General Attorney (Tax)

With nearly 1,700 attorneys, IRS Chief Counsel is the largest tax law firm nationwide. Our attorneys are among top tax law practitioners and some of the very best legal minds found anywhere. Together with the IRS, we serve the public by applying the tax code with fairness and integrity. After pausing hiring in 2025, we now seek new law graduates and experienced attorneys to join us.

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Qualifications:

In order to qualify, you must meet the education and/or experience requirements detailed below by the closing date of this announcement. 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 by the closing of this announcement:

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.

GS-13 Experience Requirements:

• 1 year of general professional legal experience; plus
• 1 year of professional legal tax experience.

GS-14 Experience Requirements:

• 1 year of general professional legal experience; plus
• 2 years of professional legal tax experience.

Professional Legal Tax Experience is defined as: Performing legal research and/or providing legal guidance in federal tax controversy, federal tax litigation, or federal tax consulting in one or more of the following areas

• passthrough entities such as partnerships or S corporations or
• simple or complex trusts or
• Federal estate and gift tax or
• generation-skipping transfer tax

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 the position (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.

Responsibilities:

The Associate Office of Chief Counsel, Passthroughs, Trusts, & Estates (PT&E), provides technical advice related to the taxation of passthrough entities including (i) the taxation of partnerships and their partners (e.g., partnership computations, partners' distributive share, transactions between a partner and the partnership, and basis of a partner's interest in the partnership and the partnership in its assets); (ii) the taxation of S corporations and their shareholders (e.g., S corporation elections, passthrough items to shareholders, distributions, and rules regarding basis of stock of shareholders and the S corporation in its assets); (iii) the income taxation of trusts and their beneficiaries; and (iv) other related issues, including entity classification, passive activity loss limitation, at-risk, and the qualified business income deduction. The Office also provides technical advice associated with the estate, gift, and generation skipping transfer taxes including rules applicable to (i) estate tax liability, valuation of property held by the estate, transfers and bequests, powers of appointment, and disclaimers (ii) gift tax liability, transfers, deductions, and issues related to valuation; and (iii) generation-skipping transfers. The Office has three branches, each with expertise in and subject matter jurisdiction over one or more of the above areas.

As a General Attorney (Tax), you will:

• Research and interpret the Federal tax law under the jurisdiction of the Associate Office.
• Draft published guidance, including regulations, revenue rulings, revenue procedures, etc.
• Provide written legal advice to taxpayers and field components of the IRS.
• Make recommendations regarding litigation; review briefs and other litigation-related documents.
• Review IRS forms, instructions, the Internal Revenue Manual, and other documents for legal accuracy.

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.

NOTE: This announcement is to fill vacancies in Branch 1 and 3 with focus on passthrough entities and to fill vacancies in Branch 4 with focus on federal estate and gift tax. Please ensure your resume reflects the specific related experience.

Salary : $102,415