Associate Chief Counsel (Corporate)

Washington, D.C
Mar 16, 2023
Mar 23, 2023
Executive, Chief
Full Time

The Associate Chief Counsel (Corporate) (ACC (CORP)) is a key member of the Chief Counsel executive staff. The ACC (CORP) serves as the principal legal advisor to the Internal Revenue Service (IRS) and the Office of Chief Counsel, on all matters relating to the tax consequences of transactions between corporations and between corporations and their shareholders, and matters that involve affiliated groups of corporations filing consolidated returns, creation of corporations, mergers and acquisitions, dividends, distributions in redemption of stock, liquidations, spin-offs, corporate debts and bankruptcies, and limitations on losses. The ACC (CORP) provides executive direction on all activities of the CORP organization, which consists of approximately 60 professional and support employees in the Washington, D.C. Headquarters. The incumbent works closely with Treasury officials and IRS Division Commissioners and other Associate and Division Counsel (DC) on program matters (e.g., identifying and prioritizing emerging issues) and with IRS Division Commissioners, other Associate and Division Counsel, and Department of Justice officials, on matters involving tax litigation.

As an Associate Chief Counsel, major duties include:
  • Shares responsibility with Division Counsel for the direction and oversight of the Counsel-wide administrative controversy and litigation programs involving corporate tax issues and represents the IRS and Treasury on sensitive and controversial issues related to these areas.
  • Formulates and directs programs and policies with respect to litigation of CORP issues in the U.S. Tax Court, and together with DC, makes determinations as to which of such cases should be tried, settled, and conceded.
  • Assures IRS-wide consistency of approach in corporate tax litigation; consults with the DC as to the defense or settlement of corporate tax cases pending in U.S. Tax Court (including the preparation and approval of Chief Counsel decisions) and, together with the DC, reviews and coordinates pleadings, briefs, settlement documents, notices of appeal, and other materials prepared in connection with U.S. Tax Court litigation involving corporate tax issues.
  • Except with respect to certiorari matters, approves recommendations of acquiescence and non-acquiescence in adverse decisions, and orders in such cases and suits and makes recommendations to the Department of Justice (DOJ) regarding appeals, offers in compromise, or settlement in such cases or suits pending on appeal.
  • Directs preparation of recommendations concerning defense, settlement, or concession, and authorizes or sanctions counterclaims, third-party complaints, or the commencement of collection suits with respect to refund suits pending in corporate tax cases in the U.S. District Courts or the Court of Federal Claims. Coordinates appellate litigation with the General Counsel and Commissioner of Internal Revenue, as appropriate.
  • In collaboration with Treasury officials, provides executive direction to staff engaged in drafting revenue rulings, revenue procedures, notices, announcements, and news releases to be published for the guidance of taxpayers and IRS personnel; issuing technical advice memoranda responding to questions raised by IRS examiners; issuing private letter rulings and general technical information letters in response to requests from taxpayers; and preparing legal opinions for other Chief Counsel offices and IRS functions with respect to legal questions raised in litigation and IRS programs.
  • In collaboration with Treasury officials, coordinates recommendations for legislation that particularly affects CORP activities; directs IRS participation in this aspect of the legislative process, including the furnishing of advice and guidance with respect to the development of new or revised legislative proposals.


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


To qualify for this position of Associate Chief Counsel (Corporate) you must meet the following requirements:
  • 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;
  • Desired Education/Experience: An LL.M. in Taxation is desired but not required. 7 years of professional legal tax experience is desired.

As a basic requirement for entry into the SES, applicants must provide evidence of progressively responsible leadership experience that is indicative of senior executive level managerial capability and directly related to the skills and abilities outlined under Technical Qualifications and Executive Core Qualifications. Typically, experience of this nature will have been gained at or above the GS-15 grade level or its equivalent in Federal service. Applicants must possess the following technical and executive core qualifications:

A) Executive Core Qualifications (ECQs):

Unless you are currently serving under a Career Senior Executive Service (SES) appointment, or eligible for reinstatement into the SES, you must address the ECQs. Applicants must provide a narrative statement (not to exceed a total of 10 pages) that clearly documents and demonstrates possession of the competencies in the Executive Core Qualifications (ECQs) as established by the U.S. Office of Personnel Management. The following five ECQs provide the focus for certification of executive core qualifications for initial career appointment to the Senior Executive Service.
Leading Change - Ability to bring about strategic change, both within and outside the organization, to meet organizational goals. Ability to establish an organizational vision and to implement it in a continuously changing environment. Leading People - Ability to lead people toward meeting the organization's vision, mission, and goals. Ability to provide an inclusive workplace that fosters the development of others, facilitates cooperation and teamwork, and supports constructive resolution of conflicts. Results Driven - Ability to meet organizational goals and customer expectations. Ability to make decisions that produce high-quality results by applying technical knowledge, analyzing problems, and calculating risks. Business Acumen - Ability to manage human, financial, and information resources strategically. Building Coalitions - Ability to build coalitions internally and with other Federal agencies, State and local governments, nonprofit and private sector organizations, foreign governments, or international organizations to achieve common goals. Additional information on ECQs is available at: . Applicants are strongly encouraged to follow the Challenge, Context, Action and Results model outlined in the guide. It is recommended that you draft your ECQs in a Word document and then upload into the system.
B) Mandatory Technical Competencies (MTQs):

In addition to the Executive Core Qualifications, all candidates must show evidence of the following mandatory technical competencies in order to meet basic qualifications for this position. The narrative statements should demonstrate your specialized knowledge and technical competence. Please give concrete examples of your experience and demonstrate the complexity of the knowledge and skills you possess. You should address each MTQ separately, with the total narrative not exceeding ten pages.


  • Position requires comprehensive, professional knowledge of and experience in applying tax laws affecting corporate activities (i.e., tax consequences of transactions between corporations and between corporations and their shareholders, and matters that involve affiliated groups of corporations filing consolidated returns, creation of corporations, mergers and acquisitions, dividends, distributions in redemption of stock, liquidations, spin-offs, corporate debts and bankruptcies, and limitations on losses).
  • Must have demonstrated experience in successfully managing all aspects of a large-scale law program that involves significant human and fiscal resources. Experience includes planning, directing, budgeting for, staffing, and evaluating such programs, as well as effectively managing equal employment opportunity initiatives.
  • Must have demonstrated the ability to review and evaluate programs for the purpose of assessing their effectiveness against overall organizational goals and objectives, and the ability to design and implement program improvements as necessary to enhance organizational performance.
  • Must have demonstrated the capacity for effective and decisive decision-making, as well as the ability to listen effectively to competing concerns and solve problems of substantial impact, sensitivity, and complexity.

  • Desirable
  • A thorough understanding of the operations and organization of the Internal Revenue Service and Office of Chief Counsel, and a solid understanding of the Department of the Treasury and its Office of General Counsel, are desirable.

  • (Note: Failure to address these factors will result in your application being disqualified.) Narrative responses to the Technical Qualifications and Desirable Qualifications should not be more than two pages for each. Please provide the Executive Core Qualifications, Technical Qualifications and Desirable Qualifications each on separate sheets of paper.

    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 resum


    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 .

    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

    • Relocation expenses will be paid for current Federal Government Employees.
    • This is aNon-Bargainingunit position.
    • We offer opportunities for telework.
    • We offer opportunities for flexible work schedules.
    • The salary range indicated in this announcement covers multiple locality areas. Your salary will be adjusted based on the post of duty for which you are selected.
    Conditions of Employment Continued:
    • Subject to a 1-year trial period (unless already completed).
    • Subject to a 1-year supervisory probationary period (unless already completed).
    • Must successfully complete a background investigation.
    • Complete a Declaration for Federal Employment 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 the Selective Service System 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 Form I-9 . Federal law requires verification of the identity and employment eligibility of all new hires in the U.S.
    • Public Trust (85PS) Background Investigation required
    • Obtain and use a Government-issued charge card for business-related travel.
    • File a Confidential Financial Disclosure Report OGE-278e 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.