Job opening: Appeals Officer (Innocent Spouse)
Salary: $82 830 - 133 236 per year
Published at: Sep 19 2023
Employment Type: Full-time
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 www.jobs.irs.gov
Duties
WHAT IS THE OFFICE OF APPEALSDIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions
3 Vacancies will be filled in the following specialty areas:
Independent Office of Appeals - Specialized Exam Programs & Referrals (SEP&R) - Area 10, any team.
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 extensive and thorough legal research to determine and apply the law to the numerous, varied, and at times conflicting facts presented. Where issues are unclear or where a clear precedent is lacking, determines the appropriate resolution based upon relevant factors including reasonableness, adjudication trends and settlement practices.
Analyzes case files, supporting documents and other information that relate to tax liability. Reviews cases for adequate technical development of issues. Remedies defects or inadequacies in cases or on issues either independently or collaboratively with other team members, or by referral to the appropriate Service component.
Deals professionally and effectively with taxpayers, representatives and co-workers. Conducts Appeals conferences for the settlement of tax cases in which taxpayers have appealed determinations made by the Service or have filed petitions with the U.S. Tax Court for redetermination of tax liability. Conducts Appeals conferences and negotiations in a dignified and orderly manner, with displayed impartiality. Negotiates settlements of cases on the basis of facts developed and applicable law and regulations, considering the hazards of litigation.
As appropriate, provides effective neutral assistance as a mediator to resolve tax disputes between the IRS and the taxpayer. Conducts separate or joint conferences to assist the parties of the tax dispute to arrive at a resolution in an effort to avoid litigation and minimize costs.
Prepares audit statements, exhibits, schedules, basic stipulation and decision documents for the court and other appropriate documents to reflect issue disposition and effect case closure.
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:
SPECIALIZED EXPERIENCE: GS-12
You must have one 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 interpreting the impact of tax law or accounting principles on individual tax issues; Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, regulations, and congressional committee reports in order to negotiate with taxpayers and/or their representatives to determine tax liability and resolve tax disputes considering the hazards of litigation; Experience with various taxes, researching and applying tax related information from a variety of sources (for example, Internal Revenue Manual, Internal Revenue Code and Regulations, commercial databases, court and revenue rulings, related to Innocent Spouse) to ensure adherence by reviewing policy, tax law, case law and/or precedents.
AND
MEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible. To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to. Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks.
AND
TIME AFTER COMPETITIVE APPOINTMENT: By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment. For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens".
For more information on qualifications please refer to OPM's Qualifications Standards.
Education
A copy of your transcripts or equivalent documentation is required for positions with an education requirement, or if you are qualifying based on education or a combination of education and experience. An official transcript will be required if you are selected. If the position has specific education requirements and you currently hold, or have previously held, a position in the same job series with the IRS, there is no need to submit a transcript or equivalent at this time. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series.
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 for Foreign Education Credentialing instructions.
Contacts
- Address Appeals - Specialized Exam Prog and Ref
1111 Constitution Ave NW
Washington, DC 20224
US
- Name: (ERC) Employee Resource Center
- Phone: 866-743-5748