Legal Administrative Specialist (Estate & Gift Tax)-DIRECT HIRE - 12 MONTH REGISTER - AMENDED

Duties

WHAT IS THE SMALL BUSINESS / SELF EMPLOYED (SB / SE) DIVISION?

A description of the business units can be found at :

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 types 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.

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.

• In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.
• Must be a U.S. Citizen or National and provide proof of U.S. Citizenship.
• Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).

Qualifications

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

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.

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.

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

a Ph.D., or equivalent doctoral degree education in Law from an Accredited College or University.

an LL.M from a full course of study in a School of Law accredited by the American Bar Association.

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.

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 resulting from investigation of the deceased estate.

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.

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.

Additional Information

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.

• 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.
• We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
• 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 has been authorized for eligible, highly qualified applicants at the GS-11 and GS-12 grades. A service agreement will be provided to new employees prior to entrance on duty.

This monetary incentive will be disbursed as outlined in the service agreement.

• 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.
• If this position is designated as hard to fill and you were referred by an IRS employee, the employee may be eligible to receive a bonus for referring you under The Employee Referral Bonus Program (ERBP) .

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 allows applicants to apply up to the closing date of the announcement, 01 / 16 / 2025 .

This announcement will establish an inventory of applicants. Contingent upon funding and space requirements, one or more vacancies may be filled at the locations listed in this announcement as they come available.

Cut-off date(s) 6 / 7 / 2024; Past cut-off date(s) 4 / 19 / 2024.

Required Documents

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

• Online Application - Questionnaire
• Education - See Education Section above
• Registration / License (if applicable) - active, current registration / license
• 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.

How to Apply

This Direct Hire Public Notice is to gather applications that may or may not result in a referral or selection. Your application will remain active through the open period of this Public Notice.

Applicants will be referred on a first in, first out basis.

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).

To preview the Application Questionnaire, please click the following link :

• 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 complete , you must click the "Submit Application" button prior to 11 : 59 PM (ET) on 01 / 16 / 2025.

To verify the status of your application both during and after the announcement open period, log into your USAJOBS account.

Agency Contact Information

IRS Philadelphia External

EmailAddressSBSE EXAM - Examination Deputy Operations

Please ensure you read the below overview and requirements for this employment opportunity completely.

1111 Constitution Ave NW

Washington, DC 20224

USNext Steps

Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures.

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.

Fair & Transparent

The Federal hiring process is set up to be fair and transparent. Please read the following guidance.

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