The Office of Associate Chief Counsel (Procedure and Administration) provides legal advice and litigation support services on tax matters involving Federal Tax Procedure and the procedural aspects of filing returns and paying taxes; information reporting; assessment and collection of taxes (including interest and penalties); abating, crediting or refunding over-assessments or overpayments of tax; whistleblower matters; disclosure, Privacy and the Freedom of Information Act; bankruptcy practice and procedure; summonses and the gathering of information; legal ethics; the Administrative Procedure Act; Foreign Bank Account Reporting; user fees; and judicial practice and procedures.
As a General Attorney (Tax), you will:
- Draft published guidance, including regulations, notices, revenue rulings, and revenue procedures.
- Provide written legal advice to headquarters and field components of the IRS, other Associate offices in the Office of Chief Counsel and the field component of the Office of Chief Counsel.
- Make recommendations regarding litigation to the Department of Justice and review briefs and other litigation-related documents to be filed in the Tax Court, district courts, and the Court of Claims.
- Provide advice to the IRS regarding Freedom of Information Act requests and advise the Department of Justice on litigation under the Freedom of Information Act.
- Develop expertise in one or more specific areas of federal tax practice and procedure.
This is not an all-inclusive list. If selected at a lower grade level, you will have the opportunity to learn to perform the duties of the position, and will receive training to help you grow in the position.
This is an open-continuous/standing register announcement that is open 08/04/2023 to 12/29/2023. Applicants will be referred to the selecting officials and referral lists issued as vacancies occur.
Cutoff for receipt of applications will be midnight EST on the date a vacancy has been determined. Applications received after that date, may be considered on future referral lists. Notifications will be sent to applicants when application has been referred or not referred. The announcement may close prior to 12/29/2023, if management has succeeded in filling all vacancies and has no further use for a standing register. RequirementsConditions of Employment
- Refer to "Additional Information"
- Click "Print Preview" to review the entire announcement before applying.
- Must be a U.S. Citizen or National
In order to qualify, you must meet the education and/or experience requirements described below. 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) you must meet the qualification requirements listed below at the time of referral or by the closing of this announcement, whichever is first:Basic Requirements for General Attorney (Tax)
GS-12 Experience 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;
GS-13 Experience Requirements:
- 1 year of general professional legal experience from any area of expertise; or
- An LL.M. degree
GS-14 Experience Requirements:
- 1 year of general professional legal experience from any area of expertise; plus
- 1 year of professional legal tax experience
- 1 year of general professional legal experience from any area of expertise; plus
- 2 years of professional legal tax experience
Professional Legal Tax Experience is defined as: Experience with Federal Tax Practice and Procedure issues which include extensive research, analysis and evaluation of complex and difficult legal questions; and/or experience preparing responses to Freedom of Information Act requests and discovery requests relating to Federal tax cases in litigation. 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 for the grade you are applying to. 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, Public Law / Administrative Law / Regulation, or Bankruptcy Law / Insolvency Law) 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 .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: http://www.ed.gov/about/offices/list/ous/international/usnei/us/edlite-visitus-forrecog.html . Additional information
Conditions of Employment Continued:
- We may select from this announcement or any other source to fill one or more vacancies.
- Relocation expenses are not authorized.
- This is a bargaining unit position.
- We offer opportunities for telework.
- We offer opportunities for flexible work schedules.
- Subject to a 1-year trial period (unless already completed).
- Subject to a Tenure Commitment of up to 3 years
- 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.
- Obtain and use a Government-issued charge card for business-related travel.
- 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:
- Noncriminal Justice Applicant's Privacy Rights , for those who undergo an FBI fingerprint-based criminal history record check for personnel vetting, which includes Rap Back,
- FD-258 Privacy Act Statement - FBI (this is the same statement used when your fingerprints are submitted as part of your background investigation), and
- SEAD-3-Reporting-U.pdf (dni.gov) , (applicable to those who hold a sensitive position or have eligibility for access to classified information)"