Job Description (Please follow all instructions carefully)

Summary

Positions under this announcement are being filled using a Direct Hire Authority (DHA). For information on the Recruitment Incentive please reference the Additional Information section of this announcement.

Click on "Learn more about this agency" button below to view Eligibilities being considered and other IMPORTANT information.

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

Clarification from the agency

Open to U.S. Citizens/Nationals

Duties

WHAT IS THE SMALL BUSINESS/SELF EMPLOYED (SB/SE) DIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions

Vacancies will be filled in the following specialty areas:
SB/SE DEPUTY COMMISSIONER EXAM

The 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 type 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.

Conditions of Employment

Must be a U.S. Citizen or National and provide proof of U.S. Citizenship. (Birth certificate showing birth in the U.S; Unexpired U.S. Passport; Certificate of Citizenship or Naturalization; or Report of Birth Abroad of a U.S. Citizen (Form FS-240))
Undergo a review of prior performance/conduct and an income tax verification. Refer to "Get Your Tax Record" at http://www.irs.gov/(https://www.irs.gov/individuals/get-transcript) to check the status of your account, balance owed, payment history, make a payment, or review answers to tax questions. If you are not in compliance, you will be determined unsuitable for employment with IRS.
Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).
Complete a Declaration for Federal Employment to determine your suitability for Federal employment, at the time requested by the agency.
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. These documents must be unexpired original or certified copies.
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. In accordance with 5 U.S. Code § 9202(c) and 5 C.F.R § 920.201 certain positions are exempt from the provisions of the Fair Chance to Compete Act. Applicants who believe they have been subjected to a violation of the Fair Chance to Compete for Jobs Act, may submit a written complaint to the Department of Treasury by email at, FairChanceAct@treasury.gov. To learn more, please visit our page at: Treasury.gov/fairchanceact.

Qualifications

Federal experience is not required. The experience may have been gained in the public sector, private sector or 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/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:

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. This knowledge may be met through experience and/or education. To meet this requirement, the applicant must demonstrate the following experience: Substantive knowledge of state and federal laws, judicial decisions and precedents, legal codes, court procedures, legal practices, legal instruments and documents, government regulations, executive orders, and agency rules specific to tax administration and compliance. Exceptional skill in researching, interpreting, examining, analyzing and applying relevant state and federal laws, regulations, related statutes, and sub-regulatory guidance, sufficient to produce written reports, relevant forms, instructions, explanatory publications, legal memoranda, proposed legislation, and other materials, sufficient to address taxpayer rights and responsibilities, propose tax legislation or regulation, and issue opinions and/or decisions specific to tax administration or compliance.

In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below:

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 for this position includes: Experience working in a legal environment whereby you provided technical advice on legal requirements, conducted legal research and analysis, drafted/authored written opinions, decisions, and/or proposals on matters involving federal tax laws, rules, regulations, and practices. Experience must be sufficient to demonstrate- Knowledge of Federal tax laws, various State and foreign laws, judicial decisions, and precedents; Organizing, analyzing, and managing voluminous case information; Skill in researching and evaluating complex legal questions involving state and federal laws; Ability to reach a determination and take appropriate action to impact compliance with federal laws.

OR
Three (3) full years of progressively higher level graduate education in Law from an Accredited College or University

OR
a Ph.D., or equivalent doctoral degree education in Law from an Accredited College or UniversityORan LL.M from a full course of study in a School of Law accredited by the American Bar Association

OR
A combination of education and experience as described above.

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 for this position includes: Experience working in a legal environment whereby you provided technical advice and guidance on Federal tax law requirements. Experience conducting legal research and analysis on complex Federal and State tax laws. Experience authoring legal opinions, decisions, determinations, or proposals on matters involving federal tax laws, rules, and/or regulations. Experience working with Federal, Gift, and Generation-Skipping Transfer tax laws, including Internal Revenue Code, Tax Regulations, IRS Revenue rulings and procedures and precedent decisions. Experience analyzing and adjudicating tax matters, appeals, settlement offers, or similar work related to Federal tax operations.

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 for this position includes: Experience interpreting and applying tax laws to Federal estate and gift tax returns and interpreting and applying tax laws, judicial decisions, and precedents to fields of law such as wills and trusts, probate, contracts, real and personal property, corporations, commercial law and insurance. Experience researching, evaluating, and responding to complex legal questions to determine tax liability pertaining to Federal estate and gift tax returns. Experience interpreting and explaining complex points of law and valuation matters to legal and factual situations and to persuade highly competent representatives concerning determinations made on tax issues and liability. Experience working with financial, professional or business accounting practices to analyze fiduciary, estate or gift assets (such as intangible factors, large corporation).

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. Specialized experience for this position includes: Experience working all aspects of Federal estate and gift taxation laws and important judicial decision and procedures. experience writing clear and concise reports and work papers that include significant tax issues, findings and analyses of legal and factual situations encountered. Experience in researching and evaluating complex legal questions to determine tax liability pertaining to Federal estate and gift tax returns; and skill in interpreting and explaining complex points of law and valuation matters to legal and factual situations and to negotiate with highly competent representatives concerning determinations made on tax issues and liability. Experience working with financial, professional or business accounting practices to analyze complex fiduciary, estate or gift assets, such as proposing adjustments for sizeable tax deficiencies (e.g., intangible factors, large corporation) resulting from investigation of the deceased estate.

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

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: 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 for Foreign Education Credentialing instructions.

Additional information

Subject to a 1-year probationary period (unless already completed).
Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.
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.
We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
The salary range indicated in this announcement reflects the minimum locality pay up to maximum locality pay for all duty locations listed. The range will be adjusted for selected duty location. General Schedule locality pay tables may be found under Salaries & Wages.
This is a bargaining unit position.
Tour of Duty: Day Shift, between 6:00am - 6:00pm
Alternative work schedule, staggered work hours or telework may be available.
In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.
Relocation expenses - None
A recruitment incentive may be offered
File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.
Obtain and use a Government-issued charge card for business-related travel.

Though many locations may be listed, you will be limited to a maximum of 6 location choices. Please consider each location carefully when applying. If you are selected for a position at one of your location selections, that location will become your official post of duty.

If the position(s) are no longer needed prior to the closing date, this announcement may be closed early.
This is an open continuous announcement which will be used to fill vacancies in the locations listed as they become available for the next 12 months contingent upon funding and space requirements. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the future cutoff dates to be considered: If additional vacancies exist, applicants who applied after the initial cutoff date who place in the highest category will be considered next. Selections from this announcement may be made no later than (NLT) 04/16/2025.

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.

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.

You will be evaluated for this job based on how well you meet the qualifications above.

Your application includes your resume, responses to the online questions, and required supporting documents. Please be sure that your resume includes detailed information to support your qualifications for this position; failure to provide sufficient evidence in your resume may result in a "not qualified" determination.

Rating: You will be assessed on the following competencies (knowledge, skills, abilities, and other characteristics):

Referral: If you are among the top qualified candidates, your application 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 quality 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 to be rated as "well qualified" to receive special selection priority.

The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.

Resume - Your resume MUST contain dates of employment (i.e., month/year to month/year or present). To ensure you receive full credit for relevant experience, include the hours worked per week. We recommend that your resume not exceed 5 pages. If including Federal service experience, you MUST provide the pay plan, series, and grade, i.e., GS-0301-09. If the pay plan, series, and grade are not provided, it may result in an ineligible determination.
Your resume must NOT include photographs, classified or government sensitive information, social security number (SSN), encrypted/digitally signed documents, or other inappropriate material or content. If your resume contains prohibited information as listed above, your application will be determined ineligible, and you will not receive consideration for this position. (Cover letters are optional.) Please view Resume Tips.
It is also recommended that your resume not include personal information such as age, gender, religion, race, disability, etc.
Online Application - Questionnaire
Education - See Education Section above
Registration/License (if applicable) - active, current registration/license
Veterans' Preference (if applicable) - You 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 SF-15. Veterans Affairs/Armed Forces certification must include the percentage of the service-connected disability or disabilities (including the "combined" percentage if you have more than one disability). Refer to FedsHireVets for additional information on veterans' preference.
Career Transition Assistance Plan (CTAP) (if applicable) - You MUST submit the required documentation as outlined at: Career Transition Assistance Plan (CTAP). If you are an IRS CTAP eligible, you can apply for jobs within and outside the commuting area. If you are a Treasury CTAP eligible can apply for jobs within the commuting area.
Interagency Career Transition Assistance Plan (ICTAP) (if applicable) - If you are a displaced or surplus Federal employee, click Interchange Career Transition Assistance Plan (ICTAP) for eligibility and a detailed list of required documents.
High School Diploma (or equivalent) - If you are 16 or 17 years of age, you MUST submit documentation of graduation from high school (or equivalent); OR completion of a formal vocational training program; OR statement from school authorities agreeing with your decision to pursue employment rather than continuing your education.

Please note that if you do not provide all required information, as specified in this announcement, your application will be determined incomplete, and you will not be considered for this position (or may not receive the special consideration for which you may be eligible).

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 01/16/2025 and/or cut-off dates in this announcement. 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 01/16/2025.

To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12370584

To begin the application process, click the "Apply Online" button.
You will be re-directed to USA STAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN).
To complete, you must click the "Submit Application" button prior to 11:59 PM (ET) on 01/16/2025.

To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account (https://my.usajobs.gov/Account/Login). There you will find a record of your application, the application status, and an option to Update Application. This option will no longer be available once the announcement has closed.

To verify the status of your application both during and after the announcement open period, log into your USAJOBS account: https://my.usajobs.gov/Account/Login . All of your applications will appear on the Welcome page. The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application. 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/.

Agency contact information

(ERC) Employee Resource Center

Email

Hco.phl.int@irs.gov

Address

SBSE EXAM - Examination Deputy Operations
1111 Constitution Ave NW
Washington, DC 20224
US

Learn more about this agency

Next steps

Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures at https://www.jobs.irs.gov/midcareer/reasonable-accommodation.html. 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.

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. You may check the status of your application for this position at any time by logging onto the USAJOBS "My Account" tab and clicking on "Application Status." For a more detailed update of your application status, you may click on "more information." 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.

Accepting applications

Open & closing dates

04/10/2024 to 01/16/2025
Salary

$72,553 - $191,900 per year
Pay scale & grade

GS 11 - 14
Locations

75 vacancies in the following locations:
Additional locations are listed below.
Remote job

No
Telework eligible

Yes—as determined by the agency policy.
Travel Required

25% or less - You may be expected to travel for this position.
Relocation expenses reimbursed

No
Appointment type

Permanent -
Work schedule

Full-time -
Service

Competitive
Promotion potential

None
Job family (Series)

0901 General Legal And Kindred Administration
Supervisory status

No
Security clearance

Not Required
Drug test

No
Position sensitivity and risk

Moderate Risk (MR)
Trust determination process

Suitability/Fitness
Announcement number

24-12370584P-SBD-0901-11T14
Control number

785946100

Legal Administrative Specialist (Estate and Gift Tax)(Legal Specialist)-DH-12 Month Roster Job

Summary

This job is open to

Career transition (CTAP, ICTAP, RPL)

The public