Legal Administrative Specialist (Estate and Gift Tax)(Legal Specialist)-DH-12 Month Roster
Duties
WHAT IS THE SMALL BUSINESS/SELF EMPLOYED (SB/SE) DIVISION?
A description of the business units can be found at:
Vacancies will be filled in the following specialty areas:
SB/SE DEPUTY COMMISSIONER EXAM
The following are the duties of this position at the full working level.
- Conducts independent examinations of the most complex estate and gift returns with a considerable number of complex and unusual issues requiring extensive tax law research, investigation, and analysis.
- Determines the issues and audit techniques needed to resolve issues. Determines the nature of included assets, analyzes transactions, investigates underlying facts, evaluates the fair market value of real estate, business interests, and other type of financial and investment assets for assigned returns. The incumbent must conduct extensive legal research. The incumbent analyzes the taxpayer's legal documents to identify the transferred interest. The incumbent relies on knowledge of state laws (i.e. property, contracts, business, inheritance, and probate) to determine the application of federal estate and gift tax laws. The incumbent may need to recharacterize transactions based upon an analysis of legal instruments and fact patterns.
- Determines the value of transferred property using investigative and valuation techniques: including reviewing appraisals and valuation data, analyzing complicated legal documents, transactions, and case law, and applying Federal, state, and foreign laws.
- Coordinates with SBSE Counsel employees and IRS Office of Chief Counsel to develop audit techniques, legal arguments, and litigation strategy for significant cases with novel issues.
- Assists SBSE Counsel in trial preparation for estate and gift tax cases of significant importance. Contributes to Program objectives by identifying emerging issues and requesting SBSE Counsel collaboration. Collaborates with assigned SBSE Counsel to develop examination requirements and analysis to resolve the estate and gift tax impact of the emerging issue.
This position has career progression. If you are selected at a grade level lower than the full working level, you may be non-competitively promoted as your career progresses. For example, you may be hired as a GS-05, but if the position has career progression to GS-11, then you may move from a GS-05 to a GS-11 in as little as three years.
Requirements
Conditions of Employment
- Telework Eligible Positions: Telework eligible positions do not guarantee telework. Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period to your assigned Post of Duty (POD)) and supervisor's approval to participate in the IRS Telework Program. Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.
- In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.
- Must be a U.S. Citizen or National and provide proof of U.S. Citizenship. (Birth certificate showing birth in the U.S; Unexpired U.S. Passport; Certificate of Citizenship or Naturalization; or Report of Birth Abroad of a U.S. Citizen (Form FS-240))
- Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).
****REQUIREMENTS CONTINUED UNDER ADDITIONAL INFORMATION SECTION****
Qualifications
Federal experience is not required. The experience may have been gained in the public sector, private sector or One year of experience refers to full-time work; part-timework 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.
You must meet the following requirements by the closing date of this announcement:
BASIC REQUIREMENT :
All GRADES -- SELECTIVE PLACEMENT FACTOR: To be eligible for this position, at any grade level, applicants must demonstrate the following: Knowledge of Legal Industry, including legal practices, federal codes and regulations, and application of complex legal principles to facts. This knowledge may be met through experience and/or education. To meet this requirement, the applicant must demonstrate the following experience: Substantive knowledge of state and federal laws, judicial decisions and precedents, legal codes, court procedures, legal practices, legal instruments and documents, government regulations, executive orders, and agency rules specific to tax administration and compliance. Exceptional skill in researching, interpreting, examining, analyzing and applying relevant state and federal laws, regulations, related statutes, and sub-regulatory guidance, sufficient to produce written reports, relevant forms, instructions, explanatory publications, legal memoranda, proposed legislation, and other materials, sufficient to address taxpayer rights and responsibilities, propose tax legislation or regulation, and issue opinions and/or decisions specific to tax administration or compliance.
In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below:
Specialized Experience GS-11: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service. Specialized experience for this position includes: Experience working in a legal environment whereby you provided technical advice on legal requirements, conducted legal research and analysis, drafted/authored written opinions, decisions, and/or proposals on matters involving federal tax laws, rules, regulations, and practices. Experience must be sufficient to demonstrate- Knowledge of Federal tax laws, various State and foreign laws, judicial decisions, and precedents; Organizing, analyzing, and managing voluminous case information; Skill in researching and evaluating complex legal questions involving state and federal laws; Ability to reach a determination and take appropriate action to impact compliance with federal laws.
OR
Three (3) full years of progressively higher level graduate education in Law from an Accredited College or University
OR
a Ph.D., or equivalent doctoral degree education in Law from an Accredited College or UniversityORan LL.M from a full course of study in a School of Law accredited by the American Bar Association
OR
A combination of education and experience as described above.
Specialized Experience GS-12: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes: Experience working in a legal environment whereby you provided technical advice and guidance on Federal tax law requirements. Experience conducting legal research and analysis on complex Federal and State tax laws. Experience authoring legal opinions, decisions, determinations, or proposals on matters involving federal tax laws, rules, and/or regulations. Experience working with Federal, Gift, and Generation-Skipping Transfer tax laws, including Internal Revenue Code, Tax Regulations, IRS Revenue rulings and procedures and precedent decisions. Experience analyzing and adjudicating tax matters, appeals, settlement offers, or similar work related to Federal tax operations.
Specialized Experience GS-13: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: Experience interpreting and applying tax laws to Federal estate and gift tax returns and interpreting and applying tax laws, judicial decisions, and precedents to fields of law such as wills and trusts, probate, contracts, real and personal property, corporations, commercial law and insurance. Experience researching, evaluating, and responding to complex legal questions to determine tax liability pertaining to Federal estate and gift tax returns. Experience interpreting and explaining complex points of law and valuation matters to legal and factual situations and to persuade highly competent representatives concerning determinations made on tax issues and liability. Experience working with financial, professional or business accounting practices to analyze fiduciary, estate or gift assets (such as intangible factors, large corporation).
Specialized Experience GS-14: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service. Specialized experience for this position includes: Experience working all aspects of Federal estate and gift taxation laws and important judicial decision and procedures. experience writing clear and concise reports and work papers that include significant tax issues, findings and analyses of legal and factual situations encountered. Experience in researching and evaluating complex legal questions to determine tax liability pertaining to Federal estate and gift tax returns; and skill in interpreting and explaining complex points of law and valuation matters to legal and factual situations and to negotiate with highly competent representatives concerning determinations made on tax issues and liability. Experience working with financial, professional or business accounting practices to analyze complex fiduciary, estate or gift assets, such as proposing adjustments for sizeable tax deficiencies (e.g., intangible factors, large corporation) resulting from investigation of the deceased estate.
For more information on qualifications please refer to .
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: Education completed in foreign colleges or universities may be used to meet the requirements. You must show proof the education credentials have been deemed to be at least equivalent to that gained in conventional U.S. education program. It is your responsibility to provide such evidence when applying. Click for Foreign Education Credentialing instructions.
Additional information
****REQUIREMENTS CONTINUED FROM ADDITIONAL INFORMATION SECTION****
- The employment of any candidate selected for this position, 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
- Subject to a 1-year probationary period (unless already completed).
- Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.
- We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
- This is a bargaining unit position.
- Tour of Duty: Day Shift, between 6:00am - 6:00pm
- Alternative work schedule, staggered work hours or telework may be available.
- In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.
- Relocation expenses - None
- A recruitment incentive may be offered
- File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.
- Obtain and use a Government-issued charge card for business-related travel.
- If this position is designated as hard to fill and you were referred by an IRS employee, the employee may be eligible to receive a bonus for referring you under The Employee Referral Bonus Program (ERBP), recruiting strategy.
Though many locations may be listed, you will be limited to a maximum of 6 location choices. Please consider each location carefully when applying. If you are selected for a position at one of your location selections, that location will become your official post of duty.
If the position(s) are no longer needed prior to the closing date, this announcement may be closed early.
This is an open continuous announcement which allows applicants to apply up to the closing date of the announcement, 01/16/2025 . This announcement will establish an inventory of applicants. Contingent upon funding and space requirements, one or more vacancies may be filled at the locations listed in this announcement as they come available.
A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. .
Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered.
Required Documents
The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.
- Online Application - Questionnaire
- Education - See Education Section above
- Registration/License (if applicable) - active, current registration/license
- High School Diploma (or equivalent) - If you are 16 or 17 years of age, you MUST submit documentation of graduation from high school (or equivalent); OR completion of a formal vocational training program; OR statement from school authorities agreeing with your decision to pursue employment rather than continuing your education.
Please note that if you do not provide all required information, as specified in this announcement, your application will be determined incomplete, and you will not be considered for this position (or may not receive the special consideration for which you may be eligible).
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.
How to Apply
This Direct Hire Public Notice is to gather applications that may or may not result in a referral or selection. Your application will remain active through the open period of this Public Notice. Applicants will be referred on a first in, first out basis. Those applicants who are applying earlier in the process will stand a much better chance of being referred for consideration in the selection process.
The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) on 01/16/2025 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on 01/16/2025.
To preview the Application Questionnaire, please click the following link:
- To begin the application process, click the "Apply Online" button.
- You will be re-directed to USA STAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN).
- To complete, you must click the "Submit Application" button prior to 11:59 PM (ET) on 01/16/2025.
To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account (). There you will find a record of your application, the application status, and an option to Update Application. This option will no longer be available once the announcement has closed.
To verify the status of your application both during and after the announcement open period, log into your USAJOBS account: . All of your applications will appear on the Welcome page. The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: .
Agency contact information
(ERC) Employee Resource Center
Address
SBSE EXAM - Examination Deputy Operations
1111 Constitution Ave NW
Washington, DC 20224
US
Next steps
Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures at . We provide reasonable accommodation to applicants with disabilities on a case-by-case basis; contact us if you require this for any part of the application and hiring process.
Once your application package and online questionnaire is received you will receive an acknowledgement email. You are responsible for checking status updates and notifications in USAJOBS. Hard copy notifications will not be sent to you. You may check the status of your application for this position at any time by logging onto the USAJOBS "My Account" tab and clicking on "Application Status." For a more detailed update of your application status, you may click on "more information." Please notify us if your contact information changes after the closing date of the announcement. If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position.
Fair & Transparent
The Federal hiring process is set up to be fair and transparent. Please read the following guidance.