Job opening: General Attorney (Tax) (Health & Welfare Benefits)
Salary: $82 764 - 107 590 per year
Published at: Oct 08 2024
Employment Type: Full-time
Office of Chief Counsel, IRS, seeks enthusiastic individuals to serve taxpayers fairly and with integrity by providing correct and impartial interpretation of the internal revenue laws and the highest quality legal advice and representation for the IRS. Please click "Learn more about this agency" to find out more about Chief Counsel's various offices, to view some of the workplace attributes that Chief Counsel's workforce rates most favorably, and to hear from employees themselves.
Duties
The Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) provides published guidance, field support and taxpayer advice on tax matters involving employee plans, exempt organizations, employment taxes, executive compensation, health and welfare benefits, and certain federal, state, local and Indian tribal government issues to a wide variety of internal and external customers.
As a General Attorney (Tax), you will:
Consider suggestions for changes in the Internal Revenue laws and other Federal laws relating to the issues under the jurisdiction of the Associate Chief Counsel. Analyze the effects of the proposed changes and either prepare well-reasoned recommendations as to the advisability of the changes, or, as assigned, prepare drafts of the legislative suggestions in the proper form.
Analyze Internal Revenue laws and other Federal laws relating to issues under the jurisdiction of the Associate Chief Counsel. Identify regulatory and tax administration issues raised by those laws and develop and draft Treasury regulations interpreting or implementing those laws.
Prepare memoranda justifying and supporting the regulations, participate in the review and perfection of drafts, participate in public hearings concerning those regulations, and address concerns raised in public comments about the regulations under the Administrative Procedure Act.
As assigned, consider inquiries from members of Congress, the IRS, Treasury officials, or the public, concerning Internal Revenue laws, relating to matters under the jurisdiction of the Associate Chief Counsel, and, as appropriate, prepare replies thereto.
Respond to requests for legal opinions on the application or interpretation of the Internal Revenue laws and other Federal and state laws relating to matters under the jurisdiction of the Associate Chief Counsel. Analyze requests for advisory opinions, private letter rulings, closing agreements, Chief Counsel Advice and technical advice. Develop private letter rulings, technical advice, and Chief Counsel Advice on complex issues. Also, develop revenue rulings, revenue procedures, notices, announcements and other technical materials for publication.
Perform extensive legal research analyzing the law involved, the facts, analogous prior decisions, ruling precedents, etc. Determine the proper position to be taken consistent with the law, stating the decision reached, the reasoning used in arriving at the decision, and the arguments supporting the decision. Prepare an appropriate response which may be a memorandum, a private letter ruling, Chief Counsel Advice, technical advice memorandum, a publication item, or another written product, as directed. As appropriate and necessary, confer with officials of the IRS, Treasury, or other government agencies, and taxpayers and their representatives, to obtain their viewpoint on the issues or to obtain additional information.
This is not an all-inclusive list.
Requirements
- Refer to "Additional Information"
- Click "Print Preview" to review the entire announcement before applying.
- Must be a U.S. Citizen or National
Qualifications
In order to qualify, you must meet the education and/or experience requirements detailed below by the closing date of this announcement. Your resume must clearly describe your relevant experience; if qualified based on education, your transcripts will be required as part of your application.
To qualify for this position of General Attorney (Tax) you must meet the qualification requirements listed below by the closing of this announcement:
Basic Requirements for General Attorney (Tax):
Possess at least the first professional law degree (LL.B. or J.D.) from a law school accredited by the American Bar Association; AND
Applicants must be an active member in good standing of the bar of a State, U.S. Commonwealth, U.S. territory, the District of Columbia, or the Commonwealth of Puerto Rico.
GS-11 Experience Requirements:
1 year of general professional legal experience from any area of expertise; or
An LL.M. degree; or
Possess an LL.B. or J.D. degree plus superior law student work or activities.
Superior law student work or activities is defined as:
Academic standing in the upper third of the law school graduating class;
Work or achievement of significance on law reviews or journals;
Special high-level honors for academic excellence in law school ( e.g., election to the Order of the Coif, winning of a moot court competition, or membership on the moot court team that represents the attorney's law school in competition with other law schools);
Full-time or continuous participation in a legal aid program (as opposed to one-time, intermittent, or casual participation);
Significant summer law office clerk experience; or
Other evidence of clearly superior accomplishment or achievement.
Professional Legal Experience is defined as: knowledge and expertise gained while in an attorney position of the following Internal Revenue Code sections: 79 - group term life insurance; 104 - compensation for injuries and sickness (except 104(a)(2)); 105 - accident and health plans; 106 -employer provided coverage under accident or health plans; 125 - cafeteria plans; 129 -dependent care assistance programs; 223 - health savings accounts; 419 and 419A - funded welfare benefit plans; 501(c)(9) - voluntary employees' beneficiary associations (VEBAs); 4980B - continuation coverage requirements of group health plans (COBRA); 4980H - employer shared responsibility provisions; 9801 through 9833 -HIPAA and related health care benefit provisions.
At least one year of this experience must be equivalent to the work performed at the next lower grade/level position in the federal service (GS-09).
Note: Only experience gained after Bar Admission may be credited as Professional Legal Experience.
Education Substitution: An LL.M. degree in the field of the position (tax) may be substituted for the one year of the general legal experience listed above.
Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional; philanthropic; religious; spiritual; community; student; social). You will receive credit for all qualifying experience, including volunteer experience. 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.
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: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. If you are qualifying based on foreign education, you must submit proof of creditability of education as evaluated by a credentialing agency. For further information, visit:
Recognition of Foreign Qualifications | International Affairs Office (ed.gov)
Contacts
- Address Office of Chief Counsel, IRS
Staffing and Classification Branch
1111 Constitution Ave, NW
Washington, DC 20224
US
- Name: Malva Trowser
- Phone: 469-801-0076
- Email: [email protected]
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