General Attorney (Tax)

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

The Office of Chief Counsel, Passthroughs and 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), you will:
  • Draft published guidance, including regulations, revenue rulings, revenue procedures, etc.
  • Provide written legal advice to taxpayers and field components of the IRS.
  • Make recommendations regarding litigation; review briefs and other litigation-related documents.
Please note this list of duties is not all inclusive.

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) you must meet the qualification requirements listed below by the closing of this announcement:

Basic Requirements for General Attorney (Tax):
  • 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-14 Experience Requirements:
  • 1 year of general legal experience; plus
  • 2 year(s) of specialized legal tax experience. 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-13).

Specialized Legal Tax Experience is defined as: Taxation matters concerning all phases of energy production, including (a) issues arising from the extraction or harvesting of natural resources such as oil and gas, hard minerals, and timber; (b) the availability of credits for placing in service certain types of property used to produce energy or for producing energy from certain qualified sources; and (c) other issues ancillary to energy production such as normalization. Additionally, the research credit under § 41.

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 Bargaining unit 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.
  • 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.