Closing Date: 15th July, 2024
Description:
Summary:Office of Chief Counsel, A Government Entity, 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 A Government Entity. 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.
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.
Requirements:
Conditions of Employment:
- Refer to "Additional Information"
- Click "Print Preview" to review the entire announcement before applying.
- 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:
GS-15 Experience Requirements:
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 Department of Education Accreditation page. (https://ope.ed.gov/dapip/#/home)
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: Recognition of Foreign Qualifications | International Affairs Office (ed.gov) (https://sites.ed.gov/international/recognition-of-foreign-qualifications/)
- 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.
- 1 year of general professional legal experience from any area of expertise; plus
- 3 year(s) of professional legal tax experience
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 Department of Education Accreditation page. (https://ope.ed.gov/dapip/#/home)
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: Recognition of Foreign Qualifications | International Affairs Office (ed.gov) (https://sites.ed.gov/international/recognition-of-foreign-qualifications/)
