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Office of Chief Counsel, IRS, 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.
01/30/2023 to 06/30/2023
$94,199 - $172,075 per year
GS 12 - 14
Many vacancies in the following location:
No
Yes—as determined by the agency policy.
Occasional travel - You may be expected to travel for this position.
No
Permanent
Full-time
Excepted
14
No
No
CCJD-23-11816639-ATTY-SR
702707900
U.S. Citizens and U.S. Nationals; no prior Federal experience is required.
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.
This announcement is being used to fill positions within multiple Business Units in the Office of Chief Counsel. As a General Attorney (Tax) for the Associate Chief Counsel, you will perform the following principal duties within your assigned Business Unit and expertise:
In order to qualify, you must meet the education and/or experience requirements described below. Your resume must clearly describe your relevant experience; if qualifying based on education, your transcripts will be required as part of your application.
To qualify for this position of General Attorney (Tax) you must meet the qualification requirements listed below at the time of referral or by the closing of this announcement, whichever is first:
Basic Requirements for General Attorney (Tax):
GS-12 Experience Requirements:
GS-13 Experience Requirements:
GS-14 Experience Requirements:
Professional Legal Tax Experience is defined as legal work in one of following areas of tax expertise: Corporate; Financial Institutions and Products; Income Tax and Accounting; International; or Passthroughs and Special Industries. At least one year of this experience must be equivalent to the work performed at the next lower grade/level position in the federal service.
Tax Area Expertise may include, but not limited to the following experience:
Corporate: Experience working on the application of Federal Income Tax laws concerning Subchapter C and the consolidated return regulations to complex corporate transactional issues, including 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: Tax matters involving financial institutions and financial products, including the taxation of banks, insurance companies, regulated investment companies, real estate investment trusts, asset securitization arrangements, life insurance contracts, annuities, notional principal contracts, options, forwards, futures, debt instruments (including original issue discount obligations and tax-advantaged bonds), hedging arrangements, and other types of innovative financial instruments and entities.
Income Tax and Accounting: Experience working on general tax accounting issues, such as: recognition and timing of income and deductions, sales and exchanges, capital gains and losses, accounting methods and periods, installment sales, long term contracts, and inventories, and assignments involving complex and difficult legal questions requiring extensive research, analysis, and evaluation.
International: Legal tax experience in U.S. international tax matters. Such experience should involve experience in providing regulatory and other technical guidance and legal advice on a variety of international tax issues pertaining to cross-border transactions and activities, such as taxation of inbound or outbound investment, including areas such as the TCJA provisions, subpart F, foreign tax credits, sourcing of income and deductions, income tax treaties, cross-border financial transactions, international corporate and partnership issues, transfer pricing, withholding, and exchange of information, 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: Taxation matters involving passthrough entities, including the income taxation of partnerships, S corporations, trusts, and their owners and beneficiaries, the classification of entities, the taxation of estates, gifts, and generation-skipping transfers, income tax credits, cooperative housing corporations, farmers' and other cooperatives, low-income housing credits, research and experimental expenditures, taxation concerning natural resources and energy production, certain homeowner associations, and certain excise tax issues.
Note: Only experience gained after Bar Admission may be credited as Professional Legal Experience.
Education Substitution: An LL.M. degree in the field of this position may be substituted for the one year of the general legal experience listed above.
Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional; philanthropic; religious; spiritual; community; student; social). You will receive credit for all qualifying experience, including volunteer experience. 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.
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.
A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria, please refer to Department of Education Accreditation page.
FOREIGN EDUCATION: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. If you are qualifying based on foreign education, you must submit proof of creditability of education as evaluated by a credentialing agency. For further information, visit: http://www.ed.gov/about/offices/list/ous/international/usnei/us/edlite-visitus-forrecog.html.
You will be evaluated for this job based on how well you meet the qualifications above.
Applicants will be considered based on their overall background as it relates to the position to be filled. Interviews may be held at the option of the office. All application materials and interviews, if conducted, will be used in the final evaluation and selection process.
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.
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 resume tips.
In addition, applicants are required to submit:
Education Documentation: 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. See "Education" for more details.
Certificate of Good Standing: A certified original copy of your certificate of good standing from your State Bar will be required if you are selected.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) on 06/30/2023 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 8:00-4:30. ET, Monday - Friday). To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/11816639
To verify the status of your application, log into your USAJOBS account (https://my.usajobs.gov/Account/Login), all of your applications will appear on the Welcome screen. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: https://www.usajobs.gov/Help/how-to/application/status/.
The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
This job originated on www.usajobs.gov. For the full announcement and to apply, visit www.usajobs.gov/job/702707900. Only resumes submitted according to the instructions on the job announcement listed at www.usajobs.gov will be considered.
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