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
The Associate Chief Counsel (Corporate) (ACC (CORP)) is a key member of the Chief Counsel executive staff. The ACC (CORP) serves as the principal legal advisor to the Internal Revenue Service (IRS) and the Office of Chief Counsel, on all matters relating to the tax consequences of transactions between corporations and between corporations and their shareholders, and matters that involve affiliated groups of corporations filing consolidated returns, creation of corporations, mergers and acquisitions, dividends, distributions in redemption of stock, liquidations, spin-offs, corporate debts and bankruptcies, and limitations on losses. The ACC (CORP) provides executive direction on all activities of the CORP organization, which consists of approximately 60 professional and support employees in the Washington, D.C. Headquarters. The incumbent works closely with Treasury officials and IRS Division Commissioners and other Associate and Division Counsel (DC) on program matters (e.g., identifying and prioritizing emerging issues) and with IRS Division Commissioners, other Associate and Division Counsel, and Department of Justice officials, on matters involving tax litigation. As an Associate Chief Counsel, major duties include: Shares responsibility with Division Counsel for the direction and oversight of the Counsel-wide administrative controversy and litigation programs involving corporate tax issues and represents the IRS and Treasury on sensitive and controversial issues related to these areas. Formulates and directs programs and policies with respect to litigation of CORP issues in the U.S. Tax Court, and together with DC, makes determinations as to which of such cases should be tried, settled, and conceded. Assures IRS-wide consistency of approach in corporate tax litigation; consults with the DC as to the defense or settlement of corporate tax cases pending in U.S. Tax Court (including the preparation and approval of Chief Counsel decisions) 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 corporate tax issues. Except with respect to certiorari matters, 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. Directs preparation of recommendations concerning defense, settlement, or concession, and authorizes or sanctions counterclaims, third-party complaints, or the commencement of collection suits with respect to refund suits pending in corporate tax cases in the U.S. District Courts or the Court of Federal Claims. Coordinates appellate litigation with the General Counsel and Commissioner of Internal Revenue, as appropriate. In collaboration with Treasury officials, 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; and preparing legal opinions for other Chief Counsel offices and IRS functions with respect to legal questions raised in litigation and IRS programs. In collaboration with Treasury officials, coordinates recommendations for legislation that particularly affects CORP activities; 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.
Salary
Qualifications
To qualify for this position of Associate Chief Counsel (CORP) 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: 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. 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. 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. 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. 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. Additional information and ECQ based resume samples are in OPM's Guide to SES Qualifications. Applicants are strongly encouraged to follow the Challenge, Context, Action and Results model outlined in the guide, to prepare for the structured interview. Written narratives for the ECQs are not required; however, applicants must be prepared to address each ECQs in a structured interview with the QRB. 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): 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. Demonstrated comprehensive, professional knowledge of and experience in applying tax laws affecting corporate activities (i.e., tax consequences of transactions between corporations and between corporations and their shareholders, and matters that involve affiliated groups of corporations filing consolidated returns, creation of corporations, mergers and acquisitions, dividends, distributions in redemption of stock, liquidations, spin-offs, corporate debts and bankruptcies, and limitations on losses). Desirable: 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)
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 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/12813351 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.
