Legal Administrative Specialist (Estate and Gift Tax) - 12 Month Roster

A description of the business units can be found at: SB/SE DEPUTY COMMISSIONER EXAM, HEADQUARTERS EXAMINATION, SPECIALTY EXAM POLICY 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. * 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. Collaborates with assigned SBSE Counsel to develop examination requirements and analysis to resolve the estate and gift tax impact of the emerging issue. * Prepares technical correspondence and reports that include a statement of significant issues, findings of fact, analysis of the legal and other authorities, addresses the taxpayer's position, and provides a conclusion and determination. Help 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. File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on. * Must successfully complete a (high or moderate) risk background investigation, including the FBI criminal history record check. * Obtain and use a Government-issued charge card for business-related travel. 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. 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. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series. Click here for Foreign Education Credentialing instructions. This is a non- bargaining unit position. * Tour of Duty: Day Shift between hours of 6:00am-6:00pm. * Alternative work schedule, staggered work hours or telework may be available. The register will be used to fill vacancies throughout the year. Applicants need to apply and/or update their applications by 11:59 pm ET at the close of the following cutoff date to be considered 06/11/2023. This announcement may be amended to include additional vacancies and cut-off dates within the 12-month period if needed.