Deputy Associate Chief Counsel (Income Tax and Accounting)

Employer
USAJobs
Location
Washington, D.C
Posted
Sep 12, 2019
Closes
Sep 20, 2019
Function
Executive, Chief
Hours
Full Time
Duties

Summary

The Office of Chief Counsel, IRS, the largest tax law firm in the country, is looking for enthusiastic individuals to join our team and gain valuable experience in a legal environment. The Office of Chief Counsel's mission is to serve America's 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 Internal Revenue Service. It's a great place to work!

Learn more about this agency

Responsibilities

The Office of the Associate Chief Counsel (Income Tax and Accounting), comprising a staff of approximately 110 professional and support employees in Washington, D.C., provides legal advisory services that support uniform interpretation, application, enforcement, and litigation of federal tax laws applicable to tax accounting and a wide variety of issues relating to corporate and individual income taxation. In this regard, the organization handles gross income issues, including income from discharge of indebtedness; personal deductions, including alimony payments and charitable contributions; business expenses, including home office expenses; like-kind exchanges; capital gains and losses; net operating losses; proper year for inclusion of income, including issues relating to installment sales and long-term contracts; proper year for deductions, including economic performance concepts; capitalization and inventory issues; accounting methods and periods; and the alternative minimum tax. In addition, the Office works closely with Treasury officials and IRS Division Commissioners and other Associate and Division Counsel on program matters (e.g., identifying and prioritizing emerging issues and developing published guidance needs).

DUTIES
  • The incumbent assists and participates with the Associate in planning, directing, and coordinating the policies, programs, and goals of the Office pertaining to the laws administered by the Internal Revenue Service (IRS). In this regard, assists or acts for the Associate in the overall executive direction and coordination of the organization's activities related to the coordination of litigation and compliance activities that involve the interpretation and application of tax laws involving income tax and accounting (e.g., determines which cases will be tried, settled, or conceded; assures consistency of approach in IT&A litigation; prepares and approves Chief Counsel decisions; reviews and coordinates pleadings, briefs, settlement documents, notices of appeal, and other materials prepared in connection with Tax Court litigation of IT&A cases and issues; and, except with respect to certiorari matters, recommends Justice Department action with regard to appeals, offers in compromise, settlements, or confessions of error in such suits or suits pending on appeal).
  • The incumbent of this position may also assist and act for the Associate Chief Counsel (IT&A) in the overall executive direction and coordination of the organization's activities related to drafting revenue rulings, revenue procedures, 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 Chief Counsel and IRS functions with respect to legal questions within the jurisdiction of the Associate Chief Counsel (IT&A). The incumbent has delegated authority to act as a full assistant, including authority to sign finally on matters falling within assigned program responsibilities.
  • The incumbent also assists and participates with the Associate in working with Treasury officials to coordinate recommendations for legislation that particularly affects IT&A activities; directing 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; and overseeing IRS participation with legislative staffs in the drafting of such legislation and committee reports. In addition, the incumbent also assists the Associate in directing the preparing and reviewing of proposed regulations and Treasury Decisions, assessing public comments and conducting public hearings on proposed regulations, and managing the movement of regulations through the review process within the IRS and the Department of the Treasury.


Travel Required

Occasional travel - Travel may be required.

Supervisory status
Yes

Promotion Potential
ES

Requirements

Conditions of Employment

  • Please refer to "Conditions of Employment."
  • Click "Print Preview" to review the entire announcement before applying.
  • Public Trust (85PS) Background Investigation required.


CONDITIONS OF EMPLOYMENT:
  • Subject to a one-year probationary period (unless already completed).
  • Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.
  • 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.
  • 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.
  • 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.
  • Because of its tax-related mission, the Office of Chief Counsel requires fingerprinting, tax verification, and background security investigation as part of the pre-employment process.


Qualifications

As a basic requirement, candidates must clearly describe progressively responsible leadership experiences that demonstrate the executive level managerial capabilities comprising the Executive Core Qualifications (ECQs) of the Senior Executive Service. Typically, experience of this nature will have been gained at or above the GS-15 grade level or its equivalent in Federal service or with state or local government, the private sector, or non-governmental organizations.

The following five ECQs provide the focus for the Office of Personnel Management certification of executive qualifications for initial career appointment to the Senior Executive Service. The listing of elements for each activity area is illustrative, not exhaustive.

A) Executive Core Qualifications (ECQs):

Unless you are currently serving under a Career Senior Executive Service (SES) appointment, are eligible for reinstatement into the SES, you must address the ECQs. The following five ECQs provide the focus for certification of executive qualifications for initial career appointment to the Senior Executive Service and also provide a basis for assessing relative quality of management experience for this position. The listing of elements for each activity area is illustrative, not exhaustive, and it is not expected that an individual will be a subject-matter expert in all of these activities. Please provide a brief explanation providing two examples of your experience with each ECQ.
  • Leading Change--This core qualification involves the ability to bring about strategic change, both within and outside the organization, to meet organizational goals. Inherent to this ECQ is the ability to establish an organizational vision and to implement it in a continuously changing environment.
  • Leading People--This core qualification involves the ability to lead people toward meeting the organization's vision, mission, and goals. Inherent to this ECQ is the ability to provide an inclusive workplace that fosters the development of others, facilitates cooperation and teamwork, and supports constructive resolution of conflicts.
  • Results Driven--This core qualification involves the ability to meet organizational goals and customer expectations. Inherent to this ECQ is the ability to make decisions that produce high-quality results by applying technical knowledge, analyzing problems, and calculating risks.
  • Business Acumen--This core qualification requires the ability to manage human, financial, and information resources strategically.
  • Building Coalitions--This core qualification requires the 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.

  • B) Professional/Technical Competencies (PTCs):

    In addition to the general managerial competencies set out in the Executive Core Qualifications and mandatory for all Senior Executive Service positions, candidates must show evidence of the following more specific competencies in order to meet basic qualifications for this position:

    Mandatory:
  • Position requires comprehensive, professional knowledge of and experience in applying tax laws affecting ITA activities (e.g., issues involving gross income, personal deductions, business expenses, like-kind exchanges, tax accounting methods, and tax procedure).
  • 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.
  • Graduation from an ABA accredited law school and current possession of a bar membership which permits the practice of law in the United States are required.

  • 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.

    Education

    Applicants must possess a J.D. and have one year of general legal experience plus three years of professional legal tax experience. An LL.M. in Taxation is desired but not required.

    The experience may have been gained in the public or private sector, or through Volunteer Service . 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.

    Additional information

    • We may select from this announcement or any other source to fill one or more vacancies.
    • This is a non-bargaining unit position.
    • We offer opportunities for telework.
    • We offer opportunities for flexible work schedules.
    • Relocation expenses will be paid for Federal employees only.
    • Required to file a public financial disclosure report (OGE Form 278e) upon entry on duty, and annually thereafter.
    • Initial SES appointment will be required to serve a one-year probationary period.
    • After entrance on duty, failure to successfully meet the background investigation and favorable adjudication requirements may be grounds for termination.


    How You Will Be Evaluated

    You will be evaluated for this job based on how well you meet the qualifications above.

    Your application includes your resume and 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; failure to provide sufficient evidence in your resume will result in a "not qualified" determination.

    Applicants will be considered based on their overall background as it relates to the position to be filled. All application materials and interviews, if conducted, will be used in the final evaluation and selection process.

    Candidates found basically qualified will be further evaluated by an Executive Resources Board based on the extent and quality of their experience as it relates to the Professional/Technical Competencies and the Executive Core Qualifications needed for this position. Appropriate consideration will be given for job-related training, education, awards, publications, and supervisory appraisals of job performance. Interviews of applicants may be held at the option of the Board. Selected applicant will be subject to certification of their executive qualifications by the U.S. Office of Personnel Management (unless previously certified). (Note: Current and former SES members, and other candidates who have already been OPM/QRB-certified, are not required to address the executive core qualifications. They must, however, provide documentation of certification in the form of an SF-50 showing career SES status, or an OPM issued SES qualification certificate.)

    Referral: If you are among the top qualified candidates, your application may be referred to a selecting official for consideration. 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.

    To preview questions please click here .

    Background checks and security clearance

    Security clearance
    Other

    Drug test required
    No

    Required Documents

    A complete application includes (1) a resume, (2) vacancy question responses, (3) a supplemental narrative statement that addresses your possession of the Executive Core Qualifications (ECQs) and the Professional/Technical Competencies (PTCs), and (4) submission of any required documents noted in the vacancy announcement. Please note that if you do not provide all required information as specified in this announcement, you will not be considered for this position (or will not receive the special consideration for which you may be eligible).
  • Cover letter (memorandum of interest) summarizing your interest in the position.
  • All applicants are required to submit a resume either by creating one in USAJOBS or uploading one of their own choosing. To receive full credit for relevant experience, please list the month/year and number of hours for experience listed on your resume. We suggest that you preview the online questions, as you may need to customize your resume to ensure that it supports your responses to these questions. Please view resume tips .
  • A supplemental narrative statement that addresses your possession of the Executive Core Qualifications (ECQs) and the Professional/Technical Competencies (PTCs).
  • If you are not an OPM-Certified SES member or candidate, you must address the Executive Core Qualifications (ECQs).

  • CHIEF COUNSEL EMPLOYEES:
    A Supervisory Report (ERB Form 1-88, 4/11) regarding your suitability for the position as completed by your current or most recent supervisor. You are responsible for notifying your supervisor that this report must be received no later than five workdays after the closing date of this announcement.

    CURRENT AND FORMER FEDERAL EMPLOYEES - Documentation Relating to Your Federal Employment:
    • Submit a copy of your SF-50, Notification of Personnel Action, which shows your current (or most recent) grade and competitive service status. (The "position occupied" block on the SF-50 should show a "1" and your "tenure" block should show a "1" or "2".)
    • Indicate on your application the highest permanent grade you have held; if this grade is different from your current grade; submit a copy of an additional SF-50 showing this grade.
    • Submit a copy of your most recent, signed, completed annual performance appraisal which includes the final rating. If the performance appraisal is not dated within the last 12 months or if you have not received a performance appraisal, please explain why in your application.


    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 schools accredited by accrediting institutions recognized by the U.S. Department of Education .

    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.

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