General Attorney (Tax) - Special Counsel (Corporate)

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 incumbent serves as staff official and confidential advisor to the Associate Chief Counsel (Corporate). As such, he/she assists the Associate in the formulation of policies and programs for the operation of the Office and performs special assignments of a case or project nature. The incumbent represents the Associate in the regulations and revenue ruling and letter ruling review process, and acts as a personal consultant to both the Associate and Deputy Associate Chief Counsel on a variety of legal, technical, and tax litigation matters relating to the formation of corporations, mergers and acquisitions, dividends and distributions in redemption of stock, corporate liquidations and spin-offs, corporate bankruptcies, limitations on loss carryovers, consolidated return filings and income from the cancellation of indebtedness.

As a General Attorney (Tax) - Special Counsel, you will:

• Consider legal cases or problems having broad ramifications and render decisions thereon without review, except at the discretion of the incumbent or as otherwise specifically directed. Act as personal legal and technical consultant to the Associate on the most difficult, important and complex professional legal matters arising in the administration of the Internal Revenue laws.
• Perform exhaustive and detailed research on complicated legal problems and prepare recommendations as to the position to be taken by the Associate Chief Counsel's Office. Sign such recommendations for the Associate within his/her delegated scope of authority. Review and advise on the impact of proposed legislation and participate in the development and coordination of legislative proposals.
• Represent the Associate at top level Service and Treasury conferences where policy is developed and determined, as well as in meetings with Congressional staff or the staff of other Federal agencies or instrumentalities. Such representations are for the purposes of furthering, setting forth, and explaining the position of the Chief Counsel's Office, the Internal Revenue Service, and the Treasury Department.
• Act in an advisory capacity to the Commissioner of Internal Revenue, and other top Service and Treasury officials, advising them of possible courses of action and the consequences of controversial, complex or unique problems.
• As a personal representative of the Associate Chief Counsel on professional legal matters, contribute to the policies and precedents guiding the conduct of legal activities of the Internal Revenue Service and the Treasury Department.

This is not an all-inclusive list.

Salary

• $169,279 - $197,200/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

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) - Special Counsel, you must meet the qualification requirements listed below by the closing of this announcement:

Basic Requirements for General Attorney (Tax) - Special Counsel:

• 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 years of professional legal tax experience

Professional Legal Tax Experience is defined as:

• Advising on Federal tax statutes, regulations, decisions, rulings, and precedents pertaining to one or more of the following specializations: corporate formations, reorganizations, mergers, acquisitions, liquidations and spin-offs, dividends and distributions, redemptions of stock, limitations on loss carryovers, consolidated return filings, Tax Court practice and procedure, and/or refund litigation.
• Researching legal matters to analyze and forecast the ramifications of alternate resolutions or courses of action.
• Preparing/writing legal tax documents/issuances for legal practitioners or general use.

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 (tax, GLS-related, orP&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) Other Information We may select from this announcement or any other source to fill one or more vacancies. Relocation expenses are not authorized. This is a non-bargaining unit position. We offer opportunities for flexible work schedules. Conditions of Employment Continued: Subject to a 1-year trial period. All newly appointed employees to the excepted service are subject to a trial period. During this time, your performance, conduct, and suitability for continued employment will be evaluated. You will not automatically convert to permanent status at the end of the trial period. Your supervisor must affirmatively determine that continued employment is in the best interest of the Federal service. If no certification is made before the trial period ends, your appointment will be terminated. You are encouraged to actively engage with your supervisor, seek feedback, and understand role expectations. Additional guidance and support will be provided during onboarding. Subject to a Tenure Commitment of up to 3 years. 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. Obtain and use a Government-issued charge card for business-related travel. File a Confidential Financial Disclosure Report 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 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
• A memorandum of interest summarizing your interest in the position

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
• 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.

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 06/01/2026 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 8:30 - 5:00 ET, Monday - Friday). To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12951441

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.