Job Information
Internal Revenue Service General Attorney (Tax) - Senior Technician Reviewer (Energy Branch) in Washington, District Of Columbia
Summary Office of Chief Counsel, IRS, seeks enthusiastic individuals to serve taxpayers fairly and with integrity by providing correct and impartial interpretation of the internal revenue laws and the highest quality legal advice and representation for the IRS. Please click "Learn more about this agency" to find out more about Chief Counsel's various offices, to view some of the workplace attributes that Chief Counsel's workforce rates most favorably, and to hear from employees themselves. Responsibilities The Senior Technician Reviewer (STR) serves as a technical expert in the Energy Branch for the Office of the Associate Chief Counsel, Energy, Credits, and Excise Tax Division (ECE). The technical areas for which the branch is responsible involve one or more of the specialty areas of tax law under ECE's jurisdiction, including tax matters involving natural and renewable energy resources, business and energy-related tax credits and incentives, and excise taxes. The STR is responsible for some of the most complicated, visible, and unusual assignments and projects in the branch. In consultation with the Branch Chief, the STR is responsible for the assignment of selected cases and projects to the attorneys within the branch and for review of attorney work product. As a General Attorney (Tax) Senior Technician Reviewer, you will: Serves as a legal and technical consultant to the Branch Chief, Deputy Associate Chief Counsel (ECE), Associate Chief Counsel (ECE), and other officials in the Office of Chief Counsel on legal and policy matters involving the work of the branch, or that may affect the work of other branches of ECE, or other components of the Office of Chief Counsel. These matters require the STR to conduct detailed and extensive research on complicated legal issues and develop recommendations as to the positions to be taken by the branch and the Office. Serves as a technical reviewer, and in some cases as the initiating attorney, for assignments involving the development and promulgation of regulatory and sub-regulatory guidance, the technical review of tax legislation, and the provision of legal advice to the IRS and other stakeholders on complex technical issues within the branch's jurisdiction. In addition, the STR acts as a reviewer, and in some cases as the initiating attorney, for private letter rulings, technical advice memoranda, and other forms of written legal advice, and litigation support assignments related to Tax Court, refund, and appellate litigation. Serves as a principal attorney in charge of recommending policies and developing procedures and regulations implementing new or amended legislation for specific areas of tax law. The STR ensures that these policies, procedures, and regulations are consistent with the intent of the law and are administratively sound, efficient, and economical in operation. Mentors, trains, and develops attorneys in the technical subjects of the branch and the day-to-day workflow and structure of the Office of Chief Counsel and the IRS. Performs activities in the subject matter of the branch including legal assistance, appellate recommendations, and litigation support. Many of the issues presented for decision are submitted after extensive consideration in the field and elsewhere and cover a broad range of tax law issues requiring interpretation of the Internal Revenue Code, tax regulations, published rulings, court cases, and other technical materials. Serves as a project manager, assigns (in consultation with the Branch Chief) work to the attorneys in the branch, advises them on the approach to take, reviews work products, and provides the Branch Chief with performance feedback on work performed. Makes recommendations on the need for initiating, consolidating, or eliminating projects. As needed, the STR conducts conferences and represents the IRS on specific issues of a highly complex nature with taxpayers and their representatives. Analyzes transactions or issues and examines data to advise Chief Counsel trial attorneys and/or the Department of Justice in litigation matters. Participates in the resolution of some of the most complex technical problems presented by taxpayers or their representatives, and gives advice on important technical, legal, and policy matters to the Associate Chief Counsel (ECE), Deputy Associate Chief Counsel (ECE), and other Chief Counsel officials. As appropriate, the STR speaks or engages in panel discussions before business and professional groups on technical and legal matters relating to the work of the branch. When required, the STR fills in for the Branch Chief and performs the full range of duties of that position. In situations where procedure does not require signature by a higher official, the STR takes final action with respect to work prepared in the branch. Otherwise, the STR may make decisions in the remaining instances for referral to higher levels. Requirements Conditions of Employment 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) Senior Technician Reviewer you must meet the qualification requirements listed below by the closing of this announcement: Basic Requirements for General Attorney (Tax) Senior Technician Reviewer: 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 year(s) of professional legal tax experience Professional Legal Tax Experience is defined as: Experience related to Internal Revenue tax laws, regulations, and decisions applicable to Tax matters concerning all phases of energy production (to include extraction or harvesting of natural resources); Energy-related production tax credits and investment tax credits; Other tax issues ancillary to energy production (such as normalization) The research credit under ยง 41; The energy industry, including related federal government agency experience; AND/OR Tax litigation. 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, 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) Additional 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 telework. We offer opportunities for flexible work schedules. Conditions of Employment Continued: Subject to a 1-year probationary period (unless already completed). Subject to a 1-year supervisory or managerial probationary period (unless already completed). 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)