General Attorney (Tax) - Senior Technician Reviewer (Exempt Organizations Branch 2)

General Attorney (Tax) - Senior Technician Reviewer (Exempt Organizations Branch 2)

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.

Learn more about the general tasks related to this opportunity below, as well as required skills.

Duties

Reports to the Deputy Associate Chief Counsel. Acts as a legal and technical consultant on the most difficult, important, and complex professional legal and policy matters concerned with the work of the Branch(es), or which may affect the work of other Branches of the office, or other components of the Chief Counsel's Office.

These matters involve the incumbent in detailed and extensive research on complicated legal problems and the development of recommendations as to the positions to be taken by the Branch and the Office.

The incumbent considers all such questions which have broad legal ramifications, and he / she renders appropriate decisions for use by the Branch Chief or other officials of the Office of Chief Counsel.

As a General Attorney (Tax) - Senior Technician Reviewer, you will :

• Act as principal attorney in charge of recommending the policies and developing the procedures and regulations or other guidance in implementing new or amended legislation or addressing ongoing or developing issues in specific areas of tax law and is responsible for ensuring that these policies, procedures, and regulations or other guidance are consistent with the intent of the law and are administratively sound, efficient, and economical in operation.
• Perform field service activities in the subject area of the Branch(es) including legal assistance, document review, preparation of technical advice memoranda or other advice memoranda, appellate recommendations and litigation support.
• As necessary, participate in the resolution of some of the most complex technical problems presented by taxpayers or their representatives.
• As appropriate, speak or engage in panel discussions before business and professional groups on technical and legal matters relating to the work of the Branch(es).
• Act as project manager, assign project-related work to the attorneys and specialists within the Branch(es), advise them on the approach to take, review work product, and provide Branch Chief with performance feedback of work performed.

Qualifications

In order to qualify, you must meet the education and / or experience requirements detailed below by the closing date of this announcement.

Your resume must clearly describe your relevant experience; if qualifying based on education, your transcripts will be required as part of your application.

• 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.

GS-15 Experience Requirements :

• 1 year of general professional legal experience from any area of expertise; plus
• 3 year(s) of professional legal tax experience.

Professional Legal Tax Experience is defined as : Knowledge and expertise of the following Code sections : 115 - income of states, municipalities, etc.

• 501 through 509 - requirements of tax-exempt status under 501(a) and related provisions and foundation classification, where applicable;
• 511 through 514 - unrelated business income tax; 527 - political organizations; 529 - qualified tuition programs; 529A qualified ABLE programs;
• 530 - Coverdell education savings accounts; 4911 and 4912 - excise taxes on public charities; 4940 through 4948 - excise taxes on private foundations;
• 4958 through 4968 - excise taxes on excess benefit transactions, hospital compliance failures, donor advised funds, excess compensation, and certain investment income;
• 6033 - exempt organization reporting requirements; 6104 - disclosure of certain exempt organization information; 7428 - declaratory judgments related to section 501(c) organizations;

7611 - restrictions on church tax inquiries and examinations; and application of Federal tax laws to Indian tribal governments and their distributions.

Education Substitution : An LL.M. degree in the field of the position (tax) may be substituted for the one year of the general legal experience listed above.

Required Documents

A complete application includes 1. A resume, 2. Vacancy question responses, and 3. Submission of any required documents.

How to Apply

The following instructions outline our application process. You must complete this application process and submit any required documents by the specified deadline.

Benefits

A career with the U.S. government provides employees with a comprehensive benefits package.

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