Deputy Associate Chief Counsel (Passthroughs & Special Industries)

Washington, D.C
Dec 02, 2021
Dec 04, 2021
Executive, Chief
Full Time

As a key member of the executive staff of the Chief Counsel, the Deputy to the Associate Chief Counsel (Passthroughs and Special Industries) assists the Associate Chief Counsel (Passthroughs and Special Industries) who is responsible for coordinating and directing all activities of the Passthroughs and Special Industries (PSI) organizational component of the Office of Chief Counsel, Internal Revenue Service (IRS). Comprising a staff of more than 80 attorneys and support employees in Washington, D.C., the organization provides legal advisory services that support uniform interpretation, application, enforcement, and litigation of tax laws involving a wide range of business and investment entities, including partnerships, S Corporations, trusts, and estates. The organization also handles the classification of domestic and foreign entities and issues involving passive activity loss limitations, at risk limitations, tax shelter disclosures, excise taxes, estate and gift and generation skipping taxes, taxation of oil and gas and other natural resources , domestic production activity deduction issues and business and energy-related tax credits, including the research and development credit, renewable energy credits, the low-income housing credit and rehabilitation credits. In addition, the incumbent 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 published guidance needs).

As a Deputy Associate Chief Counsel (Passthroughs & Special Industries), you will:
  • Act and participate with the Associate in serving as the principal legal advisor to the Internal Revenue Service and the Office of Chief Counsel on matters relating to passthroughs and special industries, publishes public and other technical guidance on such issues, and shares responsibility with the Associate and Division Counsel for the direction and oversight of the Counsel-wide litigation program involving passthroughs and special industries. Assists the Associate in representing the IRS and Treasury on sensitive and controversial issues related to these areas. Have delegated authority to act as a full assistant, including authority to sign on behalf of the Associate Chief Counsel (PSI).
  • Assist the Associate and the Division Counsel, consistent with the Chief Counsel Directives Manual, in formulating and directing programs and policies with respect to litigation of PSI issues in the U.S. Tax Court consistent with the Chief Counsel Directives. Assure IRS-wide consistency of approach in PSI tax litigation; prepare and approve Chief Counsel Actions on Decision; consult with the Division Counsel as to the defense or settlement of PSI cases pending in U.S. Tax Court and, together with the Division Counsel, review and coordinate pleadings, briefs, settlement documents, notices of appeal, and other materials prepared in connection with U.S. Tax Court litigation involving passthroughs and special industries. Except with respect to certiorari matters, the Deputy and the Associate, in consultation with the Division Counsel, approve 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 settlements in such cases or suits pending on appeal.
  • In consultation with the Division Counsel and the Associate, direct preparation of recommendations concerning defense, settlement, or concession, and authorizes or sanctions counterclaims, third-party complaints, or the commencement of collection suits with respect to refund suits pending in PSI cases in the U.S. District Courts or the Court of Federal Claims.
  • Coordinate appellate and certiorari litigation with the Chief Counsel and Commissioner of Internal Revenue, as appropriate.
  • Assist and act for the Associate Chief Counsel (PSI) in the overall 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; and preparing Chief Counsel Advice and other legal opinions for other Chief Counsel offices and IRS functions with respect to legal questions raised in litigation and IRS programs.


Conditions of Employment

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


To qualify for this position of Deputy Associate Chief Counsel (PSI) you must meet the following 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
  • 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;
  • Desired Education/Experience: An LL.M. in Taxation is desired but not required. 7 years of professional legal tax experience is desired

As a basic requirement for entry into the SES, applicants must provide evidence of progressively responsible leadership experience that is indicative of senior executive level managerial capability and directly related to the skills and abilities outlined under Technical Qualifications and Executive Core Qualifications. Typically, experience of this nature will have been gained at or above the GS-15 grade level or its equivalent in Federal service. Applicants must possess the following technical and executive core qualifications:

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. Applicants must provide a narrative statement (not to exceed a total of 10 pages) that clearly documents and demonstrates possession of the competencies in the Executive Core Qualifications (ECQs) as established by the U.S. Office of Personnel Management. The following five ECQs provide the focus for certification of executive core qualifications for initial career appointment to the Senior Executive Service.
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. Additional information on ECQs is available at: . Applicants are encouraged to follow the Challenge, Context, Action and Results model outlined in the guide. It is recommended that you draft your ECQs in a Word document and then upload into the system.
B) Mandatory Technical Competencies (MTQs):
In addition to the Executive Core Qualifications, all candidates must show evidence of the following mandatory technical competencies in order to meet basic qualifications for this position. The narrative statements should demonstrate your specialized knowledge and technical competence. Please give concrete examples of your experience and demonstrate the complexity of the knowledge and skills you possess. You should address each MTQ separately, with the total narrative not exceeding ten pages.

  • Position requires comprehensive, professional knowledge of and experience in applying tax laws affecting P&SI activities (i.e., partnerships, S Corporations, trusts and estates, classification of domestic and foreign entities, and issues involving passive activity and at risk loss limitations, excise taxes, estate and gift taxes, taxation of oil and gas and other natural resources, domestic production activity deduction issues and business and energy-related tax credits).
  • Must have demonstrated the ability to manage a legal services program, including the ability to review and assess the organizational effectiveness of program services and policies, and to design and implement procedures to improve/optimize organizational performance.
  • Must have demonstrated the ability to make effective, decisive timely and well-considered decisions, and to resolve issues/problems of substantial impact, sensitivity, and complexity.
  • Must have demonstrated the ability to supervise others to promote maximum utilization and development of staff and to support equal employment opportunity initiative and goals.
  • 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.

  • (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.

    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.


    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: .

    Additional information

    • Relocation expenses may be authorized if eligible.
    • This is aNon-Bargainingunit position.
    • We offer opportunities for telework.
    • We offer opportunities for flexible work schedules.
    Conditions of Employment Continued:
    • Subject to a 1-year trial period (unless already completed).
    • Subject to a 1-year supervisory probationary period (unless already completed).
    • 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, 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.
    • Public Trust (85PS) Background Investigation required
    • Obtain and use a Government-issued charge card for business-related travel.
    • File a Confidential Financial Disclosure Report OGE-278e within 30 days of appointment and annually from then on.
    • 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.
    • As required by Executive Order 14043, Federal employees are required to be fully vaccinated against COVID-19 regardless of the employee's duty location or work arrangement (e.g., telework, remote work, etc.), subject to such exceptions as required by law. If selected, you will be required to be vaccinated against COVID-19 and submit documentation of proof of vaccination before appointment. The human resources office will provide information on how to request a legally required exception from this requirement, if applicable. You will be required to provide a copy of written documentation/proof of vaccination such as a CDC COVID-19 Vaccination Record Card prior to receiving a final job offer. If you did not receive a CDC COVID-19 Vaccination Record Card or no longer have it in your possession, contact the provider from which you received your vaccine or your state health department immunization information system. If you fail to provide satisfactory proof of vaccination or to establish entitlement to an exception, you will not be eligible for employment with the agency.