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Internal Revenue Service

Legal Administrative Specialist (Estate & Gift Tax)-DIRECT HIRE - 12 MONTH REGIS

Internal Revenue Service, San Francisco, California, United States, 94199


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 types 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.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.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 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 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 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.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

The employment of any candidate 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).We may select from this announcement or any other source to fill one or more vacancies.This is a bargaining unit position.Required Documents

The following documents are required and must be provided with your application.Online Application

- QuestionnaireEducation

- See Education Section aboveRegistration/License (if applicable)

- active, current registration/licenseHigh School Diploma

(or equivalent)How to Apply

This Direct Hire Public Notice is to gather applications that may or may not result in a referral or selection.Agency Contact Information

IRS Philadelphia ExternalSBSE EXAM - Examination Deputy Operations1111 Constitution Ave NWWashington, DC 20224US

Next Steps

Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures.Fair & Transparent

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

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