Positions under this announcement are being filled using a Direct Hire Authority (DHA). For information on the Recruitment Incentive please reference the Additional Information section of this announcement. 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 PROFESSIONAL RESPONSIBILITY (OPR)? 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 area: Office of Professional Responsibility (OPR). 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 investigation and analysis of allegations of Circular 230 violations in practice before the Internal Revenue Service (IRS), makes inquiries to and requests information from IRS personnel and Business Units and other government organizations, and utilizes appropriate information sources. Obtains opinions as needed from subject-matter experts throughout the IRS and other governmental agencies. Conducts conferences with Circular 230 practitioners, appellants, or their authorized representatives. Engages in settlement negotiations of alleged violations of Circular 230. Conducts extensive legal research into allegations of violations of Circular 230 and/or provisions of Federal and State statutes, regulations, and legal authorities that relate to fitness to practice before the IRS. Prepares legal memoranda and other written analyses on the merits of a case. Determines the appropriate resolution based on relevant facts and applicable legal authorities. Performs similar functions where the OPR has been delegated appellate authority. Reviews, as needed, allegations of misconduct contrary to Circular 230 against tax professionals who participate in the IRS's Annual Filing Season Program (AFSP) and makes findings for use in the disposition of the allegations. Considers evidence of misconduct and applicable Circular 230 provisions in making recommendations regarding other individuals' eligibility to engage in limited practice under section 10.7 of Circular 230. Prepares correspondence requiring application of legal interpretations as it pertains to Circular 230, Internal Revenue Code (IRC) and regulations, and other Federal statutes or other matters relating to practice before the IRS. Keeps current with all amendments and with significant changes impacting assigned areas of responsibility to Circular 230, IRC, regulations, IRS published guidance, the Internal Revenue Manual (IRM), and case law. Keeps current with updates in tax publications related to assigned areas of responsibilities. Prepares Complaints to initiate litigation against practitioners and/or other third-parties under OPR's jurisdiction before an Administrative Law Judge (ALJ), stipulations, and other documents having legal implications. Prepares evidentiary file and other discovery for the General Legal Services (GLS) division of the Office of Chief Counsel. Collaborates with GLS and may testify before an ALJ. Responsible for searching for, identifying, and making recommendations on the release of records or information responsive to requests made under the Freedom of Information Act (FOIA), Privacy Act, Government in the Sunshine Act, and Federal Advisory Committee. May provide technical guidance to other OPR Legal Analysis Branch (LAB) employees and management and program analysts. May review work of other OPR Legal Analysis Branch (LAB) employees and management and program analysts, and exercises general supervision, as necessary in acting capacity, over other attorneys, and administrative personnel to ensure the appropriate advancement and resolution of cases. Provides technical guidance to other OPR LAB employees and management and program analysts. Works with team members to identify and remove barriers to the completion of cases. Promotes team concept through a variety of ways that may include sharing best practices or institutional knowledge and serving as a coach, facilitator, and/or negotiator to coordinate team initiatives and build consensus among team members. Assists Business Units with the interpretation and application of Circular 230 and other laws relevant to practice before the IRS and discipline affecting the privilege to practice.

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-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. You must meet the following requirements by the closing date of this announcement: QUALIFICATION REQUIREMENTS: BASIC QUALIFICATION REQUIREMENTS: All GRADES -- SELECTIVE PLACEMENT FACTOR: To be eligible for this position, at any grade level, applicants must demonstrate the following: Knowledge of Legal Industry, including legal practices, federal codes and regulations, and application of complex legal principles to facts. This knowledge may be met through experience and/or education. To meet this requirement, the applicant must demonstrate the following experience: Substantive knowledge of state and federal laws, judicial decisions and precedents, legal codes, court procedures, legal practices, legal instruments and documents, government regulations, executive orders, and agency rules specific to tax administration and compliance. Exceptional skill in researching, interpreting, examining, analyzing and applying relevant state and federal laws, regulations, related statutes, and sub-regulatory guidance, sufficient to produce written reports, relevant forms, instructions, explanatory publications, legal memoranda, proposed legislation, and other materials, sufficient to address taxpayer rights and responsibilities, propose tax legislation or regulation, and issue opinions and/or decisions specific to tax administration or compliance. 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: Knowledge of state and federal laws, judicial decisions and precedents, legal codes, court procedures, legal practices, legal instruments and documents, government regulations, executive orders, and agency rules specific to tax administration and compliance. Experience in researching, interpreting, examining, analyzing and applying relevant state and federal laws, regulations, related statutes, and sub-regulatory guidance, sufficient to produce written reports, relevant forms, instructions, explanatory publications, legal memoranda, proposed legislation, and other materials, sufficient to address taxpayer rights and responsibilities, propose tax legislation or regulation, and issue opinions and/or decisions specific to tax administration or compliance. Experience interpreting and explaining complex points of law and valuation matters to legal and factual situations and to persuade highly competent representatives concerning determinations made on tax issues and liability. Experience working with financial, professional, or business accounting practices specific to tax administration or compliance. In addition to the above, your experience may include: analyzing and interpreting relevant tax laws, regulations, judicial decisions and precedents, rulings, policies, IRS functions, processes, interrelationships and dependencies, procedures, and precedent decisions in order to research and advise on effecting resolution of issues allegations of misconduct of tax practitioners in a broad array of representational matters demonstrating a full understanding of professional practice (representational or ethics) standards; addressing specific issues or allegations of misconduct under Circular 230; experience preparing, reviewing, or applying revenue rulings, revenue procedures, IRS guidance, legal memoranda, etc. related to Circular 230 and Federal taxation; experience demonstrating understanding of state, and Congressional oversight issues; public speaking on Federal tax matters and participating in training initiatives for internal and external audiences applying communicative techniques to interact with internal and external customers effectively and diplomatically. 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: Knowledge of state and federal laws, judicial decisions and precedents, legal codes, court procedures, legal practices, legal instruments and documents, government regulations, executive orders, and agency rules specific to tax administration and compliance. Experience in researching, interpreting, examining, analyzing and applying relevant state and federal laws, regulations, related statutes, and sub-regulatory guidance, sufficient to produce written reports, relevant forms, instructions, explanatory publications, legal memoranda, proposed legislation, and other materials, sufficient to address taxpayer rights and responsibilities, propose tax legislation or regulation, and issue opinions and/or decisions specific to tax administration or compliance. Experience interpreting and explaining complex points of law and valuation matters to legal and factual situations and to persuade highly competent representatives concerning determinations made on tax issues and liability. Experience working with financial, professional, or business accounting practices specific to tax administration or compliance. In addition to the above, your experience may include: analyzing and interpreting relevant tax laws, regulations, judicial decisions and precedents, rulings, policies, IRS functions, processes, interrelationships and dependencies, procedures, and precedent decisions in order to research and advise on effecting resolution of issues allegations of misconduct of tax practitioners in a broad array of representational matters demonstrating a full understanding of professional practice (representational or ethics) standards; addressing specific issues or allegations of misconduct under Circular 230; preparing, reviewing, or applying revenue rulings, revenue procedures, IRS guidance, legal memoranda, etc. related to Circular 230 and Federal taxation; demonstrating understanding of state, and Congressional oversight issues; public speaking on Federal tax matters and participating in training initiatives for internal and external audiences applying communicative techniques to interact with internal and external customers effectively and diplomatically. 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 OPR 1111 Constitution Ave NW Washington, DC 20224 US
• Name: IRS Kansas City External
• Email: [email protected]