COMPETENT AUTHORITY ANALYST (TAIT) (TAX TREATY ANALYST)

5 days left

Employer
USAJobs
Location
Washington, D.C
Posted
Sep 16, 2020
Closes
Sep 24, 2020
Hours
Full Time
Duties

Summary

The U.S. Department of the Treasury has a distinguished history dating back to the founding of our nation. As the steward of U.S. economic and financial systems, Treasury is a major and influential leader in today's global economy. We have over 100,000 employees across the country and around the world. Come Join the Department of the Treasury and Invest in Tomorrow.

See "Other Information" for Locations.

Learn more about this agency

Responsibilities

WHAT IS THE LARGE BUSINESS AND INTERNATIONAL (LB&I) DIVISION OF THE INTERNAL REVENUE SERVICE? The Large Business and International (LB&I) business unit provides service and enforcement activities to support tax compliance of businesses and related entities with assets of $10 million or more, as well as small U.S. businesses engaged in international, U.S. citizens abroad, and foreign persons and businesses with a U.S. tax requirement.

WHAT DOES A COMPETENT AUTHORITY (TAX TREATY) ANALYST DO? The position seeks a tax professional for the Treaty Assistance and Interpretation Team (TAIT) within the office of the Treaty and Transfer Pricing Operations, under the direction of the Director, Treaty Administration. Incumbent serves an expert in tax treaty interpretation and application with respect to United States tax treaties as well as tax information exchange agreements. The major responsibilities include providing authoritative advice and assistance on tax treaty matters

As a Competent Authority Analyst (Tax Treaty) you will:
  • Receive and review taxpayer requests for assistance in obtaining relief from double taxation, or taxation otherwise inconsistent with the applicable treaty, including requests for relief under treaty provisions concerning residency, limitation on benefits, artists, athletes and entertainers, withholding, and all other treaty issues.
  • Perform a balanced and critical analysis of taxpayer and treaty-partner proposals and perform due diligence to ensure that the facts and circumstances of the taxpayer's case are sufficiently understood and known to arrive at a legally-supportable and wellreasoned determination.
  • Evaluate, analyze, and develop the positions of the United States with respect to complex tax treaty interpretation and assistance issues and other international tax issues, with minimal direct supervision. Participate in the development of U.S. Competent Authority positions and presentations and, as needed, independently represents the U.S. Competent Authority at OECD and other non-governmental organizations concerned with international tax issues.
  • Conduct independent research and analysis of tax, accounting, treaty, and economic issues and coordinate with IRS subject-matter experts, when necessary.
  • Prepare positions and other memoranda for the U.S. Competent Authority, recommending a course of action based on analysis of the facts of the case, applicable tax law and treaty provisions, and the position of the foreign country.
  • Negotiate with foreign tax officials on the disposition of individual cases in such a way that U.S. interests are pursued with due consideration of U.S. federal income tax law and the obligation of the United States to pursue relief from double taxation under its tax treaties. Draft detailed memoranda, position papers, and generally applicable and taxpayer specific agreements entered into with foreign governments known as "Mutual Agreements" and is responsible for preparing documents implementing the Mutual Agreement with the foreign country.
  • Perform program analyst and staff assignments regarding non-case-related matters. Reviews Counsel-prepared material (e.g., regulations or revenue procedures) for accuracy and consistency in respect of tax treaty administration matters. Participate in and support Treasury-led teams negotiating tax treaties, representing the unique tax administration interests of the IRS and the U.S. Competent Authority. Participate in and contribute to the International Practice Networks (IPNs), particularly with respect to the core group that is developing and administering the Tax Treaty IPN.


WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? If you want to find out more about IRS careers, visit us on the web at www.jobs.irs.gov

Travel Required

25% or less - Travel 1 to 5 nights per month

Supervisory status
No

Promotion Potential
14

Requirements

Conditions of Employment

  • Refer to Other Information.
  • Click "Print Preview" to review the entire announcement before applying.
  • Must be a U.S. Citizen or National


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Qualifications

You must meet the following requirements by the closing date of this announcement:

GS-14 LEVEL: 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 in methods and techniques pertaining to the interpretation and application of tax treaties to analyze and provide assistance to taxpayers requesting relief from double taxation or from taxation that is not in accordance with tax treaties, and to advise internal and external stakeholders on treaty-related issues; experience analyzing and interpreting U.S. tax treaties, the U.S. Model Income Tax Convention and the Organization for Economic Cooperation and Development (OECD) Model Double Taxation Convention; experience in applying Revenue Procedure 2015-40 (Requesting Competent Authority Assistance Under Tax Treaties); and experience in applying the Internal Revenue Code and its regulations to international issues for purposes of tax planning or examinations of multinational entities or high-wealth individuals, particularly with respect to U.S. foreign tax credits, interest allocation rules, and subpart F transactions and arrangements.

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

Education

Additional information

2 Positions located in LB&I, TTPO Treaty Administration TAIT CAA to be filled in Washington, DC

The anticipated start date is to be determined.

CONDITIONS OF EMPLOYMENT:
  • We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
  • Relocation expenses - NO
  • This is a non-bargaining unit position.
  • We offer opportunities for telework.
  • We offer opportunities for flexible work schedules.
  • A 1-year probationary period is required.
  • Must successfully complete a background investigation including an FBI criminal history record check (fingerprint check).
  • 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 and review of prior performance/conduct.
  • Tour of Duty: Monday - Friday 8:00 a.m. - 4:30 p.m.
  • Must meet IRS telework eligibility requirement.


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, 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 may result in a "not qualified" determination.

Rating: Your application will be evaluated in the following areas: Decision Making, Influencing Negotiating, Workload Management, Teamwork, Tax Law, Tax Treaties, Principles of Accounting and Written Communication. Category rating will be used to rank and select eligible candidates. If qualified, you will be assigned to one of three quality level categories, (i.e., A = Superior, B = Highly Qualified, C= Qualified) depending on your responses to the online questions, regarding your experience, education, and training related to this position. Your rating may be lowered if your responses to the online questions are not supported by the education and/or experience described in your application. Veterans' preference is applied after applicants are assessed. Preference-eligibles will be listed at the top of their assigned category and considered before non-preference-eligibles in that category. Qualified preference-eligibles with a compensable service-connected disability of 10% or more will be listed at the top of the highest category.

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 (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring polices). We will not reimburse costs related to the interview such as travel to and from the interview site. If you are a displaced or surplus Federal employee (eligible for the Career Transition Assistance Plan Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP), you must receive a rating of 80 or better to be rated as "well qualified" to receive special selection priority.

If you are a displaced or surplus Federal employee eligible for Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP) , you must receive a score of category B or better to be rated as "well qualified" to receive special selection priority.

To preview questions please click here .

Background checks and security clearance

Security clearance
Not Required

Drug test required
No

Required Documents

A complete application includes 1. A resume, 2. Vacancy question responses, and 3. Submission of any required documents. 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 may not receive the special consideration for which you may be eligible).

All applicants are required to submit a resume either by creating one in USAJOBS or uploading one of their own choosing. ( Cover letters are optional). To receive full credit for relevant experience, please list the month/year and number of hours worked 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

VETERANS' PREFERENCE DOCUMENTATION If you are claiming veterans' preference, you must submit a copy of your DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing dates of service and type of discharge. Ten-point preference eligibles must also submit an Application for 10-point Veteran Preference, SF-15 , along with the required documentation listed on the back of the SF-15 form. For more information on veterans' preference view FedsHireVets .

Career Transition Assistance Plan (CTAP) or Interagency Career Transition Assistance Plan (ICTAP) DOCUMENTATION If you are a displaced or surplus Federal employee, click CTAP/ICTAP for eligibility and a detailed list of required documents. IRS CTAP eligibles can apply for jobs both within and outside the commuting area.

EDUCATION DOCUMENTATION: 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 . If you are qualifying based on foreign education, you must submit proof of creditability of education as evaluated by a credentialing agency. Refer to the OPM instructions.

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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