General Attorney (Tax) (PSI) (GS-0905-14)
Occasional travel - Limited travel may be required.
Relocation expenses reimbursed No
Your application includes your resume, responses to the online questions, and required supporting documents. Please be sure that your resume includes detailed information to support your qualifications for this position, as failure to provide sufficient evidence in your resume may result in a “not qualified” determination.You must meet the following requirements by the closing date of this announcement:
Possess a J.D. and one year of general legal experience, plus two years of legal tax experience (one year of legal tax experience must be comparable to the GS-13 level)
Possess an LL.M. and two years of legal tax experience (one year of legal tax experience must be comparable to the GS-13 level).
Specialized Experience: In addition, at least 52 weeks of the legal tax experience must include substantive tax experience in any of the following five areas of Federal tax law:
- Taxation matters involving passthrough taxation, including the taxation of partnerships (including limited liability companies), S corporations, trusts, and their owners and beneficiaries, the classification of entities, passive activity losses, at-risk rules, and tax shelters.
- The taxation of estates, gifts, and generation-skipping transfers.
- Certain general business credits under § 38 (including the low-income housing credit under § 42, the new markets tax credit under § 45D, the rehabilitation credit under § 47), subchapter T cooperatives, personal holding companies, § 118 contributions to the capital of a corporation, and § 199 deduction for domestic production activities.
- Taxation matters concerning all phases of energy production, including: (1) issues arising from the extraction or harvesting of natural resources such as oil and gas, hard minerals, and timber; (2) the availability of credits for placing in service certain types of property used to produce energy or for producing energy from certain qualified sources; and (3) other issues ancillary to energy production such as normalization.
- Excise taxes under Chapter 31 (retail excise taxes on fuel, heavy truck and trailers, etc.), Chapter 32 (manufacturers’ excise taxes on tires, motor and aviation fuels, coal, sporting goods, medical devices, etc.), Chapter 33 (facilities and services excise taxes on communications, air transportation, etc.), Chapter 35 (wagering excise taxes), Chapter 36 (certain other excise taxes on water transportation, highway vehicle use, etc.), Chapter 38 (environmental excise taxes), and/or Chapter 49 (excise tax on cosmetic services) of the Internal Revenue Code.
- The J.D. and/or LL.M. must be from an ABA-accredited law school.
- Candidates must be admitted to practice law before the highest court of a state or territory of the United States; the District of Columbia; or the Commonwealth of Puerto Rico.
- One year of professional legal experience refers to full-time work after admittance to the bar. Part-time work is considered on a prorated basis.
- The professional legal experience may have been gained in either the public or private sector.
- To ensure full credit for your work experience, please indicate on your resume the dates of employment by month/year, as well as the number of hours worked per week.
You must have graduated with a J.D. and/or an LL.M. from an ABA-accredited law school.
CONDITIONS OF EMPLOYMENT:
- A one-year trial period is required.
- 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, please 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 two years of returns.
You will be evaluated for this job based on how well you meet the qualifications above.
Rating: Your application will be evaluated using the experience/education defined under the qualifications section.
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.
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