Tax Law Specialist

Duties

WHAT IS THE RESEARCH, APPLIED ANALYTICS AND STATISTICS (RAAS) 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:

Research, Applied Analytics and Statistics Knowledge

Research, Applied Analytics and Statistics (RAAS) is the leading source for data analytics, statistical support, research tools and information, and breakthrough research technologies within the IRS. Our projects encompass a variety of subjects, including statistical analyses, program evaluations, research on topics affecting tax administration, compliance studies and the administration of enterprise research resources. RAAS provides an intellectually challenging and supportive environment for our employees. Within RAAS, Knowledge Development & Application (KDA) applies domain expertise in tax administration, economics, behavioral research and statistical methodology to advise IRS senior leadership and agency stakeholders in the development, analysis and implementation of associated policies and procedures. There are a few opportunities within this division. One is an opportunity with the RAAS Taxpayer Behavior Lab (TBL) to provide tax law subject matter expertise and apply advanced tax law research to support TBL's Taxpayer Burden Modeling and Estimation Program, RAAS's role in Regulatory Impact Analysis work, and domestic and international tax projects conducted with internal and external stakeholders. TBL focuses on understanding taxpayer needs and behavior through surveys, behavioral research, and data analytics. Specific focus areas include compliance costs, behavioral insight research, and studies related to domestic and international tax compliance and noncompliance. The other is with the Partnership & Innovation (P&I) Lab, which is seeking candidates for a position supporting our research portfolio with the IRS Large Business & International and Small Business / Self-Employed divisions. These projects delve deeply into some of the most complex research questions in the US tax system and provide an opportunity to have real world impact. In either lab, tax law specialists would work closely with other tax experts as well as our resident data scientists, economists, behavioral scientists, and operation research analysts to effectively address complex research questions.

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

• Serves as subject matter expert in tax matters related to all taxpayer segments such as individual's taxpayers, corporations, S corporations, partnerships, tax-exempt organizations, estates, trusts, employers, and information return issuers.

• Serves as subject matter expert in specialized research involving implementation of, or compliance with, the Internal Revenue Code and regulations.

• Provides subject matter expertise regarding tax and regulatory changes that impact taxpayer burden to inform the creation and modification of burden survey data collection instruments.

• Serves as an expert technical tax advisor in areas covered by obscure or difficult to interpret segments of independent statutes as they apply to TBL's Taxpayer Burden Modeling and Estimation Program and RAAS's role in Regulatory Impact Analysis work.

• Analyzes new and proposed legislation and recent court decisions to evaluate their potential to impact taxpayer burden for TBL's Taxpayer Burden Modeling and Estimation Program, new and revised IRS regulations, and related behavioral research conducted with internal and external partners.

• Provides subject matter expertise regarding tax and regulatory changes that impact the Partnership & Innovation Lab's research projects with LB&I and SBSE, with an emphasis on pass-through entities.

• Analyzes new and proposed legislation and recent court decisions to evaluate their potential to impact ongoing and expected research projects, new and revised IRS regulations, and related research conducted with internal and external partners.

Help

Requirements

Conditions of Employment

• 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.

• 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))

• A 1-year probationary period is required.

• Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.

• 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.

• 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.

• 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 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.

• File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.

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:

SPECIALIZED EXPERIENCE GS-14: To qualify for the GS-14, you must have at least one year of specialized experience equivalent to the GS-13 which is the next lower grade level of the normal line of progression of this position in the Federal government. Specialized experience is experience that is related to the work of this position and has provided you with the competencies required for successful job performance. Qualifying experience is experience that demonstrated accomplishment of legal, tax accounting, or other project assignments that required a wide range of knowledge of Federal tax laws, regulations, precedent decisions, or other areas related to the position to be filled. This knowledge is generally demonstrated by assignments where the applicant analyzed a number of alternative approaches in the process of advising management concerning major aspects of Federal tax laws, regulations, and precedent decisions. Examples of qualifying specialized experience include: Prepare legal memoranda, review or draft rulings, determination or advisory letters related to Federal taxation. Analyze and adjudicate tax claims, appeals, settlement offers, or similar work related to Federal tax operations. Conduct legal research and analysis and prepare briefs or similar documents that interpret laws and regulations. As an accountant, a tax preparer, a financial manager, auditor, or investigator conduct work that requires application of Federal tax accounting principles and/or the Internal Revenue Code and related laws.

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

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

• 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 non-bargaining unit position.

• Tour of Duty: Monday-Friday; Day Shift

• Start and stop times between 6:00 a.m. and 6:00 p.m.

• 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.

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

• File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.

• 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

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.

Read more