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

Summary

* Amended to include additional cut-off date 6/7/2024 *

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 jobs.irs.gov

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Overview

* Accepting applications

* Open & closing dates

02/20/2024 to 11/20/2024

* Salary

$122,198 - $191,900 per year

* Pay scale & grade

GS 14

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Remote job

No

Telework eligible

Yes-as determined by the agency policy.

Travel Required

25% or less - You may be expected to travel for this position.

Relocation expenses reimbursed

No

Appointment type

Permanent

Work schedule

Full-time

Service

Competitive

Promotion potential

14

Job family (Series)

0901 General Legal And Kindred Administration

Supervisory status

No

Security clearance

Not Required

Drug test

No

Position sensitivity and risk

Moderate Risk (MR)

Trust determination process

Suitability/Fitness

Announcement number

24-12317560P-SBB-0901-14

Control number

776763800

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This job is open to

* Career transition (CTAP, ICTAP, RPL)

Federal employees who meet the definition of a "surplus" or "displaced" employee.

* Internal to an agency

Current federal employees of this agency.

Clarification from the agency

Open to IRS Career/Career-Conditional, Treasury/IRS CTAP, & IRS RPP employees

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Duties

WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED (SBSE) DIVISION?

A description of the business units can be found at:

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.

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Requirements

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 concis.