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 Office of Associate Chief Counsel (International) responsibilities include legal issues arising out of taxation of U.S. persons with foreign activities (foreign tax credits; taxation of income earned through direct or passive investments, controlled and non-controlled foreign corporations, passive foreign investment companies, unincorporated branch operations and foreign partnerships or trusts; and information reporting obligations), the taxation of foreign persons with U.S. activities (effectively connected income, branch profits tax, determination of U.S. residence and consequences of expatriation, withholding of tax on U.S. source income, the taxation of foreign governments and international organizations and their employees), U.S. taxation relating to U.S. territories, and laws relating to cross-border activities of both domestic and foreign persons (transfer pricing; entity classification; cross-border reorganizations; the source of income and allocation of deductions); taxation of financial products and income from international financial services and insurance activities ; foreign currency transactions; international information exchange and summons enforcement; conflict of laws and the application of income tax treaties and international agreements. As a General Attorney (Tax), you will: Serve as the legal and technical consultant to the Associate Chief Counsel (International) and the Deputies Associate Chief Counsel (International); and provide legal support to the Office of the Commissioner of the Internal Revenue Service, particularly the Large Business & International (LB&I) Division. Provide legal advice, both written and oral, on matters relating to the tax consequences of transactions and activities that cross the borders of the United States. Provide legal assistance and advice on application of the international provisions of U.S. revenue laws, bilateral and multilateral tax treaties and agreements to which the United States is a party, and foreign revenue laws that pertain to or affect tax matters in the United States. Provide legal assistance and support to Division Counsel pertaining to the defense or settlement of international tax cases pending in the U.S. Tax Court; and in coordination with Division Counsel, review pleadings, motions, pre-trial filings, briefs, settlement documents, notices of appeal, and other materials prepared in connection with the litigation. Provide legal assistance on the substantive review of technical guidance, working closely with those drafting regulations, revenue rulings, revenue procedures, announcements, notices, and news releases. Provide legal assistance to IRS examiners on international tax issues and coordinate the processing and review of non-docketed cases submitted to Associate Chief Counsel (International) for consideration. Provide legal advice and assistance to the United States Competent Authority on matters of treaty interpretation and implementation, including both substantive and complex legal issues as well as all procedural issues arising out of treaty-based processes, such as information exchange and cross-border information gathering processes. This is not an all-inclusive list. If selected at a lower grade level, you will have the opportunity to learn to perform the duties of the position and will receive training to help you grow in the position.
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) you must meet the qualification requirements listed below by the closing of this announcement: Basic Requirements for General Attorney (Tax): 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-12 Experience Requirements: 1 year of general professional legal experience from any area of expertise GS-13 Experience Requirements: 1 year of general professional legal experience from any area of expertise; plus 1 year of professional legal tax experience GS-14 Experience Requirements: 1 year of general professional legal experience from any area of expertise; plus 2 years of professional legal tax experience Professional Legal Tax Experience is defined as: Performing legal research and/or providing legal guidance in federal tax controversy, federal tax litigation, or federal tax consulting. 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. 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 (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.
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. VACANCY QUESTION/ASSESSMENT QUESTIONNAIRE RESPONSES: Responses are automatically submitted through USA Jobs when you apply to this vacancy. 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 Current Chief Counsel Employees are also required to submit: 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 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. VETERANS' PREFERENCE DOCUMENTATION: There is no formal rating system for applying veterans' preference to attorney appointments in the excepted service; however, the Office of Chief Counsel considers veterans' preference eligibility as a positive factor in attorney hiring. If you are claiming veterans' preference, you must submit a copy of your Certificate of Release or Discharge from Active Duty, 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. Ten-point preference eligibles must also submit an Application for 10-point Veteran Preference, SF-15, along with the required documentation listed on the back of the SF-15 form. For more information on veterans' preference, view FedsHireVets.
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 06/02/2026 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/12956729 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.
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