• Duties Summary

    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 IRS. It is a great place to work with an excellent benefits package and family-friendly atmosphere.

    Responsibilities

    This announcement is being used to fill positions within multiple Business Units in the Office of Chief Counsel. As a GS-14 General Attorney (Tax) for the Associate Chief Counsel, you will perform the following principal duties within your assigned Business Unit and expertise:

    • 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.

    The following are additional duties within assigned Business Units:

    Corporate: Provides legal advice, litigation services and litigation support on matters involving corporate organizations, reorganizations, liquidations, spin-offs, transfers to controlled corporations, distributions to shareholders, debt vs. equity determinations, bankruptcies, and consolidated return issues affecting groups of affiliated corporations among other matters.

    Financial Institutions and Products: Provides legal advice, litigation services and litigation support on tax matters involving financial institutions and the taxation of financial products to include banks, thrift institutions, insurance companies, regulated investment companies, real estate investment trusts, asset securitization arrangements, life insurance contracts, annuities, options, futures contracts, original issue discount obligations, hedging arrangements, and government entities issues including tax-exempt bonds and other types of innovative financial instruments and entities.

    Income Tax and Accounting: Provides legal advice, litigation services and litigation support on tax matters involving recognition and timing of income and deductions by individuals and corporations, sales and exchanges, capital gains and losses, accounting methods and periods, depreciation and other cost recovery issues, installment sales, long-term contracts, inventories and alternative minimum tax.

    International: Provides legal advice, technical guidance (including guidance published in the Federal Register and/or Internal Revenue Bulletin), and litigation support on matters involving the international provisions of the United States revenue laws, bilateral and multilateral tax treaties and agreements to which the United States is a party. Participates in the Organization for Economic Cooperation and Development (OECD) as a delegate to the United States.

    Passthroughs and Special Industries: 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.

    Employee Benefits, Exempt Organizations, and Employment Taxes: Provides legal advice, litigation services and litigation support on matters involving employee benefits including qualified retirement plans, IRAs, executive compensation arrangements, and health and welfare plans, exempt organizations, employment taxes, and certain issues related to federal, state, local and Indian tribal governments.

    Please note this list of duties is not all inclusive.

    NOTE: This is an open-continuous announcement that will open June 22, 2020 to December 31st, 2020. Lists will be issued based on the following cut-off dates and as vacancies occur, whichever is first:

    • August 31, 2020
    • October 30, 2020
    • December 31, 2020

    Cutoff for receipt of applications will be midnight EST on the cutoff date. Applications received after the cutoff date, may be considered on future referral lists. The announcement may close prior to December 31st, if management has succeeded in filling all vacancies and has no further use for a standing register.

    Travel Required

    Occasional travel - Limited travel may be required.

    Supervisory status

    No

    Promotion Potential

    14

  • Job family (Series)

  • Requirements Conditions of Employment
    • Please refer to "Conditions of Employment".
    • Click "Print Preview" to review the entire announcement before applying.

    CONDITIONS OF EMPLOYMENT:

    • A one-year trial period is required.
    • Must successfully complete a background investigation.
    • Complete a 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, please certify that you have registered with 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 . 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 two years of returns.
    • Because of its tax-related mission, the Office of Chief Counsel requires fingerprinting, tax verification, and a background security investigation as part of the pre-employment process.

    Qualifications

    You must meet the following requirements by the cut-off dates of this announcement:

    GS-14:

    • Possess a J.D. and three years of professional attorney experience - one year of general legal attorney experience plus two years of legal tax experience (comparable to the GS-13 level in the Federal service).

    OR

    • Possess an LL.M. degree and two years of legal tax experience (comparable to the GS-13 level in the Federal service).

    In addition, 2 Years of Specialized experience is required and is defined as the following for each Business Unit:

    Corporate: At least 2 years of the legal tax experience must have involved experience working on the application of Federal Income Tax laws concerning Subchapter C and the consolidated return regulations to complex corporate transactional issues.

    Financial Institutions and Products: At least 2 years of legal tax experience must have included tax matters involving financial institutions; the taxation of financial products or transactions including deposits, debt instruments, options, forwards, futures, notional principal contracts, and other derivative financial products, virtual currency, or other financial transactions; the taxation of gain or loss on disposition of property; or cross-border aspects of financial institutions and financial products

    Income Tax and Accounting: At least 2 years of legal tax experience providing legal advice and litigation support on tax matters involving recognition and timing of income and deductions of individuals and corporations, sales and exchanges, capital gains and losses, accounting methods and periods, installment sales, long-term contracts, inventories and alternative minimum tax to the Internal Revenue Service, the Office of Chief Counsel, the Department of the Treasury, or to other government agencies and the public.

    International: At least 2 years of legal tax experience in U.S. international tax matters. Such experience includes taxation of inbound or outbound investment, including areas such as the TCJA provisions, income tax treaties, subpart F, foreign tax credits and sourcing of income and deductions, international corporate and partnership issues, cross-border financial transactions, transfer pricing, and withholding, in the context of planning, examination, and/or litigation, and assignments involving complex and difficult legal questions requiring extensive research, analysis, and evaluation.

    Passthroughs and Special Industries: At least 2 years of the legal tax experience must have included working on one or more of the following areas: 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.

    Employee Benefits, Exempt Organizations, and Employment Taxes: 2 years of the legal tax experience must have involved experience handling of sophisticated legal issues and interpretation and/or compliance work related to exempt organizations tax issue, employment taxes, Health and Welfare tax issues, Qualified Plans, or executive compensation.

    Other qualifications for this position include:

    • The J.D. and/or LL.M. must be from an ABA-accredited law school.
    • Candidates must be admitted to practice law before the highest court of a state or territory of the United States; the District of Columbia; or the Commonwealth of Puerto Rico.
    • One year of professional legal experience refers to full-time work after admittance to the bar. Part-time work is considered on a prorated basis.
    • The professional legal experience may have been gained in either the public or private sector.
    • To ensure full credit for your work experience, please indicate on your resume the dates of employment by month/year, as well as the number of hours worked per week.
    Education

    You must have graduated with a J.D. and/or LL.M. from an ABA-accredited law school.

    Education must be accredited by an accrediting institution recognized by the U.S. Department of Education in order for it to be credited towards qualifications. Therefore, provide only the attendance and/or degrees from .

    If you are qualifying based on foreign education, you must submit proof of credibility of education as evaluated by a credentialing agency. Refer to the

    Additional information

    Other 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 and flexible work schedules.

    How You Will Be Evaluated

    You will be evaluated for this job based on how well you meet the qualifications above.

    Rating: Your application will be evaluated using the experience/education defined under the qualifications section.

    Referral: Professional Order will be used to refer and select eligible candidates. Veterans' preference is applied after applicants are assessed. Preference-eligibles will be listed at the top of the certificate in alphabetical order and considered before non-preference-eligibles. All other candidates will be listed in alphabetical order.

    If you are among the top qualified candidates, you may be required to participate in a selection interview. We will not reimburse costs related to the interview, such as travel to and from the interview site.

    Bargaining Unit Chief Counsel employees will be given first consideration. To receive first consideration, Bargaining Unit Chief Counsel employees seeking reassignment must be on the Master First Consideration List (MFCL). In regard to this announcement, the MFCL is only for reassignments of employees currently occupying Bargaining Unit positions. If you are applying for a promotion, please apply to the announcement.


    To preview questions please .

    Background checks and security clearance
    Security clearance

    Drug test required

    No

  • Required Documents

    A complete application includes 1. A resume; 2. Vacancy question responses; and 3. Submission of any required documents. Please note that if you do not provide all required information as specified in this announcement, you may not be considered for this position (or may not receive the special consideration for which you may be eligible).

    All applicants are required to submit a resume either by creating one in USAJOBS or uploading one of their own choosing. (Cover letters are optional.) To receive full credit for relevant experience, please list the month/year and number of hours worked for experience listed on your resume. We suggest that you preview the online questions, as you may need to customize your resume to ensure that it supports your responses to these questions. Please view .

    In addition, applicants are required to submit: 1. An unofficial or official transcript(s) for your J.D. degree or LL.M. degree (an official transcript is required if you are selected); 2. An 8-10 page legal writing sample; and 3. A memorandum of interest summarizing your interest in the position.

    VETERANS' PREFERENCE DOCUMENTATION: There is no formal rating system for applying veterans' preference to attorney appointments in the excepted service; however, the Office of Chief Counsel considers veterans' preference eligibility as a position factor in attorney hiring. If you are claiming veterans' preference, you must submit a copy of your Certificate of Release or Discharge from Active Duty, DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing dates of service and type of discharge. Ten-point preference eligibles must also submit an , along with the required documentation listed on the back of the SF-15 form. For more information on veterans' preference, view .

    If selected, you will be required to submit an original Certificate of Good Standing from your State Bar.

  • Benefits

    A career with the U.S. Government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. .

    Our comprehensive benefits are very generous. Our benefits package includes:

    • Challenging work, opportunities for advancement, competitive salaries, bonuses, and incentive awards.
    • Ten paid holidays, 13 days of sick leave, and 13 to 26 days of vacation time each year.
    • Access to insurance programs that may be continued after you retire.
    • A wide choice of health insurance plans, coverage for pre-existing conditions, and no waiting periods. We pay a substantial amount (up to 75%) of the health insurance premiums.
    • A retirement program which includes employer-matching contributions.
    • Learn more about Federal benefits programs at:

    Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time, or intermittent. Contact the hiring agency for more information on the specific benefits offered.

  • How to Apply

    The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) by each cutoff date or by the closing date of this announcement. We are available to assist you during business hours (7:00 a.m. - 3:30 p.m. CST, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on the announcement's closing date. Treasury provides reasonable accommodation to applicants with disabilities on a case-by-case basis. Please contact us if you require this for any part of the application and hiring process.

    To begin, either click the Create a New Account button and follow the prompts to register or if you previously registered, click the Apply Online button and follow the prompts.

    • You will be re-directed to Treasury's CareerConnector system to complete your application process, answer the online questions, and submit all required documents. (To submit supporting documents, click one of the available options; Upload; Fax; or Reuse existing documents. To protect your privacy, we suggest you first remove your SSN). Also, go to My Account to view and update your information as necessary.
    • To complete, you must click the Finish button located at the bottom of the Application Review page.
    • To verify your application is complete, log into your USAJOBS account, select the Application Status link and then select the more information link for this position. The Details page will display the status of your application, the documentation received and processed, and any correspondence the agency has sent related to this application.
    • To return to an incomplete application, log into your USAJOBS account and click Update Application in the vacancy announcement. You must re-select your resume and/or other documents from your USAJOBS account or your application will be incomplete.

    If you are experiencing system issues with your application, please contact the CareerConnector Help Desk at and/or the .

    Agency contact information Erica Delgado
    Phone

    Fax

    469-801-1740

    Email

    Address

    INTERNAL REVENUE SERVICE
    Office of Chief Counsel, IRS
    4050 Alpha Road, 14th Floor
    Personnel Policy and Operations Division
    Farmers Branch, District of Columbia 75244
    United States
    Next steps

    To check the status of your application for this position, please follow these steps:

    1. Login to your USAJOBS account, select the "Applications" section and click on the vacancy you would like to view and have already applied for.
    2. Under "application status," click "additional application information" and you will be taken to the CareerConnector website where you can check your application status. The "additional application information" link may not be available if your application status says "Unavailable." This indicates that your application is not complete.

    If the "additional application information" link is not available and the vacancy is still open, you can click on the job announcement and "Update Application" to be taken back to the CareerConnector portion of the application.

    Please notify us if your contact information changes after the closing date of the announcement. Also, note that if you provide an email address that is inaccurate or if your mailbox is full or blocked (e.g., spam-blocker), you may not receive important communication that could affect your consideration for this position.

  • Fair & Transparent

    The Federal hiring process is setup to be fair and transparent. Please read the following guidance.

    Equal Employment Opportunity Policy

    The United States Government does not discriminate in employment on the basis of race, color, religion, sex (including pregnancy and gender identity), national origin, political affiliation, sexual orientation, marital status, disability, genetic information, age, membership in an employee organization, retaliation, parental status, military service, or other non-merit factor.

    Reasonable Accommodation Policy

    Federal agencies must provide reasonable accommodation to applicants with disabilities where appropriate. Applicants requiring reasonable accommodation for any part of the application process should follow the instructions in the job opportunity announcement. For any part of the remaining hiring process, applicants should contact the hiring agency directly. Determinations on requests for reasonable accommodation will be made on a case-by-case basis.

    A reasonable accommodation is any change to a job, the work environment, or the way things are usually done that enables an individual with a disability to apply for a job, perform job duties or receive equal access to job benefits.

    Under the Rehabilitation Act of 1973, federal agencies must provide reasonable accommodations when:

    • An applicant with a disability needs an accommodation to have an equal opportunity to apply for a job.
    • An employee with a disability needs an accommodation to perform the essential job duties or to gain access to the workplace.
    • An employee with a disability needs an accommodation to receive equal access to benefits, such as details, training, and office-sponsored events.

    You can request a reasonable accommodation at any time during the application or hiring process or while on the job. Requests are considered on a case-by-case basis.

    Learn more about or

    Legal and regulatory guidance

This job originated on . For the full announcement and to apply, visit . Only resumes submitted according to the instructions on the job announcement listed at will be considered.