Appeals Officer (Estate And Gift) 6 Month Roster

Duties

WHAT IS THE APPEALS 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:

Independent Office of Appeals: Specialized Exam Programs & Referrals/Area 10/Team 2

The following are the duties of this position at the full working level.

• Conducts Appeals conferences for the settlement of the largest and most complex tax cases in which taxpayers have appealed determinations made by the Service or have filed petitions with the U.S. Tax Court for redetermination of tax liability. Cases typically concern large, complex businesses, including those with extensive subsidiaries, diversified activities, multiple partners and national or international scope of operations.

• Conducts extensive research and analysis to determine and apply the law to the complex facts and policy issues presented. Serves as an expert in determining a final settlement and resolving appealed cases where there is little or no previous interpretation of statutory provisions, laws and regulations are highly subjective, precedents are nonexistent, obscure or conflicting, and there are significant amounts of money at issue, or precedent setting issues. Where issues are unclear or where a clear precedent is lacking, determines the appropriate resolution based upon relevant factors including reasonableness, adjudication trends and settlement practices.

• Analyzes case files, supporting documents and other information that relate to tax liability. Reviews cases for adequate technical development of issues.
  
  Obtains and evaluates expert testimony or information in highly technical areas such as engineering, finance, science, art, etc. to resolve complex valuation issues. Remedies defects or inadequacies in cases or on issues either independently or collaboratively with other team members, or by referral to the appropriate Service component.

• Deals professionally and effectively with taxpayers, representatives and co-workers. Conducts Appeals conferences and negotiations in a dignified and orderly manner, with displayed impartiality. Negotiates settlements of cases on the basis of facts developed and applicable law and regulations, considering the hazards of litigation.

Help

Requirements

Conditions of Employment

STANDARD POSITION DESCRIPTIONS (SPD):

PD92932

Visit the IRS SPD Library to access the position descriptions.

• 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. As a reminder

• If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management. In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.

• The employment of any candidate selected for this position, 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.

• Obtain and use a Government-issued charge card for business-related travel.

• 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: Monday

• Friday; 8:00 a.m. to 4:30 p.m.

• Alternative work schedule, staggered work hours or telework may be available.

• Relocation expenses

• No

• 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.

• Occasional Travel may be required, 1 to 5 nights per month.

• This announcement will establish an inventory of applicants. This inventory will be used to fill vacancies in the locations listed and additional vacancies as they become available for the next 6 months contingent upon funding and space requirements. Applicants must apply by the closing date of the announcement (11:59 pm ET), 05/10/2024 to be considered.

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-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.

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

SPECIALIZED EXPERIENCE: GS-14 LEVEL:

You must have one 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 in Federal estate and gift tax laws, judicial decisions and precedents including but not limited to fields of law such as wills and trusts, probate, contracts, real and personal property, corporations, commercial law and insurance; Experience working with financial, professional or business accounting practices to analyze, estate, gift or fiduciary assets (such as intangible factors, large corporation) to resolve tax disputes; Recognizing and assessing the complexity of factual or legal issues and conducting Legal research; Experience applying legal principles, theories and practices to analyze and interpret legal issues specifically to determine effect on tax liabilities or financial statements; Experience interpreting the law in situations where there are uncertainties or conflicts in statutes, regulations, case law, or other guidance to determine and apply the appropriate intent of the law in tax situations; Applying litigating hazards and exercising judgments involving matters of law particularly as they relate to resolving tax disputes; Interpreting and analyzing financial statements of multiple entities (e.g., estates, businesses, trusts) to determine value; Experience using legal analysis or accounting with respect to tax implications in making financial or business decisions; and Experience applying professional accounting/valuation principles, theory, and practices to analyze and interpret appraisals of value, accounting records, or systems specifically to determine effect on tax liabilities or financial statements.

AND

MEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible.

To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to. Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks.

AND

TIME AFTER COMPETITIVE APPOINTMENT: By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment. For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens".

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

Education

A copy of your transcripts or equivalent documentation is required for positions with an education requirement, or if you are qualifying based on education or a combination of education and experience. An official transcript will be required if you are selected.

If the position has specific education requirements and you currently hold, or have previously held, a position in the same job series with the IRS, there is no need to submit a transcript or equivalent at this time. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series.

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.