Lead Legal Administrative Specialist (Estate & Gift Tax) 12 MONTH ROSTER AMENDED

*** Amended to include additional cut-off date 6/7/2024, and 8/7/2024. *** 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

Duties

WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED (SBSE) DIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions

Twenty (20) Vacancies will be filled in the following specialty areas: SB/SE DEPUTY COMMISSIONER EXAM, SPECIALTY EXAMINATION, ESTATE & GIFT /EXCISE TAX EXAM

The following are the duties of this position at the full working level. If this vacancy includes more than one grade and you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position.

• Conducts independent examinations of the most complex estate and gift returns with a considerable number of complex and unusual issues requiring extensive tax law research, investigation, and analysis.
• Determines the issues and audit techniques needed to resolve issues. Determines the nature of included assets, analyzes transactions, investigates underlying facts, evaluates the fair market value of real estate, business interests, and other type of financial and investment assets for assigned returns. The incumbent must conduct extensive legal research. The incumbent analyzes the taxpayer's legal documents to identify the transferred interest. The incumbent relies on knowledge of state laws (i.e. property, contracts, business, inheritance, and probate) to determine the application of federal estate and gift tax laws. The incumbent may need to recharacterize transactions based upon an analysis of legal instruments and fact patterns.
• Determines the value of transferred property using investigative and valuation techniques: including reviewing appraisals and valuation data, analyzing complicated legal documents, transactions, and case law, and applying Federal, state, and foreign laws.
• Coordinates with SBSE Counsel employees and IRS Office of Chief Counsel to develop audit techniques, legal arguments, and litigation strategy for significant cases with novel issues.
• Assists SBSE Counsel in trial preparation for estate and gift tax cases of significant importance. Contributes to Program objectives by identifying emerging issues and requesting SBSE Counsel collaboration. Collaborates with assigned SBSE Counsel to develop examination requirements and analysis to resolve the estate and gift tax impact of the emerging issue.

Salary

• $122,198 - $191,900/year

Conditions of Employment

STANDARD POSITION DESCRIPTIONS (SPD):
PD21158
Visit the IRS SPD Library to access the position descriptions.

• 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.

• Obtain and use a Government-issued charge card for business-related travel.

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-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.

You must meet the following requirements by the closing date of this announcement:

BASIC REQUIREMENTS :
All GRADES -- SELECTIVE PLACEMENT FACTOR: To be eligible for this position, at any grade level, applicants must demonstrate the following: Knowledge of Legal Industry, including legal practices, federal codes and regulations, and application of complex legal principles to facts. This knowledge may be met through experience and/or education. To meet this requirement, the applicant must demonstrate the following experience:

• Substantive knowledge of state and federal laws, judicial decisions and precedents, legal codes, court procedures, legal practices, legal instruments and documents, government regulations, executive orders, and agency rules specific to tax administration and compliance.

• Exceptional skill in researching, interpreting, examining, analyzing and applying relevant state and federal laws, regulations, related statutes, and sub-regulatory guidance, sufficient to produce written reports, relevant forms, instructions, explanatory publications, legal memoranda, proposed legislation, and other materials, sufficient to address taxpayer rights and responsibilities, propose tax legislation or regulation, and issue opinions and/or decisions specific to tax administration or compliance.

In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below:

SPECIALIZED EXPERIENCE: GS-14 LEVEL: 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: 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 working all aspects of Federal estate and gift taxation laws and important judicial decision and procedures. Experience writing clear and concise reports and work papers that include significant tax issues, findings and analyses of legal and factual situations encountered. Experience in researching and evaluating complex legal questions to determine tax liability pertaining to Federal estate and gift tax returns; and skill in interpreting and explaining complex points of law and valuation matters to legal and factual situations and to negotiate with highly competent representatives concerning determinations made on tax issues and liability. Experience working with financial, professional or business accounting practices to analyze complex fiduciary, estate or gift assets, such as proposing adjustments for sizeable tax deficiencies (e.g., intangible factors, large corporation) resulting from investigation of the deceased estate.

OR
COMBINATION OF EXPERIENCE AND EDUCATION: You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.

AND

MEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible. To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to. Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks.

AND

TIME AFTER COMPETITIVE APPOINTMENT: By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment. For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens".

???????For more information on qualifications please refer to OPM's Qualifications Standards.

Education A copy of your transcripts or equivalent documentation is required for positions with an education requirement, or if you are qualifying based on education or a combination of education and experience. An official transcript will be required if you are selected. If the position has specific education requirements and you currently hold, or have previously held, a position in the same job series with the IRS, there is no need to submit a transcript or equivalent at this time. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series. 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. Other Information

• 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: Day Shift - Start and stop times between 6:00 a.m. and 6:00 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.

• Relocation expenses-NO
• A recruitment incentive may be offered.
• Pay retention may be offered based on applicable laws and regulations.

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.

If the position(s) are no longer needed prior to the closing date, this announcement may be closed early.
This is an open continuous announcement which will be used to fill Twenty (20) vacancies in the locations listed as they become available for the next 12 months contingent upon funding and space requirements. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff dates to be considered: Cut-off date: 8/7/2024; Past cut-off date(s): 3/4/2024, 6/7/2024. This announcement may be amended to include additional cut-off dates within the 12-month period if needed, not later than 10 days prior to the additional cut-off date(s). Eligible applicants who apply by the initial cut-off date, will be referred in score order. If additional vacancies exist, remaining applicants will be considered in score order as needed. Selections from this announcement may be made no later than 3/4/2025.

Required Documents

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 responses
3. Education - See Education Section above
4. Performance Appraisal/Awards - Submit a copy of your most recent completed performance appraisal. If a revalidated appraisal is used for merit promotion, the supervisor must prepare a narrative for each critical job element that does not have a narrative describing the performance in the appraisal period covered by the rating. Note: If you are a manager or management official, your most recent annual performance appraisal must be used for the overall rating identified.
5. Registration/License (if applicable) - active, current registration/license
6. IRS Reassignment Preference Program (RPP)(if applicable) - You MUST meet the requirements in your RPP notice. Submit a copy of your RPP Notice along with a copy of your most recent annual performance appraisal. Your performance appraisal must have a fully successful or higher overall rating.
7. 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.

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 11/20/2024 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 11/20/2024.

To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12317560

• To begin the application process, click the "Apply Online" button.
• You will be re-directed to USASTAFFING 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 11/20/2024.

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/.

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