Deputy Associate Chief Counsel (Guidance) Job in Washington, DC

Vacancy No. CCCM-24-12369195-SES Department Internal Revenue Service
Salary $147,649.00 to $221,000.00 Grade 00 to 00
Perm/Temp Permanent FT/PT Full-time
Open Date 4/16/2024 Close Date 5/16/2024
Job Link Apply Online Who may apply Public
Locations:
Washington, DC


Job Description (Please follow all instructions carefully)

Summary

Office of Chief Counsel, IRS, seeks enthusiastic individuals to serve 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. Please click "Learn more about this agency" to find out more about Chief Counsel's various offices, to view some of the workplace attributes that Chief Counsel's workforce rates most favorably, and to hear from employees themselves.

This job is open to

Clarification from the agency

U.S. Citizens and U.S. Nationals; no prior Federal experience is required.

Duties

The Deputy Associate Chief Counsel (Guidance), PSI, serves as one of two principal advisors to the Associate Chief Counsel (PSI), the Internal Revenue Service (IRS), and the Office of Chief Counsel on all matters relating to the Passthroughs and Special Industries organization. Assists the Associate Chief Counsel (PSI), who is responsible for coordinating and directing all activities of the PSI organizational component of the IRS, Office of Chief Counsel. Provides executive leadership and management on the issuance of published and other technical guidance. Assists the Associate in implementing and overseeing guidance aimed at improving compliance and reducing tax abuses by partnerships and high net worth individuals, and shares responsibility with the Associate, the Deputy Associate, and Division Counsel for the direction and oversight of the Counsel-wide litigation program involving passthroughs and special industries matters. The incumbent works closely with Treasury officials and IRS Division Commissioners, PSI's other Deputy Associate Chief Counsel, and other Associate and Division Counsel on program matters (e.g., identifying and prioritizing emerging issues and published guidance needs).

As a Deputy Associate Chief Counsel (Guidance), the incumbent of this position:

  • Assists the Associate in representing the IRS and Treasury on sensitive and controversial issues, including as they relate to published and other technical guidance. Has delegated authority to act as a full assistant, including authority to sign on behalf of the Associate Chief Counsel (PSI).
  • Assists and acts for the Associate Chief Counsel (PSI) in the overall executive direction to staff engaged in drafting revenue rulings, revenue procedures, notices, announcements, and news releases to be published for the guidance of taxpayers and IRS personnel; issuing technical advice memoranda responding to questions raised by IRS examiners; issuing private letter rulings and general technical information letters in response to requests from taxpayers; and preparing Chief Counsel Advice and other legal opinions for other Chief Counsel offices and IRS functions with respect to legal questions raised in litigation and IRS programs. Has delegated authority to act as a full assistant, including authority to sign finally on matters falling within assigned program responsibilities.
  • Assists the Associate and the Division Counsel, consistent with the Chief Counsel Directives Manual, in formulating and directing programs and policies with respect to litigation of PSI issues in the U.S. Tax Court consistent with the Chief Counsel Directives Manual. Assures IRS-wide consistency of approach in PSI tax litigation; prepares and approves Chief Counsel Actions on Decision; consults with the Division Counsel as to the defense or settlement of PSI cases pending in U.S. Tax Court and, together with the Division Counsel, reviews and coordinates pleadings, briefs, settlement documents, notices of appeal, and other materials prepared in connection with U.S. Tax Court litigation involving passthroughs and special industries.
  • Except with respect to certiorari matters, in consultation with the Division Counsel and the Associate, approves recommendations of acquiescence and no acquiescence in adverse decisions and orders in such cases and suits and makes recommendations to the Department of Justice (DOJ) regarding appeals, offers in compromise, or settlements in such cases or suits pending on appeal. In consultation with the Division Counsel and the Associate, directs preparation of recommendations concerning defense, settlement, or concession, and authorizes or sanctions counterclaims, third-party complaints, or the commencement of collection suits with respect to refund suits pending in PSI cases in the U.S. District Courts or the Court of Federal Claims. Coordinates appellate and certiorari litigation with the Chief Counsel and Commissioner of Internal Revenue, as appropriate.
  • Assists the Associate in coordinating the processing and review of nondocketed cases submitted for consideration by various local, area, division, or national levels. Renders legal advice and assistance to IRS personnel and other Chief Counsel personnel concerning passthroughs and special industries issues under examination in the audit of returns, or in the consideration of claims for refund.
  • Participates with the Associate in developing and monitoring performance measures and program goals for the provision of legal services and published guidance, and the implementation, compliance, and outreach initiatives on passthroughs and special industries issues. Ensures that performance and program goals, strategy, and organizational policies are clearly communicated to employees.

Requirements

Conditions of Employment

  • Refer to "Additional Information"
  • Click "Print Preview" to review the entire announcement before applying.
  • Must be a U.S. Citizen or National

Qualifications

To qualify for this position of Deputy Associate Chief Counsel (Guidance) you must meet the following requirements:

  • Possess at least the first professional law degree (LL.B. or J.D.) from a law school accredited by the American Bar Association; AND
  • Applicants must be an active member in good standing of the bar of a State, U.S. Commonwealth, U.S. territory, the District of Columbia, or the Commonwealth of Puerto Rico;
  • Desired Education/Experience: An LL.M. in Taxation is desired but not required. 7 years of professional legal tax experience is desired.

As a basic requirement for entry into the SES, applicants must provide evidence of progressively responsible leadership experience that is indicative of senior executive level managerial capability and directly related to the skills and abilities outlined under Technical Qualifications and Executive Core Qualifications. Typically, experience of this nature will have been gained at or above the GS-15 grade level or its equivalent in Federal service. Applicants must possess the following technical and executive core qualifications:

You must submit a separate narrative statement that addresses each of the Mandatory Technical Qualifications (MTQs) related to this position as well as the Executive Core Qualifications (ECQs) related to all positions in the Senior Executive Service.

Your narrative statements should include examples of experience, education, and accomplishments applicable to the qualification. Structure your statements in terms of the action taken, the context or environment in which the action was taken, and the outcome or results from such actions. You should write each statement with the vacancy in mind as all qualifications are directly related to the position being filled.

If you do not submit a separate statement addressing the ECQs and MTQs, you will not receive consideration for the position.

A) Executive Core Qualifications (ECQs):

Unless you are currently serving under a Career Senior Executive Service (SES) appointment, or eligible for reinstatement into the SES, you must address the ECQs. Applicants must provide a narrative statement (not to exceed a total of 10 pages) that clearly documents and demonstrates possession of the competencies in the Executive Core Qualifications (ECQs) as established by the U.S. Office of Personnel Management. The following five ECQs provide the focus for certification of executive core qualifications for initial career appointment to the Senior Executive Service.

  1. Leading Change - Ability to bring about strategic change, both within and outside the organization, to meet organizational goals. Ability to establish an organizational vision and to implement it in a continuously changing environment.
  2. Leading People - Ability to lead people toward meeting the organization's vision, mission, and goals. Ability to provide an inclusive workplace that fosters the development of others, facilitates cooperation and teamwork, and supports constructive resolution of conflicts.
  3. Results Driven - Ability to meet organizational goals and customer expectations. Ability to make decisions that produce high-quality results by applying technical knowledge, analyzing problems, and calculating risks.
  4. Business Acumen - Ability to manage human, financial, and information resources strategically.
  5. Building Coalitions - Ability to build coalitions internally and with other Federal agencies, State and local governments, nonprofit and private sector organizations, foreign governments, or international organizations to achieve common goals.
Additional information on ECQs is available at: http://www.opm.gov/policy-data-oversight/senior-executive-service/executive-core-qualifications/ . Applicants are strongly encouraged to follow the Challenge, Context, Action and Results model outlined in the guide. It is recommended that you draft your ECQs in a Word document and then upload into the system.

B) Mandatory Technical Competencies (MTQs):
In addition to the Executive Core Qualifications, all candidates must show evidence of the following mandatory technical competencies in order to meet basic qualifications for this position. The narrative statements should demonstrate your specialized knowledge and technical competence. Please give concrete examples of your experience and demonstrate the complexity of the knowledge and skills you possess. You should address each MTQ separately, with the total narrative not exceeding ten pages.

Mandatory

  1. Position requires comprehensive, professional knowledge of and experience in applying tax laws affecting PSI activities in some of the following areas: partnerships, S Corporations, trusts and estates, classification of domestic and foreign entities, and issues involving passive activity and at-risk loss limitations, excise taxes, estate and gift taxes, taxation of oil and gas and other natural resources, domestic production activity deduction issues and business and energy-related tax credits.
  2. Must have demonstrated the ability to manage a legal services program, including the ability to review and assess the organizational effectiveness of program services and policies, and to design and implement procedures to improve/optimize organizational performance.
  3. Must have demonstrated the ability to make effective, decisive timely and well- considered decisions, and to resolve issues/problems of substantial impact, sensitivity, and complexity.
  4. Must have demonstrated the ability to supervise others to promote maximum utilization and development of staff and to support equal employment opportunity initiative and goals.
Desirable
  1. A thorough understanding of the operations and organization of the Internal Revenue Service and Office of Chief Counsel, and a solid understanding of the Department of the Treasury and its Office of General Counsel.

(Note: Failure to address these factors will result in your application being disqualified.) Narrative responses to the Technical Qualifications and Desirable Qualifications should not be more than two pages for each. Please provide the Executive Core Qualifications, Technical Qualifications and Desirable Qualifications each on separate sheets of paper.

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.

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.

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.

Additional information

  • You may qualify for reimbursement of relocation expenses in accordance with agency policy.
  • This is aNon-Bargainingunit position.
  • We offer opportunities for telework.
  • We offer opportunities for flexible work schedules.
  • The salary range indicated in this announcement covers multiple locality areas.
Conditions of Employment Continued:
  • Subject to a 1-year supervisory probationary period (unless already completed).
  • Complete a Declaration for Federal Employment to determine your suitability for Federal employment, at the time requested by the agency
  • If you are a male applicant born after December 31, 1959, certify that you have registered with the Selective Service System or are exempt from having to do so.
  • Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.
  • Go through a Personal Identity Verification (PIV) process that requires two forms of identification from the Form I-9. Federal law requires verification of the identity and employment eligibility of all new hires in the U.S.
  • Public Trust (85PS) Background Investigation required
  • Obtain and use a Government-issued charge card for business-related travel.
  • File a Confidential Financial Disclosure Report OGE-278e within 30 days of appointment and annually from then on.
  • Undergo an income tax verification.
  • The employment of any candidate, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns. This audit may include up to 2 years of returns.
  • This position requires that the successful candidate undergo personnel vetting, which includes a background investigation and enrollment upon onboarding into "Continuous Vetting." Enrollment in Continuous Vetting will result in automated record checks being conducted throughout one's employment with Treasury. The successful candidate will also be enrolled into FBI's Rap Back service, which will allow Treasury to receive notification from the FBI of criminal matters (e.g., arrests, charges, convictions) involving enrolled individuals in near real-time.

    There are three key documents that contain important information about your rights and obligations. Please read and retain these documents:
  • Noncriminal Justice Applicant's Privacy Rights, for those who undergo an FBI fingerprint-based criminal history record check for personnel vetting, which includes Rap Back,
  • FD-258 Privacy Act Statement - FBI (this is the same statement used when your fingerprints are submitted as part of your background investigation), and
  • SEAD-3-Reporting-U.pdf (dni.gov), (applicable to those who hold a sensitive position or have eligibility for access to classified information)"

Benefits

A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. Opens in a new windowLearn more about federal benefits.

Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered.

How You Will Be Evaluated

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.

Candidates found minimally qualified will be further evaluated by an Executive Resources Board based on the extent and quality of their experience as it relates to the Mandatory Technical Competencies and the Executive Core Qualifications needed for this position. Appropriate consideration will be given for job-related training, education, awards, publications, and supervisory appraisals of job performance. Interviews of applicants may be held at the option of the Board. Selected applicant will be subject to certification of their executive qualifications by the U.S. Office of Personnel Management (unless previously certified). (Note: Current and former SES members, and other candidates who have already been OPM/QRB-certified, are not required to address the executive core qualifications. They must, however, provide documentation of certification in the form of an SF-50 showing career SES status, or an OPM issued SES qualification certificate.)

Referral: 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.

Required Documents

A complete application includes 1. A resume, 2. Executive Core Qualifications (ECQs), 3. Mandatory Technical Qualifications (MTQs), 4. Vacancy Question Responses, and 5. 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).

1. RESUME: 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. Resume should clearly state your experience related to this position as described in the Duties section and Qualifications section.

2. EXECUTIVE CORE QUALIFICATIONS (ECQs)- A separate narrative statement of 10-pages or less that addresses each of the five ECQs separately as described above.

3. MANDATORY TECHINCAL QUALIFICATION (MTQs) - A separate narrative statement of 10-pages or less that addresses each of the MTQs separately as described above.

4. VACANCY QUESTION RESPONSES: Responses are automatically submitted through USA Jobs when you apply to this vacancy

5. ADDITIONAL REQUIRED DOCUMENTS: In addition, applicants are required to submit the following supporting documentation:

  • Memorandum of Interest summarizing your interest in the position.
  • CHIEF COUNSEL EMPLOYEES ONLY: A Supervisory Report (ERB Form 1-88, 4/11) regarding your suitability for the position as completed by your current or most recent supervisor. You are responsible for notifying your supervisor that this report must be received no later than five workdays after the closing date of this announcement.
SENIOR EXECUTIVE SERVICE (SES) NONCOMPETITIVE APPLICANTS: If you are currently serving under a career SES appointment, are eligible for reinstatement into the SES, or have successfully completed a SES Candidate Development Program approved by OPM, proof of SES noncompetitive eligibility must be submitted:
  • SF-50 showing your status as a current Career SES appointee, former Career SES appointee with career SES reinstatement eligibility, or current or reinstatement eligible Career SES-equivalent executive who is/was employed in a Federal government agency that has an interchange agreement with the Office of Personnel Management (OPM) allowing for movement between the agency's SES-equivalent personnel system and the SES; OR
  • A certificate of completion from an OPM-approved SES Candidate Development Program (CDP). This applies only if your ECQs have been approved by an OPM Qualifications Review Board through the SES CDP.
  • Note: Former Career Reserve Senior Executive Service employees and graduates of a SES Candidate Development Program who have been certified by OPM's QRB are not required to address the ECQs
EDUCATION DOCUMENTATION: For positions with an education requirement, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected and not already on file. See "Education" for more details.

PROFESSIONAL CERTIFICATION: If selected, you will be required to submit an original Certificate of Good Standing from your State Bar if not already received by the agency.

How to Apply

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 05/16/2024 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 8:00 am to 4:30 pm. ET, Monday - Friday). To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12369195

  • To begin, click Apply to access the online application. You will need to be logged into your USAJOBS account to apply. If you do not have a USAJOBS account, you will need to create one before beginning the application.
  • Follow the prompts to select your resume and/or other supporting documents to be included with your application package. You will have the opportunity to upload additional documents to include in your application before it is submitted. Your uploaded documents may take several hours to clear the virus scan process.
  • After acknowledging you have reviewed your application package, complete the Include Personal Information section as you deem appropriate and click to continue with the application process.
  • You will be taken to the online application which you must complete in order to apply for the position. Complete the online application, verify the required documentation is included with your application package, and submit the application. You must re-select your resume and/or other documents from your USAJOBS account or your application will be incomplete.
  • It is your responsibility to verify that your application package (resume, supporting documents, and responses to the questionnaire) is complete, accurate, and submitted by the closing date. Uploaded documents may take up to one hour to clear the virus scan.
  • Additional information on how to complete the online application process and submit your online application may be found on the USA Staffing Applicant Resource Center.

Agency contact information

Carrie Middleton

Phone

202-317-6578

Fax

855-562-3827

Email

ERBCC@irscounsel.treas.gov

Address

Office of Chief Counsel, IRS
Staffing and Classification Branch
1111 Constitution Ave, NW
Washington, DC 20224
US
Learn more about this agency

Next steps

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/.


Note: We cannot accept applications on behalf of Federal Agencies. Application instructions are listed within the Job Description.