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Duties

WHAT IS THE INDEPENDENT OFFICE OF APPEALS DIVISION? A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions Vacancies will be filled in the following specialty areas: Examination Appeals, Area 6 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 Appeals conferences for the settlement of the largest and most complex 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. Cases typically concern large, complex businesses, including those with extensive subsidiaries, diversified activities, multiple partners and national or international scope of operations. Conducts extensive research and analysis to determine and apply the law to the complex facts and policy issues presented. Serves as an expert in determining a final settlement and resolving appealed cases where there is little or no previous interpretation of statutory provisions, laws and regulations are highly subjective, precedents are nonexistent, obscure or conflicting, and there are significant amounts of money at issue, or precedent setting issues. 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. Obtains and evaluates expert testimony or information in highly technical areas such as engineering, finance, science, art, etc. to resolve complex valuation 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 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. Exercises a high degree of judgment in conducting original and creative legal research to obtain a reasonable balance of conflicting interests in determining a resolution. 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.

Requirements

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-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: Experience applying professional basic and intermediate accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems specifically to determine effect on tax liabilities or financial statements; Preparing, examining, interpreting and analyzing financial statements of multiple entities (e.g., corporations, partnerships, estates, trusts) to resolve tax disputes; Understanding Generally Accepted Accounting Principles (GAAP) process from financial to tax administration; Experience using accounting or legal analysis with respect to tax implications in making financial or business decisions; Recognizing and assessing the complexity of factual or legal issues; Conducting Legal research; Experience applying legal principles, theories and practices to analyze and interpret legal issues specifically to determine effect on tax liabilities or financial statements; Interpreting the law in situations where there are uncertainties or conflicts in statutes, regulations, case law, or other guidance to determine and apply the appropriate intent of the law in tax situations; and Applying litigating hazards and exercising judgments involving matters of law particularly as they relate to resolving tax disputes. Accounting topics should include: mergers, reorganizations, spin-off and split-off issues and other complex reporting topics; financial characteristics of business entities; journal and ledger entries; present value application; inventory valuation; investments and revenue recognition, auditing standards and generally accepted accounting principles associated with multiple assets and liability measurement and their related effect on net income. 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 - Examination Appeals 1111 Constitution Ave NW Washington, DC 20224 US
• Name: (ERC) Employee Resource Center
• Phone: 866-743-5748