Closing Date: 22nd May, 2024

Description:

Summary:
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 Office of the Associate Chief Counsel (Income Tax and Accounting), comprising a staff of approximately 110 professional and support employees in Washington, D.C., provides legal advisory services that support uniform interpretation, application, enforcement, and litigation of federal tax laws applicable to tax accounting and a wide variety of issues relating to corporate and individual income taxation. In this regard, the organization handles gross income issues, including income from discharge of indebtedness; personal deductions, including alimony payments and charitable contributions; business expenses, including home office expenses; like-kind exchanges; capital gains and losses; net operating losses; proper year for inclusion of income, including issues relating to installment sales and long-term contracts; proper year for deductions, including economic performance concepts; capitalization and inventory issues; accounting methods and periods; and the alternative minimum tax. In addition, the Office works closely with Treasury officials and IRS Division Commissioners and other Associate and Division Counsel on program matters (e.g., identifying and prioritizing emerging issues and developing published guidance needs).

Major Duties and Responsibilities:
  • As a Deputy Associate Chief Counsel (IT&A), the incumbent of this position assists and acts for the Associate Chief Counsel (IT&A) in the overall executive direction and coordination of the organization's activities related to interpretation and application of tax laws involving income tax and accounting. The incumbent has delegated authority to act as a full assistant, including authority to sign on behalf of the Associate Chief Counsel (IT&A). The incumbent collaborates closely with the Associate and with the other Deputy Associate Chief Counsel (IT&A), and when acting for the Associate, has full authority to make decisions on any problems and issues arising in the Office of the Associate Chief Counsel (IT&A).
  • The incumbent assists and participates with the Associate in planning, directing, and coordinating the policies, programs, and goals of the Office pertaining to the laws administered by the Internal Revenue Service (IRS). In this regard, the incumbent assists or acts for the Associate in the overall executive direction and coordination of the organization's activities related to the coordination of litigation and compliance activities that involve the interpretation and application of tax laws involving income tax and accounting (e.g., determines which cases will be tried, settled, or conceded; assures consistency of approach in IT&A litigation; prepares and approves Chief Counsel decisions; reviews and coordinates pleadings, briefs, settlement documents, notices of appeal, and other materials prepared in connection with Tax Court litigation of IT&A cases and issues; and, except with respect to certiorari matters, recommends Justice Department action with regard to appeals, offers in compromise, settlements, or confessions of error in such suits or suits pending on appeal).
  • The incumbent of this position may also assist and act for the Associate Chief Counsel (IT&A) in the overall executive direction and coordination of the organization's daily operations activities; and the incumbent may also assist in activities related to drafting revenue rulings, revenue procedures, announcements, and news releases to be published for the guidance of taxpayers and IRS personnel; issuing technical advice memoranda responding to questions raised by IRS examiners; issuing private letter rulings and general technical information letters in response to requests from taxpayers; and preparing legal opinions for Chief Counsel and IRS functions with respect to legal questions within the jurisdiction of the Associate Chief Counsel (IT&A). The incumbent has delegated authority to act as a full assistant, including authority to sign finally on matters falling within assigned program responsibilities.
  • The incumbent also assists and participates with the Associate in working with Treasury officials to coordinate recommendations for legislation that particularly affects IT&A activities; directing IRS participation in this aspect of the legislative process, including the furnishing of advice and guidance with respect to the development of new or revised legislative proposals; and overseeing IRS participation with legislative staffs in the drafting of such legislation and committee reports. In addition, the incumbent may also assists the Associate in directing the preparing and reviewing of proposed regulations and Treasury Decisions, assessing public comments and conducting public hearings on proposed regulations, and managing the movement of regulations through the review process within the IRS and the Department of the Treasury.

Requirements:
Conditions of Employment:
  • Refer to "Additional Information"
  • Click "Print Preview" to review the entire announcement before applying.
  • Must be a U.S. Citizen or National

Qualifications:
To qualify for this position of Deputy Associate Chief Counsel you must meet the following requirements:
  • 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;
  • Desired Education/Experience: An LL.M. in Taxation is desired but not required. 7 years of professional legal tax experience is desired

As a basic requirement for entry into the SES, applicants must provide evidence of progressively responsible leadership experience that is indicative of senior executive level managerial capability and directly related to the skills and abilities outlined under Technical Qualifications and Executive Core Qualifications. Typically, experience of this nature will have been gained at or above the GS-15 grade level or its equivalent in Federal service. Applicants must possess the following technical and executive core qualifications:

You must submit a separate narrative statement that addresses each of the Mandatory Technical Qualifications (MTQs) related to this position as well as the Executive Core Qualifications (ECQs) related to all positions in the Senior Executive Service.
Your narrative statements should include examples of experience, education, and accomplishments applicable to the qualification. Structure your statements in terms of the action taken, the context or environment in which the action was taken, and the outcome or results from such actions. You should write each statement with the vacancy in mind as all qualifications are directly related to the position being filled.

If you do not submit a separate statement addressing the ECQs and MTQs, you will not receive consideration for the position.

Executive Core Qualifications (ECQs):
Unless you are currently serving under a Career Senior Executive Service (SES) appointment, or eligible for reinstatement into the SES, you must address the ECQs. Applicants must provide a narrative statement (not to exceed a total of 10 pages) that clearly documents and demonstrates possession of the competencies in the Executive Core Qualifications (ECQs) as established by the U.S. Office of Personnel Management. The following five ECQs provide the focus for certification of executive core qualifications for initial career appointment to the Senior Executive Service.