Estate Tax Legal Specialist- 12-month Roster
Company: Internal Revenue Service
Posted on: January 18, 2023
WHAT IS THE SBSE SMALL BUSINESS SELF EMPLOYED NON-CAMPUS
EXAMINATION DEPUTY OPERATIONSDIVISION?
A description of the business units can be found at:
Vacancies will be filled in the following specialty areas: SBSE,
Examination Operations, Specialty Examination; Estate & Gift/Excise
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 field examinations of estate and gift tax
returns involving legal, financial, investigative or other problems
of substantial variety and complexity. The potential tax liability
- Determines the nature and extent of the examination to be made
of assigned and related returns based on guidelines or information
provided by the supervisor or designated senior employee.
- Assures that all property or interests of deceased persons and
all transferred property of donors are disclosed on assigned
returns and accurately valued. Applies audit, investigative and
valuation techniques, such as reviewing books and records,
analyzing complex legal documents, state inheritance tax
proceedings and probate records, reviewing appraisals and available
valuation data and case law, and securing and critically evaluating
information from third parties to ascertain the value of includable
and transferred property.
- Reviews appraisals prepared by taxpayer's experts and
determines the value of business interests and real estate for
estate and gift tax examinations.
- Analyzes information obtained and determines proper tax
liability. This normally involves research into Federal, state, and
local laws and court decisions to resolve questions regarding what
property is includable in estates, allowable deductions and
credits, and transferred property
Conditions of Employment
- Must be a U.S. Citizen or National and provide proof of U.S.
Citizenship. (Birth certificate showing birth in the U.S; Unexpired
U.S. Passport; Certificate of Citizenship or Naturalization; or
Report of Birth Abroad of a U.S. Citizen (Form FS-240))
- Must successfully complete a background investigation,
including a FBI criminal history record check (fingerprint
Federal experience is not required. The experience may have been
gained in the public sector, private sector or One year of
experience refers to full-time work; part-timework 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
BASIC REQUIREMENT : INSTRUCTIONS: BASIC QUALIFICATION 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. 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
- 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
In addition to meeting the basic requirement above, to qualify for
this position you must also meet the qualification requirements
Specialized Experience GS- 11: You must meet one of the following
requirements to qualify at this level.
- To be qualified for this position you must have successfully
achieved an LL.M. from a full course of study in a School of Law
accredited by the American Bar Association, a Ph.D. or equivalent
doctoral degree in Law from a full course of study from an
Accredited College or University, OR A State Accredited Law School,
or a Ph.D. or equivalent doctoral degree in Law,
- OR A LL.B. or J.D. from a full course of study in a School of
Law accrediting by the American Bar Association, or a State
Accredited Law School,
- OR Master's or equivalent graduate degree in Law from a full
course of study from an Accredited College or University.
- AND You must also have knowledge of the legal industry gained
through education and experience working in a law practice or legal
environment as a Litigation or Legal Specialist researching,
interpreting, analyzing, and applying state and federal laws, rules
and regulations, and authoring legal briefs or opinions.
- Applicants may also qualify with one-year of specialized
experience at, or equivalent to, the grade 9 level (GS-9) working
in a legal environment whereby you provided technical advice on
legal requirements, conducted legal research and analysis,
drafted/authored written opinions, decisions, and/or proposals on
matters involving federal tax laws, rules, regulations, and
practices. Experience must be sufficient to demonstrate:
- Knowledge of Federal tax laws, various State and foreign laws,
judicial decisions, and precedents;
- Organizing, analyzing, and managing voluminous case
- Skill in researching and evaluating complex legal questions
involving state and federal laws;
- Ability to reach a determination and take appropriate action to
impact compliance with federal laws.
Specialized Experience GS-12: You must have 1 year of specialized
experience at a level of difficulty and responsibility equivalent
to the GS-11 grade level in the Federal service. Specialized
experience for this position includes:
- Experience working in a legal environment whereby you provided
technical advice and guidance on Federal tax law
- Experience conducting legal research and analysis on complex
Federal and State tax laws.
- Experience authoring legal opinions, decisions, determinations,
or proposals on matters involving federal tax laws, rules, and/or
- Experience working with Federal, Gift, and Generation-Skipping
Transfer tax laws, including Internal Revenue Code, Tax
Regulations, IRS Revenue rulings and procedures and precedent
- Experience analyzing and adjudicating tax matters, appeals,
settlement offers, or similar work related to Federal tax
For more information on qualifications please refer to .
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 .
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 for Foreign Education Credentialing instructions.
- Subject to a 1-year probationary period (unless already
- Have your salary sent to a financial institution of your choice
by Direct Deposit/Electronic Funds Transfer.
- We may select from this announcement or any other source to
fill one or more vacancies. Additional jobs may be filled.
- This is a bargaining unit position.
- Tour of Duty: Monday - Friday Shift Start and stop times
between 6:00am and 6:00pm.
- Alternative work schedule, staggered work hours or telework may
- A recruitment incentive may be offered.
- Relocation expenses - no.
- Obtain and use a Government-issued charge card for
- May be eligible for telework based on IRS policy. If you are in
a telework eligible position, you may be directed to temporarily
telework on a full-time basis due to COVID 19. Employees must be
within a 200-mile radius of their official assigned post-of-duty
(POD) while in a telework status. Once normal operations resume,
employees may be directed back to the office to perform the duties
of their position. Telework eligibility does not guarantee
telework; employees must meet and sustain IRS telework eligibility
requirements and supervisor's approval to participate in the IRS
Telework Program. 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
This is an open continuous announcement which allows applicants to
apply up to the closing date of the announcement, 08/30/2023. The
register will be used to fill an anticipated sixty (60) vacancies.
Selections may be made from certificates issued up to 12 months
after the 1st cut-off date listed below. Contingent upon funding
and space requirements, one or more vacancies may be filled at the
locations listed in this announcement as they become available.
Applicants need to apply and/or update their applications by 11:59
pm ET at the close of the initial cutoff date to be considered,
November 30, 2022. This announcement may be amended to include
additional cut-off dates within the 12-month period if needed, not
later than (5) workdays prior to the cut-off date or the final
selection date. If the position(s) are filled prior to the end of
the Roster, this announcement may be closed out early. Contingent
upon funding and space requirements, one or more vacancies may be
filled at the locations listed in this announcement as they become
Eligible applicants who apply by the initial cutoff in the highest
Quality Group will be considered first. All other applicants will
be considered in Quality Group order as needed, to fill remaining
vacancies. Any required documents should be submitted at the time
that you apply - documents will not be accepted after the vacancy
A career with the U.S. government provides employees with a
comprehensive benefits package. As a federal employee, you and your
family will have access to a range of benefits that are designed to
make your federal career very rewarding. .
Eligibility for benefits depends on the type of position you hold
and whether your position is full-time, part-time or intermittent.
Contact the hiring agency for more information on the specific
The following documents are required and must be provided with your
application. All application materials, including transcripts, must
be in English.
- Online Application - Questionnaire
- Education - See Education Section above
- Registration/License (if applicable) - active, current
- Military Spouses (if applicable) - You MUST submit verification
of the marriage to the service member (i.e., a marriage license or
other legal documentation verifying marriage) AND:
- a copy of your spouse's active military orders; OR
- verification of your spouse's 100% service-connected disability
(e.g., VA Letter and/or DD-214); OR
- verification of the service member's death while on active duty
(DD-1300/Death Certificate). You are not eligible if you were not
married to the veteran at the time of death or have since
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
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 08/30/2023 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 08/30/2023.
To preview the Application Questionnaire, please click the
- To begin the application process, click the "Apply Online"
- You will be re-directed to USA STAFFING 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 08/30/2023.
To update your application, including supporting documentation, at
any time during the announcement open period, return to your
USAJOBS account (). 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: . 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: .
Agency contact information
(ERC) Employee Resource Center
Small Business Self Employed Non-Campus Examination Deputy
1111 Constitution Ave NW
Washington, DC 20224
Treasury believes in a working environment that supports inclusion;
please view our reasonable accommodation policies and procedures at
. We provide reasonable accommodation to applicants with
disabilities on a case-by-case basis; contact us if you require
this for any part of the application and hiring process.
Once your application package and online questionnaire is received
you will receive an acknowledgement email. You are responsible for
checking status updates and notifications in USAJOBS. Hard copy
notifications will not be sent to you. You may check the status of
your application for this position at any time by logging onto the
USAJOBS "My Account" tab and clicking on "Application Status." For
a more detailed update of your application status, you may click on
"more information." Please notify us if your contact information
changes after the closing date of the announcement. If your email
mailbox is full or blocked (SPAM) you may not receive important
communication that could affect your consideration for this
Fair & Transparent
The Federal hiring process is set up to be fair and transparent.
Please read the following guidance.
Keywords: Internal Revenue Service, Utica , Estate Tax Legal Specialist- 12-month Roster, Accounting, Auditing , Utica, New York
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