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Appeals Officer (Estate and Gift) 6 Month Register

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Anchorage, AK

Employer:  Internal Revenue Service - IRS
Category:  Legal
Job Type:  Full Time

Description

Summary

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
Learn more about this agency

This job is open to
  • Career transition (CTAP, ICTAP, RPL)

    Federal employees who meet the definition of a "surplus" or "displaced" employee.
  • The public

    U.S. Citizens, Nationals or those who owe allegiance to the U.S.

Clarification from the agency

Open to U.S. Citizens/Nationals

Videos

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.


Requirements

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:

SPECIALIZED EXPERIENCE: 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 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 to resolve tax disputes; Experience recognizing and assessing the complexity of factual or legal issues, and conducting legal research; 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; Experience applying 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.

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: Monday - Friday; 8:00 a.m. to 4:30 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.
  • 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.
  • Relocation expenses - No
  • 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) , recruiting strategy.
  • 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.
  • 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.
  • Though many locations may be listed, you will be limited to a maximum of 3 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.
  • 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. Applicants will be considered in the category group order. Selections from this announcement may be made no later than 10/21/2024.
  • Occasional Travel may be required, 1 to 5 nights per month.


  • 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 window Learn 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.

How You Will Be Evaluated

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):
  • Decision Making
  • Influencing/Negotiating
  • Tax Law Practices
  • Teamwork
  • Workload Management

Category rating will be used to rank and select eligible candidates. If qualified, you will be assigned to one of two quality level categories, CAT A/B, CAT C depending on your responses to the online questions, regarding your experience, education, and training related to this position. Your rating may be lowered if your responses to the online questions are not supported by the education and/or experience described in your application.

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 CAT C to be rated as "well qualified" to receive special selection priority.

  • 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 window Learn 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.
  • Required Documents

    As a new or existing federal employee, you and your family may have access to a range of benefits. Your benefits depend on the type of position you have - whether you're a permanent, part-time, temporary or an intermittent employee. You may be eligible for the following benefits, however, check with your agency to make sure you're eligible under their policies.

    The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.
    1. 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.
    2. Online Application - Questionnaire
    3. Education - See Education Section above
    4. Registration/License (if applicable) - active, current registration/license
    5. 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.
    6. 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.
    7. 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.
    8. 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).
  • How to Apply

    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 05/10/2024 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 05/10/2024.

    To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12380954
    • 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 05/10/2024.
    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

    IRS Cincinnati External

    Email
    covingtonpersonnel1@irs.gov

    Address

    Appeals - Specialized Exam Prog and Ref
    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.
  • Fair and Transparent

    The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
    • Equal Employment Opportunity (EEO) Policy
    • Reasonable accommodation policy
    • Financial suitability
    • Selective Service
    • New employee probationary period
    • Signature and false statements
    • Privacy Act
    • Social security number request
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