Internal Revenue Service
Legal Administrative Specialist (Estate & Gift Tax)-DIRECT HIRE - 12 MONTH REGIS
Internal Revenue Service, San Jose, California, United States, 95199
Duties
WHAT IS THE SMALL BUSINESS/SELF EMPLOYED (SB/SE) DIVISION?A description of the business units can be found at:Vacancies will be filled in the following specialty areas:SB/SE DEPUTY COMMISSIONER EXAMThe following are the duties of this position at the full working level.Conducts independent examinations of the most complex estate and gift returns with a considerable number of complex and unusual issues requiring extensive tax law research, investigation, and analysis.Determines the issues and audit techniques needed to resolve issues. Determines the nature of included assets, analyzes transactions, investigates underlying facts, evaluates the fair market value of real estate, business interests, and other type of financial and investment assets for assigned returns. The incumbent must conduct extensive legal research. The incumbent analyzes the taxpayer's legal documents to identify the transferred interest. The incumbent relies on knowledge of state laws (i.e. property, contracts, business, inheritance, and probate) to determine the application of federal estate and gift tax laws. The incumbent may need to recharacterize transactions based upon an analysis of legal instruments and fact patterns.Determines the value of transferred property using investigative and valuation techniques: including reviewing appraisals and valuation data, analyzing complicated legal documents, transactions, and case law, and applying Federal, state, and foreign laws.Coordinates with SBSE Counsel employees and IRS Office of Chief Counsel to develop audit techniques, legal arguments, and litigation strategy for significant cases with novel issues.Assists SBSE Counsel in trial preparation for estate and gift tax cases of significant importance. Contributes to Program objectives by identifying emerging issues and requesting SBSE Counsel collaboration. Collaborates with assigned SBSE Counsel to develop examination requirements and analysis to resolve the estate and gift tax impact of the emerging issue.This position has career progression. If you are selected at a grade level lower than the full working level, you may be non-competitively promoted as your career progresses. For example, you may be hired as a GS-05, but if the position has career progression to GS-11, then you may move from a GS-05 to a GS-11 in as little as three years.Requirements
Conditions of EmploymentTelework Eligible Positions : Telework eligible positions do not guarantee telework. Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period
to your assigned Post of Duty (POD) ) and supervisor's approval to participate in the IRS Telework Program. Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status.
As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.Must be a U.S. Citizen or National and provide proof of U.S. Citizenship.Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).Qualifications
Federal experience is not required. The experience may have been gained in the public sector, private sector or 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.BASIC REQUIREMENT:All GRADES -- SELECTIVE PLACEMENT FACTOR:
To be eligible for this position, at any grade level, applicants must demonstrate the following: Knowledge of Legal Industry, including legal practices, federal codes and regulations, and application of complex legal principles to facts. This knowledge may be met through experience and/or education.In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below:Specialized Experience GS-11:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service. Specialized experience for this position includes: Experience working in a legal environment whereby you provided technical advice on legal requirements, conducted legal research and analysis, drafted/authored written opinions, decisions, and/or proposals on matters involving federal tax laws, rules, regulations, and practices.ORThree (3) full years of progressively higher level graduate education in Law from an Accredited College or UniversityORa Ph.D., or equivalent doctoral degree education in Law from an Accredited College or UniversityORan LL.M from a full course of study in a School of Law accredited by the American Bar AssociationORA combination of education and experience as described above.Specialized Experience GS-12:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes: Experience working in a legal environment whereby you provided technical advice and guidance on Federal tax law requirements.Specialized Experience GS-13:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: Experience interpreting and applying tax laws to Federal estate and gift tax returns.Specialized Experience GS-14:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service. Specialized experience for this position includes: Experience working all aspects of Federal estate and gift taxation laws and important judicial decision and procedures.For more information on qualifications please refer to .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.Additional information
****REQUIREMENTS CONTINUED FROM ADDITIONAL INFORMATION SECTION****The employment of any candidate selected for this position, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns.Subject to a 1-year probationary period (unless already completed).Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.We may select from this announcement or any other source to fill one or more vacancies.This is a bargaining unit position.Tour of Duty: Day Shift, between 6:00am - 6:00pmAlternative work schedule, staggered work hours or telework may be available.Relocation expenses - NoneA recruitment incentive has been authorized for eligible, highly qualified applicants at the GS-11 and GS-12 grades.If the position(s) are no longer needed prior to the closing date, this announcement may be closed early.This is an open continuous announcement which allows applicants to apply up to the closing date of the announcement,
01/16/2025 .Required Documents
The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.Online Application
- QuestionnaireEducation
- See Education Section aboveRegistration/License (if applicable)
- active, current registration/licenseHigh School Diploma
(or equivalent)Please note that if you do not provide all required information, as specified in this announcement, your application will be determined incomplete, and you will not be considered for this position.How to Apply
This Direct Hire Public Notice is to gather applications that may or may not result in a referral or selection. Your application will remain active through the open period of this Public Notice. Applicants will be referred on a first in, first out basis.Agency contact information
IRS Philadelphia ExternalNext steps
Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures.Once your application package and online questionnaire is received you will receive an acknowledgement email. You are responsible for checking status updates and notifications in USAJOBS.Fair & Transparent
The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
#J-18808-Ljbffr
WHAT IS THE SMALL BUSINESS/SELF EMPLOYED (SB/SE) DIVISION?A description of the business units can be found at:Vacancies will be filled in the following specialty areas:SB/SE DEPUTY COMMISSIONER EXAMThe following are the duties of this position at the full working level.Conducts independent examinations of the most complex estate and gift returns with a considerable number of complex and unusual issues requiring extensive tax law research, investigation, and analysis.Determines the issues and audit techniques needed to resolve issues. Determines the nature of included assets, analyzes transactions, investigates underlying facts, evaluates the fair market value of real estate, business interests, and other type of financial and investment assets for assigned returns. The incumbent must conduct extensive legal research. The incumbent analyzes the taxpayer's legal documents to identify the transferred interest. The incumbent relies on knowledge of state laws (i.e. property, contracts, business, inheritance, and probate) to determine the application of federal estate and gift tax laws. The incumbent may need to recharacterize transactions based upon an analysis of legal instruments and fact patterns.Determines the value of transferred property using investigative and valuation techniques: including reviewing appraisals and valuation data, analyzing complicated legal documents, transactions, and case law, and applying Federal, state, and foreign laws.Coordinates with SBSE Counsel employees and IRS Office of Chief Counsel to develop audit techniques, legal arguments, and litigation strategy for significant cases with novel issues.Assists SBSE Counsel in trial preparation for estate and gift tax cases of significant importance. Contributes to Program objectives by identifying emerging issues and requesting SBSE Counsel collaboration. Collaborates with assigned SBSE Counsel to develop examination requirements and analysis to resolve the estate and gift tax impact of the emerging issue.This position has career progression. If you are selected at a grade level lower than the full working level, you may be non-competitively promoted as your career progresses. For example, you may be hired as a GS-05, but if the position has career progression to GS-11, then you may move from a GS-05 to a GS-11 in as little as three years.Requirements
Conditions of EmploymentTelework Eligible Positions : Telework eligible positions do not guarantee telework. Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period
to your assigned Post of Duty (POD) ) and supervisor's approval to participate in the IRS Telework Program. Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status.
As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.Must be a U.S. Citizen or National and provide proof of U.S. Citizenship.Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).Qualifications
Federal experience is not required. The experience may have been gained in the public sector, private sector or 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.BASIC REQUIREMENT:All GRADES -- SELECTIVE PLACEMENT FACTOR:
To be eligible for this position, at any grade level, applicants must demonstrate the following: Knowledge of Legal Industry, including legal practices, federal codes and regulations, and application of complex legal principles to facts. This knowledge may be met through experience and/or education.In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below:Specialized Experience GS-11:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service. Specialized experience for this position includes: Experience working in a legal environment whereby you provided technical advice on legal requirements, conducted legal research and analysis, drafted/authored written opinions, decisions, and/or proposals on matters involving federal tax laws, rules, regulations, and practices.ORThree (3) full years of progressively higher level graduate education in Law from an Accredited College or UniversityORa Ph.D., or equivalent doctoral degree education in Law from an Accredited College or UniversityORan LL.M from a full course of study in a School of Law accredited by the American Bar AssociationORA combination of education and experience as described above.Specialized Experience GS-12:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes: Experience working in a legal environment whereby you provided technical advice and guidance on Federal tax law requirements.Specialized Experience GS-13:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: Experience interpreting and applying tax laws to Federal estate and gift tax returns.Specialized Experience GS-14:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service. Specialized experience for this position includes: Experience working all aspects of Federal estate and gift taxation laws and important judicial decision and procedures.For more information on qualifications please refer to .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.Additional information
****REQUIREMENTS CONTINUED FROM ADDITIONAL INFORMATION SECTION****The employment of any candidate selected for this position, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns.Subject to a 1-year probationary period (unless already completed).Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.We may select from this announcement or any other source to fill one or more vacancies.This is a bargaining unit position.Tour of Duty: Day Shift, between 6:00am - 6:00pmAlternative work schedule, staggered work hours or telework may be available.Relocation expenses - NoneA recruitment incentive has been authorized for eligible, highly qualified applicants at the GS-11 and GS-12 grades.If the position(s) are no longer needed prior to the closing date, this announcement may be closed early.This is an open continuous announcement which allows applicants to apply up to the closing date of the announcement,
01/16/2025 .Required Documents
The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.Online Application
- QuestionnaireEducation
- See Education Section aboveRegistration/License (if applicable)
- active, current registration/licenseHigh School Diploma
(or equivalent)Please note that if you do not provide all required information, as specified in this announcement, your application will be determined incomplete, and you will not be considered for this position.How to Apply
This Direct Hire Public Notice is to gather applications that may or may not result in a referral or selection. Your application will remain active through the open period of this Public Notice. Applicants will be referred on a first in, first out basis.Agency contact information
IRS Philadelphia ExternalNext steps
Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures.Once your application package and online questionnaire is received you will receive an acknowledgement email. You are responsible for checking status updates and notifications in USAJOBS.Fair & Transparent
The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
#J-18808-Ljbffr