Appraiser Job

Vacancy No. 26-12951132C-APX-1171-13 Department Internal Revenue Service
Salary $106,437.00 to $172,980.00 Grade 13 to 13
Perm/Temp Permanent FT/PT Full-time
Open Date 5/6/2026 Close Date 5/15/2026
Job Link Apply Online Who may apply Public
Locations:
Birmingham, ALPhoenix, AZTucson, AZFresno, CA
Lake Forest, CALong Beach, CALos Angeles, CASacramento, CA
San Bernardino, CASan Diego, CASan Francisco, CASan Jose, CA
Denver, COHartford, CTNew Haven, CTWashington, DC
Jacksonville, FLMiami, FLPlantation, FLTampa, FL
Atlanta, GADes Moines, IAChicago, ILIndianapolis, IN
Florence, KYLouisville, KYNew Orleans, LAAndover, MA
Boston, MABaltimore, MDLanham, MDDetroit, MI
Grand Rapids, MISaint Paul, MNKansas City, MOSaint Louis, MO
Jackson, MSCharlotte, NCGreensboro, NCOmaha, NE
Portsmouth, NHNewark, NJAlbuquerque, NMLas Vegas, NV
Buffalo, NYHoltsville, NYNew York, NYWestbury, NY
Cincinnati, OHColumbus, OHIndependence, OHOklahoma City, OK
Portland, ORPhiladelphia, PAPittsburgh, PAColumbia, SC
Memphis, TNNashville, TNAustin, TXFarmers Branch, TX
Houston, TXSan Antonio, TXOgden, UTSalt Lake City, UT
Richmond, VASeattle, WAMilwaukee, WI


Summary

WHAT IS Appeals?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions

  • Position(s) are to be filled in the following area(s):
    • Appeals - Specialized Exam Prog and Ref
  • Consider each location carefully when applying. You will be limited to three (3) location choices. If you are selected for a location, that location will become your official post of duty.
  • REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS

This job is open to

The public

U.S. Citizens, Nationals or those who owe allegiance to the U.S.

Career transition (CTAP, ICTAP, RPL)

Federal employees whose job, agency or department was eliminated and are eligible for priority over other applicants.

Clarification from the agency

Open to U.S. Citizens/Nationals

Duties

The following are the duties of this position at the full working level. If this vacancy includes more than one grade and you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position.

  • Specialists in appraising the value of fine art and cultural property, provide expert technical advice and
    direction to Appeals and Examination employees regarding the most complex appraisal and valuation issues.
  • Researching comparable sales and other critical data to identify art market trends and interpret findings to
    apply to value.
  • Provide technical advice on complex art valuation issues to Examination employees, Appeals Officers,
    Counsel, and other Federal agencies.
  • Follow and attend events in the art market, such as auctions, art fairs, gallery and museum exhibitions, and
    conferences, to identify collecting trends, primary buyers and sellers, and economic conditions influencing
    art values.
  • May serve on a team with technical advisors, Counsel attorneys, revenue agents, and other valuation
    specialists involved in tax shelters or promoter investigations related to abusive tax avoidance transactions.

Requirements

Conditions of employment

  • Probationary Period - All newly appointed employees to the competitive (or excepted) service are subject to a probationary (or trial) period. During this time, your performance, conduct, and suitability for continued employment will be evaluated. You will not automatically convert to permanent status at the end of the probationary (or trial) period. Your supervisor must affirmatively determine that continued employment is in the best interest of the Federal service. If no certification is made before the probationary (or trial) period ends, your appointment will be terminated. You are encouraged to actively engage with your supervisor, seek feedback, and understand role expectations. Additional guidance and support will be provided during onboarding.
  • Government Credit Card - Obtain and use a Government-issued charge card for business-related travel.
Key Eligibility Requirements:
  • U.S Citizenship - Must be a U.S. Citizen or National and provide proof of U.S. Citizenship.
  • Selective Service Registration - Males born after December 31, 1959 are required to be registered with the Selective Service System or prove they are exempt from having to do so.
  • Personal Identity Verification (PIV) - Must provide 2 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. These documents must be unexpired original or certified copies.

ADDITIONAL REQUIREMENTS SHOWN IN QUALIFICATIONS OR ADDTIONAL INFORMATION SECTIONS

Qualifications

Federal experience is not required. Experience may have been gained in the public sector, private sector or through Volunteer Service. One year of experience refers to full-time work; part-timework is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/day/year, and indicate number of hours worked per week, on your resume.

You must meet the following requirements by the closing date of this announcement.

SPECIALIZED EXPERIENCE FOR GS-13:You must have at least one year of specialized experience equivalent to the General Schedule (GS)-12 level in the federal service performing work related to the appraisal of fine art and cultural property for tax administration purposes. Specialized experience must include:

  • Independently valuing important works of art where comparable sales data is limited, inconsistent, or requires verification.
  • Resolving issues involving authenticity, attribution, provenance (ownership history), and conditions that significantly impact fair market value.
  • Reconciling conflicting expert opinions, appraisal reports, and market evidence to reach well-supported valuation conclusions, which may result in an appraisal report.
  • Applying professional valuation principles, procedures, and methodologies specific to cultural property to appraisal assignments including the qualitative assessment of aesthetic quality and market significance.
  • Conducting research of auction results and private sales; evaluating the reliability of market data; and making appropriate adjustments for differences in quality, condition, rarity, provenance, and timing of sale to develop supportable fair market value conclusions.
  • Applying laws, regulations, rulings, procedures, and relevant court decisions to analyze and develop professional valuation methodology applicable to highly sensitive, and often controversial valuation issues involving estate tax, gift tax, and non-cash charitable contributions.
  • Familiarity with cultural property markets, including auction houses, galleries, and private dealers, and analyzing market trends and transactional practices.
  • Identifying atypical sales transactions and evaluating their impact on fair market value determinations.

AND

You must also meet the following requirements:

  • MINIMUM AGE REQUIREMENT: Minimum age for federal employment is 18 years old, or at least 16 years old and have:
    • Graduated from high school or been awarded a certificate equivalent to graduating from high school; or
    • Completed a formal vocational training program; or
    • Received a statement from school authorities agreeing with your preference for employment rather than continuing your education.

For more information on qualifications please refer to OPM's Qualifications Standards.

Education

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: 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. It is your responsibility to provide such evidence when applying. Click here (Section 3, Explanation of Terms) or here for Foreign Education Credentialing instructions.

We recommend choosing an evaluator from a member organization of one of the following national associations of credential evaluation services: National Association of Credential Evaluation Services (NACES) or Association of International Credentials Evaluators (AICE).

Additional information

  • Two (2) vacancies to be filled in any one of the listed locations within this announcement.
  • In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.
  • Additional jobs may be filled from this announcement or any other source to fill these vacancies.
  • Alternative work schedule, staggered work hours may be available.
  • Salary: General Schedule (GS) Locality Pay tables may be found under Salaries & Wages.
Key Suitability Requirements:
  • Prior IRS Employment - Former employees will be subject to a screening of their prior performance and conduct with the Service. The Taxpayer First Act of 2019, 26 U.S. Code 7804, prohibits the IRS from rehiring certain former employees who were removed from service.
  • Tax Check - Must undergo a review of income tax verification. To check the status of your tax record go to: (https://www.irs.gov/individuals/get-transcript). If you are not in compliance, you will be determined unsuitable for employment with IRS.
  • Fingerprint/Criminal History Check - 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. For more information regarding your rights refer to Noncriminal Justice Applicant's Privacy Rights - FBI, FD-258 Privacy Act Statement - FBI, and SEAD-3-Reporting-U.pdf (dni.gov).

Candidates should be committed to improving the efficiency of the Federal government, passionate about the ideals of our American republic, and committed to upholding the rule of law and the United States Constitution.

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.

Review our 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.

Rating: Category rating will be used to rank and select eligible candidates. If qualified, you will be assigned to one of three quality level categories, CAT A, CAT B or CAT C. (This goes right above your Referral Sentence) Also the ICTAP statement should be CAT B to be well qualified.

Your qualifications will be evaluated based on your application materials (e.g., resume, supporting documents), your responses on the application questionnaire, and your responses to all assessments required for this position. Applicants who disqualify themselves will not be evaluated further.

You will be assessed on the following competencies (knowledge, skills, abilities, and other characteristics):
  • Arithmetic/Mathematical Reasoning
  • Attention to Detail
  • Decision Making
  • Flexibility
  • Integrity/Honesty
  • Interpersonal Skills
  • Reading Comprehension
  • Self-Management
  • Teamwork


Overstating your qualifications and/or experience in your application materials or application questionnaire may result in your removal from consideration. Cheating on an assessment may also result in your removal from consideration.

Referral: Eligible applicants rated in the highest category group, may be referred to a selecting official for consideration. Candidates, if required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring practices), will be interviewed in category group order. We will not reimburse costs related to the interview such as travel to and from the interview site

Veterans' preference is applied after applicants are assessed. Qualified preference eligibles who have a compensable service-connected disability of 10 percent or more (CPS, CP) are placed at the top of the highest category on the referral list (except for scientific or professional positions at the GS-9 level or higher). Remaining preference eligibles are placed above non-preference eligibles within their assigned category.

If you are a displaced or surplus Federal employee (eligible for the Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP), you must receive a rating of category CAT A/B to be rated as "well qualified" to receive special selection priority.

If you are selected, you will be subject to all requirements listed in the Requirements, Qualifications, and Additional Information sections of this announcement which includes, Prior Employment/Tax Checks, Fingerprint/Criminal History checks.

Required Documents

The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.
Incomplete or insufficient information may result in not being considered for the position, or not receiving special consideration for which you may be eligible.

Please view Application Preparation or How to write a resume for federal job.

1. Resume
… Your resume should:

  • Be limited to two (2) pages. Applicants with resumes exceeding two-pages will be removed from consideration. We recommend utilizing a standard 8.5x11-inch document size, a sans-serif font such as Arial or Calibri with a font size no smaller than 10-point for the main text, and page margins of 0.5 inches. Applicants that attempt to circumvent the 2-page limit page limit, for example by materially reducing readability, will be deemed ineligible. If you update your application, only the most recent resume received (uploaded under the "Resume" document type) will be considered to determine qualifications.
  • Include your name and contact information.
  • Include relevant work experience - Employer Name, Job Title, Employment dates (start to end date or present), number of hours worked per week, and a brief description of duties that clearly demonstrate your qualifications. To receive full credit for work experience, you must include specific MM/DD/YYY start and end dates for every position.
  • Include pay plan, series, and grade (e.g., GS-0301-09) for all federal service jobs.
  • Not include photographs, classified or sensitive information, SSN, encrypted/digitally signed documents, or other inappropriate content. Resumes containing prohibited information will be deemed ineligible.
  • Not include embedded links as they will not be opened or considered when determining qualifications.
  • Not include personal information such as age, sex, religion, race, or disability.
  • Not include specialized experience copied from the announcement or position description, as this is not a demonstration of your experience.
2. Education (if applicable) - Refer to Qualification and Education sections above for requirements
  • For positions with an education requirement, or if you are qualifying for this position based on education or training, submit a copy of your transcript(s) or equivalent. An official transcript(s) will be required if you are selected.
3. Registration/License (if applicable) - Current, active registration/license

4. Veterans' Preference (if applicable)
  • MUST submit a copy of your DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing dates of service and type of discharge.
  • If you are serving under active duty, provide certification from the Armed Forces that you will be discharged or released within 120 days from the date of certification. The certification must indicate your dates of service, rank and that you will be separated under honorable conditions.
  • 10-point preference eligible - Submit an Application for 10-point Veteran Preference, SF-15, along with the required documentation listed on the back of the form if you are a 10-point preference eligible. For more information on claiming veterans' preference view here.
5. Career Transition Assistance Plan (CTAP) or Interagency Career Transition Assistance Plan (ICTAP) (if applicable) Selection priority program for displaced or surplus federal employees:
  • Review and submit the required documentation as oulined under CTAP/ICTAP
6. Current and Former Federal Employees Documentation (if applicable)
  • Submit a copy of your most recent SF-50 (Notification of Personnel Action) or equivalent personnel action form which shows your grade and competitive service status.

How to Apply

Please read the entire announcement and all the instructions before you begin an application. To apply for and be considered for this position, you must complete all required questionnaires, assessments and submit all required documentation as specified in the How to Apply and Required Documents section. The complete application package must be submitted by 11:59 PM (ET) on the closing date of the announcement to receive consideration. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on 05/15/2026.

  1. To begin the application process, click the "Apply Online" button.
  2. You will be re-directed to USA STAFFING to continue your application process; answer the online questions. To preview the Application Questionnaire, please click the following link:https://apply.usastaffing.gov/ViewQuestionnaire/12951132.
    • Upload all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need is not imported from USAJOBS, you may upload it directly into this application.)
  3. Click the Submit Application button.
  4. If you are required to complete any USA Hire Assessments, you will be notified after submitting your application. The notification will be provided in your application submission screen and via email. The notification will include your unique assessment access link to the USA Hire system and the completion deadline. Additionally, in USAJOBS you can click "Track this application" to return to your assessment completion notice.
    • Access USA Hire using your unique assessment link. Access is granted through your USAJOBS login credentials.
    • Review all instructions prior to beginning your assessments. You will have the opportunity to request a testing accommodation before beginning the assessments should you have a disability.
    • Set aside up to 3 hours to take the USA Hire Assessments; however, most applicants complete the assessments in less time. If you need to stop the assessments and continue later, you can re-use your unique assessment link.
    • Your responses to the USA Hire Assessments will be reused for one year (in most cases) from the date you complete an assessment. If future applications you submit require completion of the same assessments, your responses will be automatically reused.
Visit the USA Hire Applicant Resource Center for practice assessments and assessment preparation resources.
Visit USA Hire Online Help for online assessment information, system requirements, reasonable accommodations, and what to expect next.

Reasonable Accommodations (RA): We provide reasonable accommodation to applicants with disabilities on a case-by-case basis; contact us if you require this for any part of the application and hiring process. To review reasonable accommodation policies and procedures please visit https://www.opm.gov/policy-data-oversight/disability-employment/reasonable-accommodations/.
  • USA Hire Assessment Reasonable Accommodation (RA) Requests: If you believe you have a disability (i.e., physical or mental), covered by the Rehabilitation Act of 1973 as amended that would interfere with completing the USA Hire Competency Based Assessments, you will be granted the opportunity to request a RA in your online application. Requests for RA for the USA Hire Competency Based Assessments and appropriate supporting documentation for RA must be received prior to starting the USA Hire Competency
    Based Assessments. Decisions on requests for RA are made on a case-by-case basis. If you meet the minimum qualifications of the position, after notification of the adjudication of your request, you will receive an email invitation to complete the USA Hire Competency Based Assessments, based on your adjudication decision. You must complete all assessments within 48 hours of receiving the URL to access the USA Hire Competency Based Assessments if you received the link after the close of the announcement. To determine if you need a RA, please review the Procedures for Requesting a Reasonable Accommodation for Online Assessments. (https://appsupport-usastaffing.opm.gov/hc/en-us/sections/45063131363475-Reasonable-Accommodation-Information)
To update your application, including supporting documentation: Visit USAJOBS - How to Update Application during the announcement open period, make updates or add supporting documentation, then continue through the entire application process and click Submit Application to send updates to the hiring agency. This option will no longer be available once the announcement has closed.

To view the job status or your application status: Visit USAJOBS - How to View Application/Job Status. Your application status page is where you can view your application status, USA Hire assessment completion status, and review your notifications sent by the hiring agency regarding your application.

Agency contact information

(ERC) Employee Resource Center
Email
covingtonpersonnel1@irs.gov
Address
Appeals - Specialized Exam Prog and Ref
1111 Constitution Ave NW
Washington, DC 20224
US

Next steps

Once your application package and online questionnaire is received you will receive an acknowledgement email. You are responsible for checking status updates and notifications in USAJOBS. Hard copy notifications will not be sent to you. " Please notify us if your contact information changes after the closing date of the announcement. If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position.

If selected, various checks will be conducted after acceptance of a tentative job offer.

  • Verification of U.S Citizenship
  • Selection Service Registration
  • Prior Employment Check
  • Tax Compliance Check
  • FBI Fingerprint Check/Background Investigation
  • eVerify (Eligibility to work in U.S Verification
In order to complete these tasks, you will be required to provide two current forms of identification (ID). You will be required to upload copies to your newhire record, and provide original/official documents at time of fingerprinting and again at onboarding. Failure to provide proper identification will result in removal of consideration or terminate employment offer.
  • Primary form of ID - Must have at least one, but may have two (such as a U.S. passport/passport card, state driver's license or ID card that is compliant with REAL ID, or U.S. military ID card)
  • Secondary form of ID - If you do not have two primary forms of ID, other acceptable forms of ID's are found on GSA's website (such as a U.S. Social Security card, original or certified birth certificate of the U.S., certificate of naturalization etc).
  • NOTE: Temporary Driver's License/state identification (paper copies) are not acceptable. If the name on your forms of ID do not match, you may need to bring the appropriate linking documentation (marriage license/ court order) showing the change in names.

The Fair Chance to Compete for Jobs Act prohibits the Department of Treasury and its bureaus from requesting an applicant's criminal history record before that individual receives a conditional offer of employment. To learn more, please visit our page at: Treasury.gov/fairchanceact.

Additional locations

(CA8513) 25520 Commercentre Dr
Lake Forest, CA
(CA0273) 501 W Ocean Blvd
Long Beach, CA
(CA0150) 300 N Los Angeles St
Los Angeles, CA
(CA6139) 4330 Watt Ave
Sacramento, CA
(CA8050) 290 North D St
San Bernardino, CA
(CA6109) 701 B St
San Diego, CA
(CA8207) 100 First St
San Francisco, CA
(CA6116) 55 S Market St
San Jose, CA
(CO1656) 600 17th St
Denver, CO
(CT3323) 333 E River Dr
Hartford, CT
(CT0061) 150 Court St
New Haven, CT
(DC0022) 1111 Constitution NW
Washington, DC
(FL0067) 400 W Bay St
Jacksonville, FL
(FL0061) 51 SW First Ave
Miami, FL
(FL2533) 1000 S Pine Island Rd
Plantation, FL
(FL2971) 2203 N Lois Ave
Tampa, FL
(GA0087) 401 W Peachtree St
Atlanta, GA
(IA0112) 210 Walnut St
Des Moines, IA
(IL0236) 230 S Dearborn St
Chicago, IL
(IN0133) 575 N Pennsylvania
Indianapolis, IN
(KY3123) 7300 Turfway Rd
Florence, KY
(KY0086) 600 Dr Martin L King
Louisville, KY
(LA0034) 600 S Maestri Pl
New Orleans, LA
(MA0137) 310 Lowell St
Andover, MA
(MA0153) 10 Causeway
Boston, MA
(MD0055) 31 Hopkins Plaza
Baltimore, MD
(MD0278) 5000 Ellin Rd
Lanham, MD
(MI0800) 985 Michigan Ave
Detroit, MI
(MI2210)3251 N Evergreen NE
Grand Rapids, MI
(MN1600) 30 E Seventh St
Saint Paul, MN
(MO1840) 2345 Grand
Kansas City, MO
(MO0106) 1222 Spruce
Saint Louis, MO
(MS0083) 100 W Capitol
Jackson, MS
(NC2598) 10715 David Taylor Dr
Charlotte, NC
(NC2668) 4905 Koger Blvd
Greensboro, NC
(NE0051) 1616 Capitol Ave
Omaha, NE
(NH6185) 75 Portsmouth Blvd
Portsmouth, NH
(NJ4555) 1 Newark Center
Newark, NJ
(NM1464) 6200 Jefferson St NE
Albuquerque, NM
(NV7516) 110 City Parkway
Las Vegas, NV
(NY7340) 130 S Elmwood Ave
Buffalo, NY
(NY0376)1040 Waverly Ave
Holtsville, NY
(NY0350) 290 Bwy-Foley Sq
New York, NY
(NY6412) 1600 Stewart Ave
Westbury, NY
(OH0189) 550 Main St
Cincinnati, OH
(OH0208) 200 N High St
Columbus, OH
(OH2320) 6450 Rockside Woods Blvd
Independence, OH
(OK1356) 55 N Robinson
Oklahoma City, OK
(OR0043) 1220 SW 3rd Ave
Portland, OR
(PA0277) 600 Arch St
Philadelphia, PA
(PA0233) 1000 Liberty Ave
Pittsburgh, PA
(SC0068) 1835 Assembly St
Columbia, SC
(TN0005) 5333 Getwell Rd
Memphis, TN
(TN0052) 801 Broadway
Nashville, TN
(TX0227) 300 E Eighth St
Austin, TX
(TX0302) 4050 Alpha Rd
Farmers Branch, TX
(TX0297) 8701 S Gessner
Houston, TX
(TX2982) 8122 Datapoint Dr
San Antonio, TX
(UT1431)2484 S Washington Blvd
Ogden, UT
(UT1522) 178 S Rio Grande St
Salt Lake City, UT
(VA0088) 400 N Eighth St
Richmond, VA
(WA0101) 915 Second Ave
Seattle, WA
(WI1720) 211 W Wisconsin Ave
Milwaukee, WI

Internal Revenue Service

WHY IS THE IRS A GREAT PLACE TO WORK? As an IRS employee, you will feel proud knowing you helped make America stronger while working at one of the world's biggest financial institutions. You will be part of an organization that collects over $2 trillion in revenue and processes over 200 million tax returns annually. We are proud of how we apply the tax law with integrity and fairness to all. The IRS hires talented and dedicated individuals from many backgrounds, including accounting, business, finance, law enforcement and information technology. You will be challenged & supported on a daily basis. Whether you are just starting out or looking for a new opportunity, consider an IRS career.

The U.S. Department of the Treasury has a distinguished history dating back to the founding of our nation. As the steward of U.S. economic and financial systems, Treasury is a major and influential leader in today's global economy. We have over 100,000 employees across the country and around the world. Come Join the Department of the Treasury and Invest in Tomorrow.

WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? Visit us on the web at www.jobs.irs.gov

Agency contact information

(ERC) Employee Resource Center
Email
covingtonpersonnel1@irs.gov
Address
Appeals - Specialized Exam Prog and Ref
1111 Constitution Ave NW
Washington, DC 20224
US