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Lead Legal Administrative Specialist

2 months ago

Honolulu, Hawaii, United States Department of the Treasury Full time
Duties
WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED (SBSE) DIVISION?
A description of the business units can be found at:
Twenty (20)

Vacancies will be filled in the following specialty areas:
SB/SE DEPUTY COMMISSIONER EXAM, SPECIALTY EXAMINATION, ESTATE & GIFT /EXCISE TAX EXAM
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.

Conducts independent examinations of the most complex estate and gift returns with a considerable number of complex and unusual issues requiring extensive tax law research, investigation, and analysis.

Determines the issues and audit techniques needed to resolve issues.

Determines the nature of included assets, analyzes transactions, investigates underlying facts, evaluates the fair market value of real estate, business interests, and other type of financial and investment assets for assigned returns.

The incumbent must conduct extensive legal research. The incumbent analyzes the taxpayer's legal documents to identify the transferred interest. The incumbent relies on knowledge of state laws (i.e. property, contracts, business, inheritance, and probate) to determine the application of federal estate and gift tax laws. The incumbent may need to recharacterize transactions based upon an analysis of legal instruments and fact patterns.

Determines the value of transferred property using investigative and valuation techniques: including reviewing appraisals and valuation data, analyzing complicated legal documents, transactions, and case law, and applying Federal, state, and foreign laws.

Coordinates with SBSE Counsel employees and IRS Office of Chief Counsel to develop audit techniques, legal arguments, and litigation strategy for significant cases with novel issues.

Assists SBSE Counsel in trial preparation for estate and gift tax cases of significant importance. Contributes to Program objectives by identifying emerging issues and requesting SBSE Counsel collaboration.

Collaborates with assigned SBSE Counsel to develop examination requirements and analysis to resolve the estate and gift tax impact of the emerging issue.

Help
Requirements
Conditions of Employment

ST
ANDARD POSITION DESCRIPTIONS (SPD):
PD21158
Visit the IRS SPD Library to access the position descriptions.

Telework Eligible Positions:
Telework eligible positions do not guarantee telework.

Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period to your assigned Post of Duty (POD)) and supervisor's approval to participate in the IRS Telework Program.

Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status.

As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.

Obtain and use a Government-issued charge card for business-related travel.
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-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.

You must meet the following requirements by the closing date of this announcement:

BASIC REQUIREMENTS :


All GRADES SELECTIVE PLACEMENT FACTOR: To be eligible for this position, at any grade level, applicants must demonstrate the following: Knowledge of Legal Industry, including legal practices, federal codes and regulations, and application of complex legal principles to facts.

This knowledge may be met through experience and/or education. To meet this requirement, the applicant must demonstrate the following

Experience:

Substantive knowledge of state and federal laws, judicial decisions and precedents, legal codes, court procedures, legal practices, legal instruments and documents, government regulations, executive orders, and agency rules specific to tax administration and compliance.

Exceptional skill in researching, interpreting, examining, analyzing and applying relevant state and federal laws, regulations, related statutes, and sub-regulatory guidance, sufficient to produce written reports, relevant forms, instructions, explanatory publications, legal memoranda, proposed legislation, and other materials, sufficient to address taxpayer rights and responsibilities, propose tax legislation or regulation, and issue opinions and/or decisions specific to tax administration or compliance.

In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below:

SPECIALIZED
Experience:
GS-14

LEVEL:

You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service.


Specialized experience for this position includes:

You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service.


Specialized experience for this position includes:
Experience working all aspects of Federal estate and gift taxation laws and important judicial decision and procedures.

Experience writing clear and concise reports and work papers that include significant tax issues, findings and analyses of legal and factual situations encountered.

Experience in researching and evaluating complex legal questions to determine tax liability pertaining to Federal estate and gift tax returns; and skill in interpreting and explaining complex points of law and valuation matters to legal and factual situations and to negotiate with highly competent representatives concerning determinations made on tax issues and liability.

Experience working with financial, professional or business accounting practices to analyze complex fiduciary, estate or gift assets, such as proposing adjustments for sizeable tax deficiencies (e.g., intangible factors, large corporation) resulting from investigation of the deceased estate.

OR

COMBINATION OF EXPERIENCE
AND EDUCATION:
You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.

AND
MEET TIME IN GRADE (TIG)

REQUIREMENT:
You must meet applicable TIG requirements to be considered eligible.

To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to.

Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks.


AND

TIME AFTER COMPETITIVE APPOINTMENT:

By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment.

For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to All US Citizens.

For more information on qualifications please refer to OPM's Qualifications Standards.
Education

A copy of your transcripts or equivalent documentation is required for positions with an education requirement, or if you are qualifying based on education or a combination of education and experience.

An official transcript will be required if you are selected.

If the position has specific education requirements and you currently hold, or have previously held, a position in the same job series with the IRS, there is no need to submit a transcript or equivalent at this time.

Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series.

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.
Additional information
We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.

The salary range indicated in this announcement reflects the minimum locality pay up to maximum locality pay for all duty locations listed.

The range will be adjusted for selected duty location. General Schedule locality pay tables may be found under Salaries & Wages.
This is a Bargaining unit position.

Tour of Duty:
Day Shift - Start and stop times between 6:00 a.m. and 6:00 p.m.
Alternative work schedule, staggered work hours or telework may be available.

In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.

Relocation expenses-NO
A recruitment incentive may be offered.
Pay retention may be offered based on applicable laws and regulations.
Please consider each location carefully when applying.

If you are selected for a position at one of your location selections, that location will become your official post of duty.

If the position(s) are no longer needed prior to the closing date, this announcement may be closed early.

This is an open continuous announcement which will be used to fill Twenty (20) vacancies in the locations listed as they become available for the next 12 months contingent upon funding and space requirements.

Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff dates to be considered:
Cut-off date: 6/7/2024; Past cut-off date(s): 3/4/2024.

This announcement may be amended to include additional cut-off dates within the 12-month period if needed, not later than 10 days prior to the additional cut-off date(s).

Eligible applicants who apply by the initial cut-off date, will be referred in score order. If additional vacancies exist, remaining applicants will be considered in score order as needed. Selections from this announcement may be made no later than 3/4/2025.
Read more

Estimated Salary:
$20 to $28 per hour based on qualifications.