Positions under this announcement are being filled using a Direct Hire Authority (DHA). 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 LARGE BUSINESS AND INTERNATIONALDIVISION? 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: Large Business and International Director Treaty and Transfer Pricing Operations, APMA, TAIT WHAT DOES A COMPETENT AUTHORITY ANALYST (TAX TREATY) DO? The position seeks a tax professional for the Treaty Assistance and Interpretation Team (TAIT) within the office of the Treaty and Transfer Pricing Operations (TTPO), under the direction of the Director, Advance Pricing and Mutual Agreement, Large Business and International Division. Incumbent serves as an expert in tax treaty interpretation and application with respect to United States tax treaties. The major responsibilities include providing authoritative advice and assistance on tax treaty matters.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. Receives and reviews taxpayer requests for assistance in obtaining relief from double taxation including, for example, requests for relief under treaty provisions concerning residency, limitations of benefits, artists, athletes and entertainers, withholding, and all issues other than those involving transfer pricing and related allocation of business profits provisions, to determine if such requests comply with procedural guidelines. Performs a balanced and critical analysis of taxpayer and treaty-partner proposals and performs due diligence to ensure that the facts and circumstances of the taxpayer's case are sufficiently understood and known to arrive at a legally-supportable and well-reasoned determination. Evaluates, analyzes, and develops the positions of the United States with respect to complex tax treaty interpretation and assistance issues and other international tax issues, with minimal direct supervision. Conducts independent research and analysis of tax, accounting, treaty, and economic issues and coordinates with IRS subject-matter experts, when necessary. Prepares positions and other memoranda for the U.S. Competent Authority, recommending a course of action based on analysis of the facts of the case, applicable tax law and treaty provisions, and the position of the foreign country.

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 OR time of referral: SPECIALIZED EXPERIENCE: Applicants must have one year of specialized experience at a level of difficulty and responsibility equivalent to the next lower level in the normal line of progression in the Federal Service. Specialized experience is such that demonstrates experience in methods and techniques pertaining to the interpretation and application of tax treaties to analyze and provide assistance to taxpayers requesting relief from double taxation or from taxation that is not in accordance with tax treaties, and to advise internal and external stakeholders on treaty-related issues; experience analyzing and interpreting U.S. tax treaties, the U.S. Model Income Tax Convention and the Organization for Economic Cooperation and Development (OECD) Model Double Taxation Convention, as well as generally applicable competent authority agreements, for example, participate in and support Treasury-led teams negotiating tax treaties and other international tax agreements and to develop U.S. Competent Authority positions; experience in applying Revenue Procedures and other Internal Revenue Service procedural guidelines; and experience with the Internal Revenue Code and regulations pertaining to international issues to analyze and provide assistance to taxpayers requesting relief from double taxation. 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 LBI - Director Treaty and Trans Pric Ops 1111 Constitution Ave NW Washington, DC 20224 US
• Name: IRS Austin External
• Email: [email protected]