Legal Administrative Specialist (Estate and Gift Tax) - Estate Tax Legal Specialist

Summary

WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED (SB/SE), OPERATING DIVISION? A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions Position(s) are to be filled in the following area(s): SBSE EXAM - Examination Deputy Operations - Examination Deputy Operations Specialty Examination, Estate & Gift/Excise Tax Exam REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS

Duties

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, state law knowledge, investigation, and analysis. Determines the issues and audit techniques needed to resolve issues. Researches various complex Federal, state and foreign laws that may be without precedent or involve conflicting precedents to arrive at a determination of the federal estate and gift tax implications of the transactions. 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. Conducts extensive legal research and analyzes the taxpayer's legal documents to identify the transferred interest. STANDARD POSITION DESCRIPTIONS (SPD): PD21155 and PD21156 Visit the IRS SPD Library to access the position descriptions.

Qualifications

Federal experience is not required. Experience may have been gained in the public sector, private sector or through Volunteer Service. 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/day/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. Specialized Experience GS-11: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service. Specialized experience for this position includes: Working in a legal environment in which you provided technical advice about legal requirements, conducted legal research and analysis, or prepared written opinions, decisions, and/or proposals on matters specific to tax administration or compliance. Applying federal tax laws, various state and foreign laws, judicial decisions, and precedents to advise parties on proper legal requirements. Researching and evaluating legal questions involving state and federal laws. Analyzing findings of fact and critically evaluating the information secured to reach determinations supported by federal, state and local laws and court decisions. OR Three (3) full years of progressively higher level graduate education in a related degree OR a Ph.D., or equivalent doctoral degree education related to the position OR an LL.M, if related OR A combination of education and experience as described above. 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 must include: Working in a legal environment whereby you provided technical advice and guidance on federal tax law requirements. Conducting legal research and analysis on federal or state tax laws. Authoring legal opinions, decisions, determinations, or proposals on matters involving federal tax laws, rules, and/or regulations. Working with Federal, Gift, and Generation-Skipping Transfer tax laws, including Internal Revenue Code, Tax Regulations, IRS Revenue rulings and procedures and precedent decisions. Analyzing tax matters, appeals, settlement offers, or similar work related to federal tax operations. AND You must also meet the following requirements: MINIMUM AGE REQUIREMENT: Minimum age for federal employment is 18 years old, or at least 16 years old and have: Graduated from high school or been awarded a certificate equivalent to graduating from high school; or Completed a formal vocational training program; or Received a statement from school authorities agreeing with your preference for employment rather than continuing your education. For more information on qualifications please refer to OPM's Qualifications Standards.

Education

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 (Section 3, Explanation of Terms) or here for Foreign Education Credentialing instructions. We recommend choosing an evaluator from a member organization of one of the following national associations of credential evaluation services: National Association of Credential Evaluation Services (NACES) or Association of International Credentials Evaluators (AICE).