Job opening: Appraiser (Senior Appraiser)
Salary: $116 393 - 176 842 per year
Published at: Dec 28 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/Technical Guidance/Teams 3 & 8
The following are the duties of this position at the full working level:
Provides expert technical advice and direction to Appeals Team Case Leaders, Technical Specialists, International Specialists, Appeals Officers, and other employees relative to the largest and most complex appraisal and valuation issues, and gauges impact on Appeals strategic initiatives and programs. Facilitates, coordinates, and provides collaboration in the support of the identification, development, and resolution of appraisal and valuation issues. Exercises significant responsibility in the planning, directing, and coordinating of appraisal activities, actionable events, milestones, and/or program issues under review, and deadlines and time frames for completion. Serves as coach and mentor to team by leveraging technical expertise and audit techniques and experience appropriate for certain areas of issue specialization.
Participates in issue specific special project teams and treatment streams, including identifying emerging and strategic issues, and the development and delivery of training and facilitating issue specific network calls with internal and external stakeholders. Researches and analyzes appraisal and valuation issues and serves as an Appeals technical lead on issue guidance development or research projects as needed. Oversees and/or provides support for the development of knowledge management tools content to ensure the information conforms with legal and technical guidance and direction. Communicates most recent resolution strategies on issues, including complex and unusual procedures and innovative approaches for the solution of high-impact issues to the broader community.
Provides authoritative reviews of the technical findings as provided by the Service's position and the taxpayer's position in a fair and impartial manner that accords appropriate due process. Performs a wide range of qualitative and quantitative methods to identify, assess, analyze, and improve team dynamics, effectiveness, efficiency, and work products. Serves as a recognized authority on the most complicated and complex tax issues pertaining to valuations under Appeals' jurisdiction including real estate, tangible assets, intangible asset, and business valuations. Experience applying extensive knowledge to an extremely broad range of properties, interests and issues of the most complex nature and unique characteristics such as: hospitals, universities, parks, racetracks, oil tank farms, as well as holdings in banking, brokerage and insurance industries, large and foreign controlled corporations, REITs (real estate investment trusts), and large multi-million-dollar estate portfolios. Issues involve complex legal problems and structured agreements and financing arrangements between multiple related entities which may disguise the substance of issues and present valuation challenges. At this level, you must demonstrate experience devising innovative methods and techniques for estimating the value of properties with unique and complex characteristics and limited guidance.
Considers the relative merits of contesting interpretations and provides expert guidance to Appeals as to the appropriate determinations and resolutions on the largest, most complex and controversial valuation issues. Reviews two or more complex appraisal reports for the same property to determine which provides a legal and more statistically defensible value to use as evidence in controversial or sensitive income tax, estate, condemnation, or tax court cases.
Qualifications
You must meet the following requirements by the closing date of this announcement:
SPECIALIZED EXPERIENCE: GS-14
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: Expert experience with appraisal principles and concepts needed to serve as a technical authority to analyze and evaluate newly emerging valuation theories to establish conformity with Service policies and industry standards; Experience with tax laws, regulations, rulings, and court decisions to interpret law and apply it to new valuation issues which are controversial and potentially precedent setting. Experience at reaching conclusions where guidelines are unclear, conflicting or often non-existent and where determinations may affect widespread segments of taxpayers, industries and communities and involve intense public and legal scrutiny; Experience providing expertise to government attorneys on cases with probable litigation potential; Business valuation experience including equipment, machinery, furniture, paintings, along with historical valuation, going concern, customer lists, future earnings, and share prices; business valuations including hospitals, universities, parks, racetracks, oil tank farms, as well as holdings in banking, brokerage and insurance industries, large and foreign controlled corporations, REITs (real estate investment trusts), and large multi-million dollar estate portfolios of prominent individuals; Experience with problems such as conflicting uses, complex legal problems, and structured agreements and financing arrangements between multiple related entities which disguise the substance of issues.
In addition to the above you must meet the requirements below:
Extensive experience applying varied valuation approaches to an extremely broad range of properties, interests and issues of the most complex nature and unique characteristics; complex real estate transaction experience with methods of valuation that include Sales or Market Comparison, Cost, and Income; Highest and Best Use; defining the real estate neighborhood and market area of the property and reconciliation of value; devising innovative methods and techniques for estimating the value of properties with unique and complex characteristics and resolving conflicts.
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".
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.
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