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Internal Revenue Service is Hiring a Legal Administrative Specialist (Estate and Gift Tax) 12 Month Roster 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:

BASIC QUALIFICATION 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. 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.

Specialized Experience GS- 11: You must meet one of the following requirements to qualify at this level. To be qualified for this position you must have successfully achieved an LL.M. from a full course of study in a School of Law accredited by the American Bar Association, a Ph.D. or equivalent doctoral degree in Law from a full course of study from an Accredited College or University, OR A State A ccredited Law School, or a Ph.D. or equivalent doctoral degree in Law, OR a LL.B. or J.D. from a full course of study in a School of Law accrediting by the American Bar Association, or a State Accredited Law School, or Master's or equivalent graduate degree in Law from a full course of study from an Accredited College or University.

AND you must also have knowledge of the legal industry gained through education and experience working in a law practice or legal environment as a Litigation or Legal Specialist researching, interpreting, analyzing, and applying state and federal laws, rules and regulations, and authoring legal briefs or opinions. Applicants may also qualify with one-year of specialized experience at, or equivalent to, the grade 9 level (GS-9) working in a legal environment whereby you provided technical advice on legal requirements, conducted legal research and analysis, drafted/authored written opinions, decisions, and/or proposals on matters involving federal tax laws, rules, regulations, and practices. Experience must be sufficient to demonstrate: Knowledge of Federal tax laws, various State and foreign laws, judicial decisions, and precedents; Organizing, analyzing, and managing voluminous case information; Skill in researching and evaluating complex legal questions involving state and federal laws; Ability to reach a determination and take appropriate action to impact compliance with federal laws.

Specialized Experience GS-12: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes:

• Experience working in a legal environment whereby you provided technical advice and guidance on Federal tax law requirements.
• Experience conducting legal research and analysis on complex Federal and State tax laws. Experience authoring legal opinions, decisions, determinations, or proposals on matters involving federal tax laws, rules, and/or regulations.
• Experience working with Federal, Gift, and Generation-Skipping Transfer tax laws, including Internal Revenue Code, Tax Regulations, IRS Revenue rulings and procedures and precedent decisions.
• Experience analyzing and adjudicating tax matters, appeals, settlement offers, or similar work related to Federal tax operations.

Specialized Experience GS-13: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes:

• Experience interpreting and applying tax laws to Federal estate and gift tax returns and interpreting and applying tax laws, judicial decisions, and precedents to fields of law such as wills and trusts, probate, contracts, real and personal property, corporations, commercial law and insurance.
• Experience researching, evaluating, and responding to complex legal questions to determine tax liability pertaining to Federal estate and gift tax returns.
• Experience interpreting and explaining complex points of law and valuation matters to legal and factual situations and to persuade highly competent representatives concerning determinations made on tax issues and liability.
• Experience working with financial, professional or business accounting practices to analyze fiduciary, estate or gift assets (such as intangible factors, large corporation).

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 SBSE- SMALL BUSINESS SELF EMPLOYEDDIVISION?
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: 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 field examinations of estate and gift tax returns involving legal, financial, investigative or other problems of substantial variety and complexity. The potential tax liability is significant.
• Determines the nature and extent of the examination to be made of assigned and related returns based on guidelines or information provided by the supervisor or designated senior employee.
• Assures that all property or interests of deceased persons and all transferred property of donors are disclosed on assigned returns and accurately valued. Applies audit, investigative and valuation techniques, such as reviewing books and records, analyzing complex legal documents, state inheritance tax proceedings and probate records, reviewing appraisals and available valuation data and case law, and securing and critically evaluating information from third parties to ascertain the value of includable and transferred property.
• Reviews appraisals prepared by taxpayer's experts and determines the value of business interests and real estate for estate and gift tax examinations.
• Analyzes information obtained and determines proper tax liability. This normally involves research into Federal, state, and local laws and court decisions to resolve questions regarding what property is includable in estates, allowable deductions and credits, and transferred property.

Job Summary