Duties

As a key member of the executive staff of the Chief Counsel, the Associate Chief Counsel (Income Tax and Accounting) is responsible for coordinating and directing all activities of the Income Tax and Accounting (ITA) Division of the Office of Chief Counsel, Internal Revenue Service (IRS). Comprising a staff of approximately 125 professional and support employees in Washington, D.C., the organization provides legal advisory services regarding fundamental rules of the federal income tax system, including a wide variety of basic income tax and tax accounting issues. The division is responsible for 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 ITA Associate Chief Counsel 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).

MAJOR DUTIES AND RESPONSIBILITIES:

• Serves as the principal legal advisor to the Internal Revenue Service and the Office of Chief Counsel on matters relating to income tax and accounting; publishes public and other technical guidance on such issues; and shares responsibility with Division Counsel for the direction and oversight of the Counsel-wide litigation program involving income tax and accounting. Represents the IRS and the Treasury Department on sensitive and controversial issues related to these areas.
• Formulates and directs programs and policies with respect to litigation of ITA issues in the U.S. Tax Court, and together with the Division Counsel (DC), makes determinations as to which of such cases should be tried, settled, and conceded. Assures IRS-wide consistency of approach in ITA tax litigation 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 ITA subject matter. Except with respect to certiorari matters, the incumbent, in consultation with the DC, 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. Coordinates appellate litigation with the General Counsel and Commissioner of Internal Revenue, as appropriate.
• 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; approving taxpayer requests to change their method of accounting; and preparing legal opinions for other Chief Counsel offices and IRS functions with respect to legal questions raised in litigation and IRS programs.
• Works with Treasury officials to coordinate recommendations for legislation that particularly affects IT&A subject matter; 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. Also directs the preparation and review of proposed regulations and Treasury Decisions, the assessment of public comments and conduct of public hearings on proposed regulations, and manages the movement of regulations through the review process within the IRS and the Treasury Department.
• Leads and manages coordination and collaboration with internal and external stakeholders to ascertain and address concerns related to ITA subject matter, and helps maintain a continuing dialogue with the public and practitioners. Also manages responses to Congressional and other written inquiries regarding topics within ITA's jurisdiction.

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, or 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 - 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.

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 subject matter (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 at least 7 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.