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 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.Requirements
Conditions of Employment
Telework 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
You must meet the following requirements by the closing date of this announcement:BASIC REQUIREMENT:
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.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).This is a bargaining unit 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.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.
#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 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.Requirements
Conditions of Employment
Telework 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
You must meet the following requirements by the closing date of this announcement:BASIC REQUIREMENT:
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.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).This is a bargaining unit 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.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.
#J-18808-Ljbffr