With nearly 1,700 attorneys, IRS Chief Counsel is the largest tax law firm nationwide. Our attorneys are among top tax law practitioners and some of the very best legal minds found anywhere. Together with the IRS, we serve the public by applying the tax code with fairness and integrity. After pausing hiring in 2025, we now seek new law graduates and experienced attorneys to join us. Click to learn more: IRS Office of Chief Counsel Careers Site Meet Our People Learn about our Legal Divisions
Duties
The Senior Technician Reviewer (STR) serves as a technical expert for the Associate Chief Counsel, Energy Credits and Excise Tax (ECE) responsible for one or more of the specialty areas of tax law under ECE's jurisdiction, including tax matters involving natural and renewable energy resources, business and energy-related tax credits and incentives, and excise taxes. The STR is responsible for some of the most complicated, visible, and unusual assignments and projects in the branch. In consultation with the Branch Chief, the STR is responsible for the assignment of selected cases and projects to the attorneys within the branch and for review of attorney work product. As a General Attorney (Tax) - Senior Technician Reviewer, you will: Serve as a legal and technical consultant to the Branch Chief, Deputy Associate Chief Counsel (ECE), Associate Chief Counsel (ECE), and other officials in the Office of Chief Counsel on legal and policy matters involving the work of the branch, or that may affect the work of other branches of ECE, or other components of the Office of Chief Counsel. These matters require the STR to conduct detailed and extensive research on complicated legal issues and develop recommendations as to the positions to be taken by the branch and the Office. Serve as a technical reviewer, and in some cases as the initiating attorney, for assignments involving the development and promulgation of regulatory and sub-regulatory guidance, the technical review of tax legislation, and the provision of legal advice to the IRS and other stakeholders on complex technical issues within the branch's jurisdiction. In addition, the STR acts as a reviewer, and in some cases as the initiating attorney, for private letter rulings, technical advice memoranda, and other forms of written legal advice, and litigation support assignments related to Tax Court, refund, and appellate litigation. Serve as a principal attorney in charge of recommending policies and developing procedures and regulations implementing new or amended legislation for specific areas of tax law. The STR ensures that these policies, procedures, and regulations are consistent with the intent of the law and are administratively sound, efficient, and economical in operation. Mentor, train, and develop attorneys in the technical subjects of the branch and the day-to-day workflow and structure of the Office of Chief Counsel and the IRS. Perform activities in the subject matter of the branch including legal assistance, appellate recommendations, and litigation support. Many of the issues presented for decision are submitted after extensive consideration in the field and elsewhere and cover a broad range of tax law issues requiring interpretation of the Internal Revenue Code, tax regulations, published rulings, court cases, and other technical materials. Serve as a project manager, assigns (in consultation with the Branch Chief) work to the attorneys in the branch, advises them on the approach to take, reviews work products, and provides the Branch Chief with performance feedback on work performed. Makes recommendations on the need for initiating, consolidating, or eliminating projects. Conduct conferences and represents the IRS on specific issues of a highly complex nature with taxpayers and their representatives. Speak or engage in panel discussions before business and professional groups on technical and legal matters relating to the work of the branch. Analyze transactions or issues and examine data to advise Chief Counsel trial attorneys and/or the Department of Justice in litigation matters. Participate in the resolution of some of the most complex technical problems presented by taxpayers or their representatives, and gives advice on important technical, legal, and policy matters to the Associate Chief Counsel (ECE), Deputy Associate Chief Counsel (ECE), and other Chief Counsel officials. This is not an all-inclusive list.
Salary
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. To qualify for this position of General Attorney (Tax) - Senior Technician Reviewer (Branch 2 Energy), you must meet the qualification requirements listed below by the closing of this announcement: Basic Requirements for General Attorney (Tax) - Senior Technician Reviewer -: 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: providing legal guidance and analysis related to Internal Revenue tax laws, regulations, and decisions applicable to one or more of the following areas: Tax matters concerning all phases of energy production (to include extraction or harvesting of natural resources), Energy-related production tax credits and investment tax credits, Other tax issues ancillary to energy production (such as normalization), The research credit under § 41, The energy industry, including related federal government agency experience, Tax litigation. At least one year of this experience must be equivalent to the work performed at the next lower grade/level position in the federal service (GS-14). Note: Only experience gained after Bar Admission may be credited as Professional Legal Experience. Education Substitution: An LL.M. degree in the field of the position (i.e. tax, GLS-related, or P&A- FOIA/Disclosure related field) may be substituted for the one year of the general legal experience listed above. 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. Time in Grade Requirement for GS-15: Applicants who have held a General Schedule (GS) position within the last 52 weeks must have 52 weeks of Federal service at the next lower grade or equivalent (GS-14).
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 items described below. 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 resume either by creating one in USAJOBS or uploading one of their own choosing. Please limit your resume to two-pages. Applicants with resumes exceeding two-pages will be removed from consideration.Resumes MUST contain specific information that can be used to make a qualification determination, including employment beginning and ending dates for each position (ex. MM/YY - MM/YY), whether employment is Full-time or Part-time, or average number of hours worked per week, and position titles. If the position is/was in the Federal government, you will need to detail the position series and grade level. The resume should detail relevant experience and education, as well as support the required specialized experience. Please view resume tips. Note: Resume must be presented in a font size and font style that is legible, no less than 10-point size with no less than half an inch margin all around. 2. SF-50 NOTIFICATION OF PERSONNEL ACTION: Submit a copy of your latest SF-50 (Notification of Personnel Action) showing your tenure, grade and step, and type of position occupied (i.e., Excepted or Competitive); or similar Notification of Personnel Action documentation. 3. ADDITIONAL REQUIRED DOCUMENTS: Applicants are required to submit the following supporting documentation if applicable: An unofficial or official transcript(s) for your J.D. degree or LL.M. degree (an official transcript is required if you are selected) Transcripts must detail degree awarded/conferred including date. Proof of Active Bar Admission. A copy of your most recent, signed, completed annual performance appraisal which includes the final rating. If it is not dated within the last 12 months or if you have not received a performance appraisal, please explain why in your application A memorandum of interest summarizing your interest in the position. A Supervisory Report regarding your suitability for the position as completed by your current supervisor. You are responsible for notifying your supervisor that this report must be received no later than five workdays after the closing date of this announcement. Education Documentation: 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. See "Education" for more details. Certificate of Good Standing: A certified original copy of your certificate of good standing from your State Bar will be required if you are selected.
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 06/23/2026 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 8:00 a.m. - 4:30 p.m. ET, Monday - Friday). To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12978662 If you require a reasonable accommodation for a disability or medical condition during any part of the application and hiring process, please contact Kimberly Johnson, Reasonable Accommodation Coordinator, HR Labor & Employee Relations Division, by phone at 503-265-3841 or by email at Kimberly.F.Johnson@irscounsel.treas.gov. The IRS - Office of Chief Counsel provides reasonable accommodations to qualified applicants with disabilities on a case-by-case basis. You must contact us by 5:00 p.m. Eastern Standard Time on the announcement's closing date to request accommodation. If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services. 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. Please limit your resume to two-pages. Applicants with resumes exceeding two-pages will be removed from consideration. 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.
