Closing Date: 26th September, 2025
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.
To learn more, click the links below:
IRS Office of Chief Counsel Careers Site (https://www.jobs.irs.gov/counsel)
Meet Our People (https://www.jobs.irs.gov/resources/meet-our-attorneys)
Learn about our Legal Divisions (https://www.jobs.irs.gov/resources/legal-divisions)
Duties:
Meet Our People (https://www.jobs.irs.gov/resources/meet-our-attorneys)
Learn about our Legal Divisions (https://www.jobs.irs.gov/resources/legal-divisions)
Duties:
The Senior Technician Reviewer (STR) serves as a technical expert for the Associate Chief Counsel, Energy Credits and Excise Tax (ECE) responsible for one or more of the specialty areas of tax law under ECE's jurisdiction, including tax matters involving natural and renewable energy resources, business and energy-related tax credits and incentives, and excise taxes. The STR is responsible for some of the most complicated, visible, and unusual assignments and projects in the branch. In consultation with the Branch Chief, the STR is responsible for the assignment of selected cases and projects to the attorneys within the branch and for review of attorney work product.
As a General Attorney (Tax) - Senior Technician Reviewer, you will:
This is not an all-inclusive list.
Requirements:
Conditions of Employment:
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 qualifying based on education, your transcripts will be required as part of your application.
To qualify for this position of General Attorney (Tax) - Senior Technician Reviewer (Energy Branch), you must meet the qualification requirements listed below by the closing of this announcement:
As a General Attorney (Tax) - Senior Technician Reviewer, you will:
- Serve as a legal and technical consultant to the Branch Chief, Deputy Associate Chief Counsel (ECE), Associate Chief Counsel (ECE), and other officials in the Office of Chief Counsel on legal and policy matters involving the work of the branch, or that may affect the work of other branches of ECE, or other components of the Office of Chief Counsel. These matters require the STR to conduct detailed and extensive research on complicated legal issues and develop recommendations as to the positions to be taken by the branch and the Office.
- Serve as a technical reviewer, and in some cases as the initiating attorney, for assignments involving the development and promulgation of regulatory and sub-regulatory guidance, the technical review of tax legislation, and the provision of legal advice to the IRS and other stakeholders on complex technical issues within the branch's jurisdiction. In addition, the STR acts as a reviewer, and in some cases as the initiating attorney, for private letter rulings, technical advice memoranda, and other forms of written legal advice, and litigation support assignments related to Tax Court, refund, and appellate litigation.
- Serve as a principal attorney in charge of recommending policies and developing procedures and regulations implementing new or amended legislation for specific areas of tax law. The STR ensures that these policies, procedures, and regulations are consistent with the intent of the law and are administratively sound, efficient, and economical in operation.
- Mentor, train, and develop attorneys in the technical subjects of the branch and the day-to-day workflow and structure of the Office of Chief Counsel and the IRS. Perform activities in the subject matter of the branch including legal assistance, appellate recommendations, and litigation support. Many of the issues presented for decision are submitted after extensive consideration in the field and elsewhere and cover a broad range of tax law issues requiring interpretation of the Internal Revenue Code, tax regulations, published rulings, court cases, and other technical materials.
- Serve as a project manager, assigns (in consultation with the Branch Chief) work to the attorneys in the branch, advises them on the approach to take, reviews work products, and provides the Branch Chief with performance feedback on work performed. Makes recommendations on the need for initiating, consolidating, or eliminating projects.
- Conduct conferences and represents the IRS on specific issues of a highly complex nature with taxpayers and their representatives. Speak or engage in panel discussions before business and professional groups on technical and legal matters relating to the work of the branch.
- Analyze transactions or issues and examine data to advise Chief Counsel trial attorneys and/or the Department of Justice in litigation matters.
- Participate in the resolution of some of the most complex technical problems presented by taxpayers or their representatives, and gives advice on important technical, legal, and policy matters to the Associate Chief Counsel (ECE), Deputy Associate Chief Counsel (ECE), and other Chief Counsel officials.
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 detailed below by the closing date of this announcement. 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 (Tax) - Senior Technician Reviewer (Energy Branch), you must meet the qualification requirements listed below by the closing of this announcement:
Basic Requirements for General Attorney (Tax):
GS-15 Experience Requirements:
Professional Legal Tax Experience is defined as providing legal guidance and analysis related to Internal Revenue tax laws, regulations, and decisions applicable to:
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-14). 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: Recognition of Foreign Qualifications | International Affairs Office (ed.gov) (https://sites.ed.gov/international/recognition-of-foreign-qualifications/)
- 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;
- 1 year of general professional legal experience from any area of expertise; plus
- 3 years of professional legal tax experience
- Tax matters concerning all phases of energy production (to include extraction or harvesting of natural resources);
- Energy-related production tax credits and investment tax credits;
- Other tax issues ancillary to energy production (such as normalization)
- The research credit under 41
- The energy industry, including related federal government agency experience; AND/OR
- Tax litigation.
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: Recognition of Foreign Qualifications | International Affairs Office (ed.gov) (https://sites.ed.gov/international/recognition-of-foreign-qualifications/)