Internal Revenue Service
Legal Administrative Specialist (Estate & Gift Tax)-DIRECT HIRE - 12 MONTH REGIS
Internal Revenue Service, Washington, District of Columbia, us, 20022
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 EXAM
The 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. To meet this requirement, the applicant must demonstrate the following experience: Substantive knowledge of state and federal laws, judicial decisions and precedents, legal codes, court procedures, legal practices, legal instruments and documents, government regulations, executive orders, and agency rules specific to tax administration and compliance.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.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 and interpreting and applying tax laws, judicial decisions, and precedents.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.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.FOREIGN EDUCATION:
Education completed in foreign colleges or universities may be used to meet the requirements. You must show proof the education credentials have been deemed to be at least equivalent to that gained in conventional U.S. education program.Additional information
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.This is a bargaining unit position.Tour of Duty: Day Shift, between 6:00am - 6:00pm
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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 EXAM
The 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. To meet this requirement, the applicant must demonstrate the following experience: Substantive knowledge of state and federal laws, judicial decisions and precedents, legal codes, court procedures, legal practices, legal instruments and documents, government regulations, executive orders, and agency rules specific to tax administration and compliance.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.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 and interpreting and applying tax laws, judicial decisions, and precedents.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.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.FOREIGN EDUCATION:
Education completed in foreign colleges or universities may be used to meet the requirements. You must show proof the education credentials have been deemed to be at least equivalent to that gained in conventional U.S. education program.Additional information
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.This is a bargaining unit position.Tour of Duty: Day Shift, between 6:00am - 6:00pm
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