Associate Chief Counsel (Income Tax and Accounting)

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. To learn more, click the links below: IRS Office of Chief Counsel Careers Site Meet Our People Learn about our Legal Divisions

Duties

As a key member of the executive staff of the Chief Counsel, the Associate Chief Counsel (Income Tax and Accounting) is responsible for coordinating and directing all activities of the Income Tax and Accounting (ITA) Division of the Office of Chief Counsel, Internal Revenue Service (IRS). The IT&A Division provides legal advisory services regarding fundamental rules of the federal income tax system, including a wide variety of basic income tax and tax accounting issues. The division is responsible for gross income issues, including income from discharge of indebtedness; personal deductions, including alimony payments and charitable contributions; business expenses, including home office expenses; like-kind exchanges; capital gains and losses; net operating losses; proper year for inclusion of income, including issues relating to installment sales and long-term contracts; proper year for deductions, including economic performance concepts; capitalization and inventory issues; accounting methods and periods; and the alternative minimum tax. In addition, the ITA Associate Chief Counsel works closely with Treasury officials and IRS Division Commissioners and other Associate and Division Counsel on program matters (e.g., identifying and prioritizing emerging issues and developing published guidance needs).

As the Associate Chief Counsel (ITA) you will:

• Serves as the principal legal advisor to the Internal Revenue Service and the Office of Chief Counsel on matters relating to income tax and accounting; publishes public and other technical guidance on such issues; and shares responsibility with Division Counsel for the direction and oversight of the Counsel-wide litigation program involving income tax and accounting. Represents the IRS and the Treasury Department on sensitive and controversial issues related to these areas.
• Formulates and directs programs and policies with respect to litigation of ITA issues in the U.S. Tax Court, and together with the Division Counsel (DC), makes determinations as to which of such cases should be tried, settled, and conceded. Assures IRS-wide consistency of approach in ITA tax litigation and, together with the DC, reviews and coordinates pleadings, briefs, settlement documents, notices of appeal, and other materials prepared in connection with U.S. Tax Court litigation involving ITA subject matter. Except with respect to certiorari matters, the incumbent, in consultation with the DC, approves recommendations of acquiescence and non-acquiescence in adverse decisions and orders in such cases and suits and makes recommendations to the Department of Justice (DOJ) regarding appeals, offers in compromise, or settlement in such cases or suits pending on appeal. Coordinates appellate litigation with the General Counsel and Commissioner of Internal Revenue, as appropriate.
• Provides executive direction to staff engaged in drafting revenue rulings, revenue procedures, notices, announcements, and news releases to be published for the guidance of taxpayers and IRS personnel; issuing technical advice memoranda responding to questions raised by IRS examiners; issuing private letter rulings and general technical information letters in response to requests from taxpayers; approving taxpayer requests to change their method of accounting; and preparing legal opinions for other Chief Counsel offices and IRS functions with respect to legal questions raised in litigation and IRS programs.
• Works with Treasury officials to coordinate recommendations for legislation that particularly affects IT&A subject matter; directs IRS participation in this aspect of the legislative process, including the furnishing of advice and guidance with respect to the development of new or revised legislative proposals. Also directs the preparation and review of proposed regulations and Treasury Decisions, the assessment of public comments and conduct of public hearings on proposed regulations and manages the movement of regulations through the review process within the IRS and the Treasury Department.
• Leads and manages coordination and collaboration with internal and external stakeholders to ascertain and address concerns related to ITA subject matter and helps maintain a continuing dialogue with the public and practitioners. Also manages responses to Congressional and other written inquiries regarding topics within ITA's jurisdiction.

Salary

• $150,160 - $225,700/year

Conditions of Employment

• Refer to "Additional Information"
• Click "Print Preview" to review the entire announcement before applying.
• Must be a U.S. Citizen or National

Qualifications

To qualify for this position of Associate Chief Counsel (ITA) you must meet the following requirements:

• 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;
• Desired Education/Experience: An LL.M. in Taxation is desired but not required. Seven (7) years of professional legal tax experience is desired.

As a basic requirement for entry into the SES, applicants must provide evidence of progressively responsible executive leadership and supervisory experience that is indicative of senior executive level managerial capability. The ideal candidate will have experience supervising many employees through subordinate supervisors and have experience hiring, developing, and evaluating employees. Typically, experience of this nature is at the GS-15 or equivalent level in the federal service or its equivalent in the private sector.

To meet the minimum qualifications, you must submit a two-page resume that shows you possess the five Executive Core Qualifications (ECQs) and Technical Qualifications (TQs). To be considered, the resume must not exceed two pages. If selected for this position you will be required to address each ECQ during a structured interview with the Office of Personnel Management (OPM) Qualifications Review Board (QRB). Written narratives for the ECQs are not required.

Current and former career SES employees, and OPM Candidate Development Program (CDP) graduates are exempt to address the ECQs.

By statute, OPM prescribes Executive Core Qualifications (ECQs) for the appointment of career SES members. The ECQs were designed to evaluate executive experience and not technical expertise. The following ECQs provide the focus for certification of executive core qualifications for initial appointment to the Senior Executive Service. Your two-page resume should show that you possess the Executive Core Qualifications listed below:

1. Commitment to the Rule of Law and the Principles of the American Founding: This core qualification requires a demonstrated knowledge of the American system of government, commitment to uphold the Constitution and the rule of law, and commitment to serve the American people.
2. Driving Efficiency: This core qualification involves the demonstrated ability to strategically and efficiently manage resources, budget effectively, cut wasteful spending, and pursue efficiency through process and technological upgrades.
3. Merit and Competence: This core qualification involves the demonstrated knowledge, ability and technical competence to effectively and reliably produce work that is of exceptional quality.
4. Leading People: This core qualification involves the demonstrated ability to lead and inspire a group toward meeting the organization's vision, mission, and goals, and to drive a high-performance, high- accountability culture. This includes, when necessary, the ability to lead people through change and to hold individuals accountable.
5. Achieving Results: This core qualification involves the demonstrated ability to achieve both individual and organizational results, and to align results to stated goals from superiors.

In addition to the ECQs, candidates must address Technical Qualifications (TQs). TQs are designed to assess an applicant's experience relevant to the specific position requirements. All applicants must clearly demonstrate in their two-page resume, experience and accomplishments related to the TQs below:

TECHNICAL QUALIFICATIONS (TQs):

1. Demonstrated ability to develop nationwide strategies and provide dedicated support and legal advice to high profile significant IRS top ranking officials and provide effective quality legal services to both internal and external customers.
2. Demonstrated comprehensive, professional knowledge of and experience in applying tax laws affecting ITA subject matter (e.g., issues involving gross income, personal deductions, business expenses, like-kind exchanges, tax accounting methods, and tax procedure).

Desirable:

1. A thorough understanding of the operations and organization of the Internal Revenue Service and Office of Chief Counsel.

Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional; philanthropic; religious; spiritual; community; student; social). You will receive credit for all qualifying experience, including volunteer experience. 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.

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: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. If you are qualifying based on foreign education, you must submit proof of creditability of education as evaluated by a credentialing agency. For further information, visit: Recognition of Foreign Qualifications | International Affairs Office (ed.gov) Other Information Relocation expenses may be authorized for current Federal Employees. This is a non-bargaining position. We offer opportunities for telework. We offer opportunities for flexible work schedules. Conditions of Employment Continued: Subject to a 1-year trial period (unless already completed). You will serve a one-year Senior Executive Service (SES) probationary period unless you previously completed the probationary period in the SES. 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. Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer. 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. Public Trust (85PS) Background Investigation required Obtain and use a Government-issued charge card for business-related travel. File a Confidential Financial Disclosure Report OGE-278e within 30 days of appointment and annually from then on. Undergo an income tax verification. 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. This position requires that the successful candidate undergo personnel vetting, which includes a background investigation and enrollment upon onboarding into "Continuous Vetting." Enrollment in Continuous Vetting will result in automated record checks being conducted throughout one's employment with Treasury. The successful candidate will also be enrolled into FBI's Rap Back service, which will allow Treasury to receive notification from the FBI of criminal matters (e.g., arrests, charges, convictions) involving enrolled individuals in near real-time. There are three key documents that contain important information about your rights and obligations. Please read and retain these documents: Noncriminal Justice Applicant's Privacy Rights, for those who undergo an FBI fingerprint-based criminal history record check for personnel vetting, which includes Rap Back, FD-258 Privacy Act Statement - FBI (this is the same statement used when your fingerprints are submitted as part of your background investigation), and SEAD-3-Reporting-U.pdf (dni.gov), (applicable to those who hold a sensitive position or have eligibility for access to classified information)" Required Documents

A complete application includes 1. A resume, 2. Vacancy Questionnaire Responses, and 3. Submission of any required documents. Please note that if you do not provide all required information, as specified in this announcement, you may not be considered for this position (or may not receive the special consideration for which you may be eligible).

1. RESUME: All applicants are required to submit a two-page resume (NOT TO EXCEED 2 PAGES). To receive full credit for relevant experience, please list the month/year and number of hours worked for experience listed on your resume. Please view resume tips. Resume should clearly state your experience related to this position as described in the Duties section and Qualifications section.

2. VACANCY QUESTION RESPONSES: Responses are automatically submitted through USA Jobs when you apply to this vacancy

3. ADDITIONAL REQUIRED DOCUMENTS: In addition, applicants are required to submit the following supporting documentation:

• Memorandum of Interest (MOI) summarizing your interest in the position
• Performance Evaluation (not more than 2 years old)

SENIOR EXECUTIVE SERVICE (SES) NONCOMPETITIVE APPLICANTS: If you are currently serving under a career SES appointment, are eligible for reinstatement into the SES, or have successfully completed a SES Candidate Development Program approved by OPM, proof of SES noncompetitive eligibility must be submitted:

• SF-50 showing your status as a current Career SES appointee, former Career SES appointee with career SES reinstatement eligibility, or current or reinstatement eligible Career SES-equivalent executive who is/was employed in a Federal government agency that has an interchange agreement with the Office of Personnel Management (OPM) allowing for movement between the agency's SES-equivalent personnel system and the SES; OR
• A certificate of completion from an OPM-approved SES Candidate Development Program (CDP). This applies only if your ECQs have been approved by an OPM Qualifications Review Board through the SES CDP.
• Note: Former Career Reserve Senior Executive Service employees and graduates of a SES Candidate Development Program who have been certified by OPM's QRB are not required to address the ECQs

EDUCATION DOCUMENTATION: For positions with an education requirement, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected and not already on file. See "Education" for more details.

PROFESSIONAL CERTIFICATION: If selected, you will be required to submit an original Certificate of Good Standing from your State Bar if not already received by the agency.

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 the closing date of this announcement. To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12790623

• To begin, click Apply to access the online application. You will need to be logged into your USAJOBS account to apply. If you do not have a USAJOBS account, you will need to create one before beginning the application.
• Follow the prompts to select your resume and/or other supporting documents to be included with your application package. You will have the opportunity to upload additional documents to include in your application before it is submitted. Your uploaded documents may take several hours to clear the virus scan process.
• After acknowledging you have reviewed your application package, complete the Include Personal Information section as you deem appropriate and click to continue with the application process.
• You will be taken to the online application which you must complete in order to apply for the position. Complete the online application, verify the required documentation is included with your application package, and submit the application. You must re-select your resume and/or other documents from your USAJOBS account or your application will be incomplete.
• It is your responsibility to verify that your application package (resume, supporting documents, and responses to the questionnaire) is complete, accurate, and submitted by the closing date. Uploaded documents may take up to one hour to clear the virus scan.
• Additional information on how to complete the online application process and submit your online application may be found on the USA Staffing Applicant Resource Center.