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Internal Revenue Service is Hiring an Appeals Officer (Roster) (Partnerships) Near Birmingham, AL

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: 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 applying professional accounting principles, theory, and practices to analyze and interpret accounting books, records, systems, or legal issues specifically to determine effect on tax liabilities or financial statements; Experience with business and industry practices to understand tax issues based on analysis and evaluation of overall business operations and financial condition; Experience with corporate financial transactions and financial management principles and practices; Applying litigation procedures and making judgments involving matters of law particularly as they relate to resolving tax disputes. Coordinate with internal or external professionals to plan and complete work and/or conduct conferences or meetings. Recognizing and assessing the complexity of accounting or legal issues; Interpreting the law in situations where there are uncertainties or conflicts in statutes, regulations, case law, precedence or other guidance to determine and apply the appropriate intent of the law in tax situations; Conducting legal research and applying the law to tax situations; Applying accounting topics to the resolution of tax issues (e.g., stockholder equity, income recognition and other special reporting topics; financial characteristics of business entities; journal and ledger entries; present value application; inventory valuation; investments and revenue recognition, auditing standards and generally accepted accounting principles associated with asset and liability measurement and their related effect on net income).

In addition you must have experience in the area of partnership transactions, including assignments where the applicant analyzed and made reasoned judgment involving complex issues that often overlap and intertwine with other tax and non-tax disciplines; Analyzed and evaluated legal positions related to partners' distributive share of income, gain, loss, deduction or credit; determination of basis of partner's interests; continuation/termination of partnership; non-recognition of gain or loss on contributions to partnership; extent of recognized gain or loss on distribution from partnership; economic arrangements and other subchapter K activities. Conducted work that required the application of the Internal Revenue Code, Treasury Regulations, Directives, Rulings, Procedures, Court Decisions, etc. that deal with the tax implications of partnership transactions. Dealt and engaged with attorneys, accountants and other tax professionals internal and external to IRS on partnership transaction matters related to tax controversies.

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.

Responsibilities:

WHAT IS THE AP- APPEALS DIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions

Vacancies will be filled in the following specialty areas: Office of Appeals Specialized Exam Prog and Ref

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.

• Organizes work independently, identifies priorities, applies knowledge and skills to expeditiously and efficiently control and resolve ACI/SME issues contained under the assigned industry Coordinates issues in all industries in which the issues appear by consulting with Technical Specialists assigned to those other industries. Prepares and/or directs preparation of paperwork necessary for the completion and dissemination of appeals settlement positions and guidelines.
• Determines whether coordinated ACI/SME issues are either legal, where the primary dispute pertains to a determination of the legal standard to be applied, or factual, where the primary dispute is the determination of the underlying facts or application of the underlying facts to the legal standard.
• Develops and revises, as needed, Appeals settlement positions for those coordinated ACI/SME issues determined to be legal in nature, specifically detailing the hazards of litigation deemed to be present. Once developed, comments and concurrence, as required by the IRM, will be solicited.
• Develops and revises, as needed, Appeals Settlement Guidelines (ASG) for those coordinated ACI/SME issues determined to be factual in nature, specifically detailing facts which must be considered in the settlement of the issues. Conducts extensive research and analysis of case issues to determine and apply the law to the highly complex factual and legal issues presented. Exercises a high degree of judgment in conducting original and creative legal research to obtain a reasonable balance of conflicting interests to develop the ASG. Once developed, comments and concurrence, as required by the IRM, will be solicited.
• Reviews proposed settlements of ACI coordinated issues. Explains to ATE that they must obtain the Technical Guidance Coordinator's tentative approval of the settlement proposal and/or settlement range before any settlement options are discussed with the taxpayer. Discusses legal authority, pertinent facts, and nationwide impact and as needed becomes involved in settlement negotiations. Upon review of the proposed settlement, conveys concurrence or disagreement. Disagreements will be conveyed in writing.

Job Summary