Job opening: Appraiser (Appeals Art Appraiser)
Salary: $98 496 - 158 432 per year
Published at: Dec 18 2023
Employment Type: Full-time
Click on "Learn more about this agency" button below to view Eligibilities being considered and other IMPORTANT information.
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Duties
WHAT IS THE 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:
Independent Office of Appeals: Specialized Exam Programs & Referrals/Area 10/Team 5
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.
Performs reviews of art appraisals; determines the fair market value of diverse works of art, literary, and historical property. Identifies, dates and authenticates works of art; researches comparable sales and identifies art market trends; and analyzes and interprets findings. Reviews facts, and if facts are insufficient, conducts independent investigation. Conducts extensive research, analysis, and interpretation of data. Prepares valuation reports on findings.
Develops rulings and technical advice on complex art valuation issues involving administration of provisions of the tax laws, including issues for which precedents have not been established or where the issues are highly controversial and sensitive. Conducts field investigations of unusually important or complex art valuation cases for which there are no clear precedents.
Assists trial attorneys in preparation for trial; prepares stipulations of fact, takes depositions of witnesses, locates and interviews outside expert witnesses, and evaluates the taxpayer's expert witness report. Upon requests of the trail attorney prepares exhibits setting forth art historical research and comparable sales data to support the Government's position. Recommends whether cases should be settled or litigated based on the merit of the Government's position. Provides expert witness testimony during the trial.
Upon request, provides technical assistance to other Appeals teams, other IRS functions, and other Federal agencies.
Acts as team manager in the absence of the manager. Participates in formal and informal training of lower-grade employees.
Qualifications
You must meet the following requirements by the closing date of this announcement:
QUALIFICATION REQUIREMENTS:
SPECIALIZED EXPERIENCE: GS-13: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: Experience with art history and a wide range of appraisal concepts, principles, and practices to review art appraisals as they relate to cultural property valuation with special attention to authenticity and aesthetic quality, in order to provide extensive technical advise and analyze and resolve complicated valuation problems; Experience in cultural property markets, dealers, auctions, and practices sufficient to research, analyze, and evaluate complex art valuation issues for which information is not readily available; Experience with IRS laws, regulations, rulings, procedures, and policies and court cases in order to develop technical advice on complex art valuation issues. In addition, your experience must show valuation approaches and various appraisal techniques to adapt and apply the most appropriate appraisal methods for analyzing the available data and making defensible value determinations. At this level you must have experience developing new and modified techniques and methods to appraise and review appraisals with unusual characteristics where you will plan and complete complex valuations and prepare valuation reports on findings.
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-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.
For more information on qualifications please refer to OPM's Qualifications Standards.
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: 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
- Email: [email protected]