General Attorney (Tax) Special Counsel

Washington, D.C
Jan 13, 2022
Jan 20, 2022
Full Time

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. Our 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 with an excellent benefits package and family-friendly atmosphere.The Special Counsel serves as staff official and advisor to the Associate Chief Counsel (Income Tax & Accounting). The Special Counsel assists the Associate in the formulation of policies and programs for the operation of the Office, and handles special assignments of a case or project nature. The Special Counsel represents the Associate in the regulations and revenue ruling process, and both the Associate and Deputy Associate Chief Counsel(s) on a variety of legal, technical, and tax litigation matters involving recognition and timing of income and deductions by individuals and corporations, sales and exchanges, capital gains and losses, accounting methods and periods, installment sales, long term contracts, inventories and alternative minimum tax.

As Special Counsel, you will:
  • As directed by the Associate Chief Counsel, independently consider and review very significant tax issues.
  • Act as legal and technical consultant to the Associate on the most difficult, important and complex issues arising in the administration of the Internal Revenue laws.
  • Perform exhaustive and detailed research on complicated legal problems and prepare recommendations as to the position to be taken by the Associate Chief Counsel's Office. Sign such recommendations for the Associate within his/her delegated scope of authority.
  • As directed, personally represent the Associate at top level Service and Treasury policy level conferences, as well as in meetings with Congressional staff or the staff of other Federal agencies or instrumentalities. Discuss and explains the position of the Chief Counsel's Office, the Internal Revenue Service, and the Treasury Department.
  • Review and advise on the impact of proposed legislation, and participate in the development and coordination of legislative proposals.
  • As assigned, act in an advisory capacity to the Commissioner of Internal Revenue, and other top Service and Treasury officials, advising them of possible courses of action on controversial, complex or unique problems.
  • As a representative of the Associate Chief Counsel on professional legal matters, develop positions and precedents guiding the conduct of the Internal Revenue Service and the Treasury Department.
  • As assigned, perform functions and aid in the successful management and operations of the Associate Chief Counsel's Office.


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


In order to qualify, you must meet the education and/or experience requirements described below. Your resume must clearly describe your relevant experience; if qualifying based on education, your transcripts will be required as part of your application.

To qualify for this position of General Attorney (Tax) Special Counsel you must meet the qualification requirements listed below by the closing of this announcement:

Basic Requirements for General Attorney (Tax) Special Counsel:
  • Possess at least the first professional law degree (LL.B. or J.D.) from a law school accredited by the American Bar Association; AND
  • Applicants 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;

GS-15 Experience Requirements:
  • 1 year of general legal experience; plus
  • 3 years of legal tax experience

Legal Tax Experience is defined as:
  • Experience dealing with realization and recognition of items of income; deductions, losses, credits, and adjustments to gross income; timing and income tax accounting; OR
  • Transaction planning or tax controversy work, in realization and recognition of items of income; deductions, losses, credits, and adjustments to gross income; timing and income tax accounting; OR
  • Judicial or agency experience with cases involving realization and recognition of items of income; deductions, losses, credits, and adjustments to gross income; timing and income tax accounting.

  • At least one year of this experience must be equivalent to the work performed at the next lower grade/level position in the federal service (GS-14).

    Education Substitution: An LL.M. degree in the field of the position (tax, GLS-related, or P&A- FOIA/Disclosure related field) may be substituted for the one year of the general legal experience listed above.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

    • We may select from this announcement or any other source to fill one or more vacancies.
    • Relocation expenses are not authorized.
    • 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 or managerial 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.
    • Obtain and use a Government-issued charge card for business-related travel.
    • File a Confidential Financial Disclosure Report 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 or onboarding. 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.