General Attorney (Tax) at U.S. Department of the Treasury in Fort Lauderdale, FL

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

As a Chief Counsel attorney, the incumbent is assigned to a group providing legal counsel to Small Business/Self-Employed (SB/SE) and other Counsel and IRS activities, which are responsible for serving specific groups of taxpayers. Chief Counsel attorneys represent the government in Tax Court and provide advice to IRS field staff on issues in which Service position is established. Attorneys in the SB/SE organization specialize in tax litigations in the U.S. Tax Court, primarily involving tax issues impacting individuals, including individual international tax issues, partnerships, S corporations, LLCs, LLPs, estate and gift, and whistleblower awards.

As a General Attorney (Tax), you will:

Receive assignments of the most difficult and complex types of work in one or more of the following functions within the office depending upon the specialty of tax to which assigned - Tax Litigation or General Litigation.
- Tax Litigation:
  - You will be assigned cases docketed in the United States Tax Court. Duties may include preparation of answers to petitions, replies, motions and any other documents germane to proper handling of the case.
  - Ascertain the legal correctness of the position(s) determined in the statutory notice of deficiency as well as preparation for the case for trial and settlement.
  - Provide legal advice and assistance to the IRS, Independent Offices Appeals and other Division Counsel concerning issues within their area of topical jurisdiction. Research, analyze facts, and write legal opinions in response to questions.
  - For District Court and Claims Court: Review pleadings and files and prepare defense letters to the Department of Justice, Tax Division setting out the Commissioner's position on defense of a suit involving merits of the tax, etc., including in appropriate cases, discussing the propriety of jurisdiction, any suggested motions that may be appropriate, the particular defense that is recommended and whether or not the case is one that the Department of Justice may settle without further coordination.
- General Litigation:
  - Furnish advice and opinions to the IRS, the Department of Justice, etc., in any matter (court and non-court) incident to the assessment and collection of taxes. Advise field administrative officers, handle the legal work, and assist the Department of Justice and United States Attorneys in cases involving tax matters.
  - Recommend which suits should be brought or interventions or counterclaims filed by the Government in connection with the collection of internal revenue taxes or the recovery of erroneous refunds thereof and the basis for defense of tax litigation suits against the United States.

This is not an all-inclusive list. If selected at a lower grade level, you will have the opportunity to learn to perform the duties of the position and will receive training to help you grow in the position.

This is an open-continuous/standing register announcement that is open 02/22/2024 to 09/30/2024. Applicants will be referred to the selecting officials and referral lists issued as vacancies occur.

Cutoff for receipt of applications will be midnight EST on the date a vacancy has been determined. Applications received after that date may be considered on future referral lists. Notifications will be sent to applicants when application has been referred or not referred. The announcement may close prior to 09/30/2024 if management has succeeded in filling all vacancies and has no further use for a standing register.

Requirements

Conditions of Employment

Refer to "Additional Information."
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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 (Tax) you must meet the qualification requirements listed below at the time of referral or by the closing of this announcement, whichever is first:

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-12 Experience Requirements:

1 year of general professional legal experience from any area of expertise.

GS-13 Experience Requirements:

1 year of general professional legal experience from any area of expertise; plus
1 year of professional legal tax experience.

GS-14 Experience Requirements:

1 year of general professional legal experience from any area of expertise; plus
2 years of professional legal tax experience.

Professional Legal Tax Experience is defined as professional legal experience in federal or state tax controversy, complex litigation, or federal tax consulting. 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 for the grade(s) you are applying to.

Note: Only experience gained after Bar Admission may be credited as Professional Legal Experience.

Education Substitution: An LL.M. degree in the field of this position (i.e. 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.

How You Will Be Evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

Applicants will be considered based on their overall background as it relates to the position to be filled. Interviews may be held at the option of the office. All application materials and interviews, if conducted, will be used in the final evaluation and selection process.

Referral: Professional Order will be used to refer and select eligible candidates. Veterans' preference is applied after applicants are assessed. Preference eligibles will be listed at the top of the certificate in alphabetical order and considered before non-preference eligibles. All other candidates will be listed in alphabetical order. If you are among the top qualified candidates, you may be required to participate in a selection interview. We will not reimburse costs related to the interview, such as travel to and from the interview site.

Bargaining Unit Chief Counsel employees will be given first consideration. To receive first consideration, Bargaining Unit Chief Counsel employees seeking reassignment must be on the Master First Consideration List (MFCL). In regard to this announcement, the MFCL is only for reassignments of employees currently occupying Bargaining Unit positions. If you are applying for a promotion, please apply to the announcement.

Required Documents

A complete application includes 1. A resume, 2. Vacancy question responses, and 3. Submission of any required documents. Please note that if you do not provide all required information, as specified in this announcement, you may not be considered for this position (or may not receive the special consideration for which you may be eligible).

All applicants are required to submit a resume either by creating one in USAJOBS or uploading one of their own choosing. (Cover letters are optional.) To receive full credit for relevant experience, please list the month/year and number of hours worked for experience listed on your resume. We suggest that you preview the online questions, as you may need to customize your resume to ensure that it supports your responses to these questions. Please view .

In addition, applicants are required to submit:

An unofficial or official transcript(s) for your J.D. degree or LL.M. degree (an official transcript is required if you are selected).
An 8-10 page legal writing sample.
A memorandum of interest summarizing your interest in the position.

Current Chief Counsel Employees are also required to submit:
A copy of your most recent, signed, completed annual performance appraisal which includes the final rating. If it is not dated within the last 12 months or if you have not received a performance appraisal, please explain why in your application.

Education Documentation: 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. See "Education" for more details.

Certificate of Good Standing: A certified original copy of your certificate of good standing from your State Bar will be required if you are selected.

Veterans' Preference Documentation: There is no formal rating system for applying veterans' preference to attorney appointments in the excepted service; however, the Office of Chief Counsel considers veterans' preference eligibility as a position factor in attorney hiring. If you are claiming veterans' preference, you must submit a copy of your Certificate of Release or Discharge from Active Duty, DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing dates of service and type of discharge. Ten-point preference eligibles must also submit an , along with the required documentation listed on the back of the SF-15 form. For more information on veterans' preference, view .

If you are relying on your education to meet qualification requirements:

Education must be accredited by an accrediting institution recognized by the U.S. Department of Education in order for it to be credited towards qualifications. Therefore, provide only the attendance and/or degrees from .

Failure to provide all of the required information as stated in this vacancy announcement may result in an ineligible rating or may affect the overall rating.