General Attorney (Tax)(Senior Technician Reviewer)

Employer
USAJobs
Location
Washington, D.C
Posted
Jan 16, 2022
Closes
Jan 20, 2022
Hours
Full Time
Duties

The Office of Associate Chief Counsel, Passthroughs & Special Industries (PSI), provides legal advice, litigation services and litigation support on tax matters involving income taxes of S corporations, partnerships (including limited liability companies), trusts, estates, gifts, generation-skipping transfers, certain excise taxes, income tax credits, cooperative housing corporations, farmers' and other cooperatives, low-income housing credit, research and expenditures, and certain homeowner associations.
As a General Attorney (Tax)(Senior Technician Reviewer), you will:
  • Acts as reviewer, and in some cases as the initiating attorney, for some of the most complicated, difficult, and unusual assignments and projects involving the development and drafting of Internal Revenue legislation and regulations.
  • Acts as principal attorney in charge of recommending the policies and developing the procedures and regulations implementing new or amended legislation for specific areas of tax law, and is responsible for insuring that these policies, procedures, and regulations are consistent with the intent of the law and are administratively sound.
  • Mentors, trains, and develops attorneys in the technical subjects of the Branch and the day-to-day workflow of the organization and the IRS.
  • Makes recommendations on the need for initiating, consolidating, or eliminating projects. Acts as project manager, assigns (in consultation with the Branch Chief) work to the attorneys and specialists within the Branch, advises on and reviews work products, and provides the Branch Chief with performance feedback.
  • As needed, conducts conferences and represents the IRS on specific issues of a highly complex nature with taxpayers and their representatives. As appropriate, speaks or engages in panel discussions before business and professional groups on technical and legal matters relating to the work of the Branch.
  • As necessary, participates in the resolution of some of the most complex technical problems presented by taxpayers or their representatives and gives advice on important technical, legal, and policy matters to the Deputy Associate Chief Counsel, Associate Chief Counsel, and other office of Chief Counsel offices.
  • As required, and also in cases in which the Branch chief is absent, substitutes for the Branch Chief and performs the full range of duties of that position. In a great percentage of cases, where procedure does not require signature by a higher official, takes final action with respect to work prepared in the Branch. Makes decisions in the remaining instances for referral to higher levels.


Requirements

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


Qualifications

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)(Senior Technician Reviewer) you must meet the qualification requirements listed below by the closing of this announcement:

Basic Requirements for General Attorney (Tax)(Senior Technician Reviewer):
  • 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 year(s) of legal tax experience

Legal Tax Experience is defined as: Comprehensive knowledge of Internal Revenue tax laws and the regulations and decisions applicable thereto, including particular knowledge and experience relating to one of the following two subject areas:

(1) Certain general business credits including the low-income housing credit, rehabilitation credit, new markets tax credit, cooperatives (including subchapter-T and housing), personal holding companies, non-shareholder contributions to capital, railroad track maintenance credit, and the domestic production deduction (former section 199); and/or

(2) Taxation matters involving passthrough taxation, including the taxation of partnerships (including limited liability companies), S corporations, trusts, and their owners and beneficiaries, the classification of entities, passive activity losses, at-risk rules, and tax shelters.

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 (i.e., taxation) 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.

Education

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: http://www.ed.gov/about/offices/list/ous/international/usnei/us/edlite-visitus-forrecog.html .

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 a Non-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).
  • 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.