themselves.

This job is open to

Clarification from the agency

U.S. Citizens and U.S. Nationals; no prior Federal experience is required.

Duties

Reports to the Deputy Associate Chief Counsel. Acts as a legal and technical consultant on the most difficult, important, and complex professional legal and policy matters concerned with the work of the Branch(es), or which may affect the work of other Branches of the office, or other components of the Chief Counsel's Office. These matters involve the incumbent in detailed and extensive research on complicated legal problems and the development of recommendations as to the positions to be taken by the Branch and the Office. The incumbent considers all such questions which have broad legal ramifications, and he/she renders appropriate decisions for use by the Branch Chief or other officials of the Office of Chief Counsel.

As a General Attorney (Tax) - Senior Technician Reviewer, you will:

Act as principal attorney in charge of recommending the policies and developing the procedures and regulations or other guidance in implementing new or amended legislation or addressing ongoing or developing issues in specific areas of tax law and is responsible for ensuring that these policies, procedures, and regulations or other guidance are consistent with the intent of the law and are administratively sound, efficient, and economical in operation. Makes recommendations for enactment of legislation or the need for initiating, consolidating, or eliminating programs and projects.

Perform field service activities in the subject area of the Branch(es) including legal assistance, document review, preparation of technical advice memoranda or other advice memoranda, appellate recommendations and litigation support. Many of the issues presented for decision are submitted after extensive consideration in the field and elsewhere. Problems presented cover a broad range involving numerous questions requiring interpretation of the Internal Revenue Code, tax regulations, published rulings, court cases and other technical materials.

As necessary, participate in the resolution of some of the most complex technical problems presented by taxpayers or their representatives, including preparation of private letter rulings, and give advice on important technical, legal, and policy matters to other offices in Chief Counsel, the Deputy Associate Chief Counsel, Associate Chief Counsel, Deputy Chief Counsel, and Chief Counsel or to other federal or state agencies.

As appropriate, speak or engage in panel discussions before business and professional groups on technical and legal matters relating to the work of the Branch(es).

Act as project manager, assign project-related work to the attorneys and specialists within the Branch(es), advise them on the approach to take, review work product, and provide Branch Chief with performance feedback of work performed. As required, substitute for the Branch Chief and/or Deputy Associate Chief Counsel in his/her absence performing the full range of duties of that position. In a great percentage of cases, where procedure does not require signature by a higher official, takes final action with respect to work prepared in the Branch(es). Makes decisions in the remaining instances for referral to higher levels. This position is located in the Associate Chief Counsel (EEE) - Exempt Organizations Branch 1

Requirements

Conditions of Employment

Refer to "Additional Information"

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Must be a U.S. Citizen or National

Qualifications

In order to qualify, you must meet the education and/or experience requirements detailed below by the closing date of this announcement. Your resume must clearly describe your relevant experience; if qualifying based on education, your transcripts will be required as part of your application.

To qualify for this position of General Attorney (Tax) - Senior Technician Reviewer you must meet the qualification requirements listed below by the closing of this announcement:

Basic Requirements for General Attorney (Tax) - Senior Technician Reviewer:

Possess at least the first professional law degree (LL.B. or J.D.) from a law school accredited by the American Bar Association; AND

Applicants must be an active member in good standing of the bar of a State, U.S. Commonwealth, U.S. territory, the District of Columbia, or the Commonwealth of Puerto Rico.

GS-15 Experience Requirements:

1 year of general professional legal experience from any area of expertise; plus

3 year(s) of professional legal tax experience

Professional Legal Tax Experience is defined as: Knowledge and expertise of the following Code sections: 115 - income of states, municipalities, etc.; 501 through 509 - requirements of tax-exempt status under 501(a) and related provisions and foundation classification, where applicable; 511 through 514 - unrelated business income tax; 527 - political organizations; 529 - qualified tuition programs; 529A qualified ABLE programs; 530 - Coverdell education savings accounts; 4911 and 4912 - excise taxes on public charities; 4940 through 4948 - excise taxes on private foundations; 4958 through 4968 - excise taxes on excess benefit transactions, hospital compliance failures, donor advised funds, excess compensation, and certain investment income; 6033 - exempt organization reporting requirements; 6104 - disclosure of certain exempt organization information; 7428 - declaratory judgments related to section 501(c) organizations; 7611 - restrictions on church tax inquiries and examinations; and application of Federal tax laws to Indian tribal governments and their distributions.

At least one year of this experience must be equivalent to the work performed at the next lower grade/level position in the federal service (GS-14).

Note: Only experience gained after Bar Admission may be credited as Professional Legal Experience.

Education Substitution: An LL.M. degree in the field of the position (tax) may be substituted for the one year of the general legal experience listed above.

Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional; philanthropic; religious; spiritual; community; student; social). You will receive credit for all qualifying experience, including volunteer experience. One year of experience refers to full-time work; part-time work is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/year, and indicate number of hours worked per week, on your resume.

Education

For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected.

A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria, please refer to .

FOREIGN EDUCATION: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. If you are qualifying based on foreign education, you must submit proof of creditability of education as evaluated by a credentialing agency. For further information, visit:

Additional information

We may select from this announcement or any other source to fill one or more vacancies.

Relocation expenses are not authorized.

This is a non-bargaining unit position.

We offer opportunities for telework.

We offer opportunities for flexible work schedules. Conditions of Employment Continued:

Subject to a 1-year trial period (unless already completed).

Subject to a 1-year supervisory or managerial probationary period (unless already completed).

Subject to a Tenure Commitment of up to 3 years.

Complete a to determine your suitability for Federal employment, at the time requested by the agency.

If you are a male applicant born after December 31, 1959, certify that you have registered with or are exempt from having to do so.

Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.

Go through a Personal Identity Verification (PIV) process that requires two forms of identification from the . Federal law requires verification of the identity and employment eligibility of all new hires in the U.S.

Obtain and use a Government-issued charge card for business-related travel.

File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.

Undergo an income tax verification.

The employment of any candidate, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns. This audit may include up to 2 years of returns.

This position requires that the successful candidate undergo personnel vetting, which includes a background investigation and enrollment upon onboarding into "Continuous Vetting." Enrollment in Continuous Vetting will result in automated record checks being conducted throughout one's employment with Treasury. The successful candidate will also be enrolled into FBI's Rap Back service, which will allow Treasury to receive notification from the FBI of criminal matters (e.g., arrests, charges, convictions) involving enrolled individuals in near real-time.

There are three key documents that contain important information about your rights and obligations. Please read and retain these documents:

, for those who undergo an FBI fingerprint-based criminal history record check for personnel vetting, which includes Rap Back,

(this is the same statement used when your fingerprints are submitted as part of your background investigation), and

, (applicable to those who hold a sensitive position or have eligibility for access to classified information)

How You Will Be Evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

Applicants will be considered based on their overall background as it relates to the position to be filled. Interviews may be held at the option of the office. All application materials and interviews, if conducted, will be used in the final evaluation and selection process.

Referral: Professional Order will be used to refer and select eligible candidates. Veterans' preference is applied after applicants are assessed. Preference eligibles will be listed at the top of the certificate in alphabetical order and considered before non-preference eligibles. All other candidates will be listed in alphabetical order. If you are among the top qualified candidates, you may be required to participate in a selection interview. We will not reimburse costs related to the interview, such as travel to and from the interview site.

Required Documents

A complete application includes 1. A resume, 2. Vacancy question responses, and 3. Submission of any required documents. Please note that if you do not provide all required information, as specified in this announcement, you may not be considered for this position (or may not receive the special consideration for which you may be eligible).

All applicants are required to submit a resume either by creating one in USAJOBS or uploading one of their own choosing. (Cover letters are optional.) To receive full credit for relevant experience, please list the month/year and number of hours worked for experience listed on your resume. We suggest that you preview the online questions, as you may need to customize your resume to ensure that it supports your responses to these questions. Please view .

In addition, applicants are required to submit:

An unofficial or official transcript(s) for your J.D. degree or LL.M. degree (an official transcript is required if you are selected)

A 4-5 page legal writing sample

A memorandum of interest summarizing your interest in the position Current Chief Counsel Employees are also required to submit:

A copy of your most recent, signed, completed annual performance appraisal which includes the final rating. If it is not dated within the last 12 months or if you have not received a performance appraisal, please explain why in your application

A Supervisory Report for Supervisory or Management Positions (ERB Form 1-88, Rev 7/2020) regarding your suitability for the position as completed by your current supervisor. You are responsible for notifying your supervisor that this report must be received no later than five workdays after the closing date of this announcement. Education Documentation: For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected. See "Education" for more details.

Certificate of Good Standing: A certified original copy of your certificate of good standing from your State Bar will be required if you are selected.

VETERANS' PREFERENCE DOCUMENTATION: There is no formal rating system for applying veterans' preference to attorney appointments in the excepted service; however, the Office of Chief Counsel considers veterans' preference eligibility as a positive factor in attorney hiring. If you are claiming veterans' preference, you must submit a copy of your Certificate of Release or Discharge from Active Duty, DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing dates of service and type of discharge. Ten-point preference eligibles must also submit an, along with the required documentation listed on the back of the SF-15 form. For more information on veterans' preference, view .

If you are relying on your education to meet qualification requirements:

Education must be accredited by an accrediting institution recognized by the U.S. Department of Education in order for it to be credited towards qualifications. Therefore, provide only the attendance and/or degrees from .

Failure to provide all of the required information as stated in this vacancy announcement may result in an ineligible rating or may affect the overall rating.