Closing Date: 22nd March, 2024
Description:
Summary:Office of Chief Counsel, A Government Entity, 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 A Government Entity. 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 incumbent of this position serves as a Senior Attorney assigned to The National Office of Division Counsel/Associate Chief Counsel (Criminal Tax) (DC/ACC) providing legal Counsel to A Government Entity Criminal Investigation (CI). The incumbent is assigned the most difficult and important cases along with other legal matters within the Division and is expected to perform the full range of law and related work handled in the DC/ACC (CT) at the level of a Senior Attorney. The incumbent specializes in investigations and prosecutions of violations of the internal revenue laws, the Bank Secrecy Act, money laundering, and other white-collar crimes; special investigative techniques employed by CI; and criminal and civil forfeitures initiated by the A Government Entity. A Senior Attorney:
- Reviews and processes a variety of criminal tax work such as search warrants; compulsion orders; undercover requests; Freedom of Information Act requests; congressional correspondence/inquiries; published guidance; legislative matters; technical advice requests; testimony authorizations; and Internal Revenue and Chief Counsel Directives Manual revisions.
- Reviews and analyzes forfeiture matters as well as cases involving money laundering and Title 31 violations.
- Reviews requests to initiate investigations and render an opinion regarding whether such action is appropriate. Reviews completed criminal tax investigation cases where criminal prosecution is recommended. Reviews the special agent's report and exhibits, participates in conferences with proposed defendants and their representatives, and determines the availability and best use of testimonial and documentary evidence. Prepares an evaluation of the report and the evidence which summarizes the salient facts, analyzes whether the evidence proves the elements of each recommended charge, assesses the strengths and weaknesses (including possible defenses) of the case, and renders an opinion on the prosecution potential of the recommended charges.
- Reviews and analyzes legal matters protested through Criminal Investigation. Reviews and/or prepares Criminal Evaluation Memoranda (CEM) for DC/ACC (CT) signature on the most sensitive or significant cases.
- Researches, analyzes, writes and otherwise provides complex legal and technical advice and program coordination support to various internal and external stakeholders and clients.
- Prepares legal opinions on difficult criminal tax issues received by the DC/ACC (CT).
- Performs exhaustive and detailed legal research to analyze the law involved, the facts involved in the present case, analogous prior decisions, ruling precedents, etc. Determines the proper position to be taken in accordance with the law, stating the decision reached, the reasoning used in arriving at the decision and the arguments substantiating the decision. Prepares an appropriate response which may be a memorandum, position paper, defense letter, publication item, or some other type of written product. As appropriate and necessary, confers with officials of the Service, Treasury, Justice, or other government agencies, and clients and their representatives to obtain their viewpoint on the issues or to obtain additional information.
- Participates in continuing professional education programs and other training for both Cl and Counsel. Assists the Division Counsel/Associate Chief Counsel (Criminal Tax) as members of CT Division-wide working groups, task forces, or ad hoc projects.
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:
In order to qualify, you must meet the education and/or experience requirements described below. Your resume must clearly describe your relevant experience; if qualifying based on education, your transcripts will be required as part of your application.
To qualify for this position of General Attorney you must meet the qualification requirements listed below by the closing of this announcement:
Basic Requirements for General Attorney:
GS-14 Experience Requirements:
Professional Legal Tax Experience is defined as: Presenting evidence before a federal or state grand jury in a criminal tax or financial crimes case; trying a criminal tax or financial crimes case before a federal or state petit jury; prosecuting or defending criminal tax or financial crimes offenses; engaging in motion practice relating to the Federal Rules of Evidence or the Federal Rules of Criminal Procedure; drafting or providing legal advice relating to search warrant applications; experience prosecuting or defending criminal or civil forfeiture actions, or money laundering or Bank Secrecy Act violations; providing legal advice relating to undercover operations, or the provisions of the Internal Revenue Code as they relate to criminal tax programs. 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-13). 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, GLS-related, orP&A- FOIA/Disclosure related field) 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. (https://ope.ed.gov/dapip/#/home)
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: http://www.ed.gov/about/offices/list/ous/international/usnei/us/edlite-visitus-forrecog.html.
- 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-14 Experience Requirements:
- 1 year of general professional legal experience from any area of expertise; plus
- 2 year(s) of professional legal tax experience
Education Substitution: An LL.M. degree in the field of the position (tax, GLS-related, orP&A- FOIA/Disclosure related field) 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. (https://ope.ed.gov/dapip/#/home)
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: http://www.ed.gov/about/offices/list/ous/international/usnei/us/edlite-visitus-forrecog.html.
