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Estate Tax Legal Specialist- 12-month Roster

Company: Internal Revenue Service
Location: Newark
Posted on: January 19, 2023

Job Description:



A description of the business units can be found at:

Vacancies will be filled in the following specialty areas: SBSE, Examination Operations, Specialty Examination; Estate & Gift/Excise Tax

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

    Conditions of Employment

    • Must be a U.S. Citizen or National and provide proof of U.S. Citizenship. (Birth certificate showing birth in the U.S; Unexpired U.S. Passport; Certificate of Citizenship or Naturalization; or Report of Birth Abroad of a U.S. Citizen (Form FS-240))

    • Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).


      Federal experience is not required. The experience may have been gained in the public sector, private sector or One year of experience refers to full-time work; part-timework 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 REQUIREMENT : INSTRUCTIONS: 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.

          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- 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 Accredited 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.

                For more information on qualifications please refer to .


                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.

                A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria, please refer to .

                FOREIGN EDUCATION: Education completed in foreign colleges or universities may be used to meet the requirements. You must show proof the education credentials have been deemed to be at least equivalent to that gained in conventional U.S. education program. It is your responsibility to provide such evidence when applying. Click for Foreign Education Credentialing instructions.

                Additional information

                • Subject to a 1-year probationary period (unless already completed).
                • Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.

                • We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.

                • This is a bargaining unit position.
                • Tour of Duty: Monday - Friday Shift Start and stop times between 6:00am and 6:00pm.
                • Alternative work schedule, staggered work hours or telework may be available.
                • A recruitment incentive may be offered.
                • Relocation expenses - no.
                • Obtain and use a Government-issued charge card for business-related travel.
                • May be eligible for telework based on IRS policy. If you are in a telework eligible position, you may be directed to temporarily telework on a full-time basis due to COVID 19. Employees must be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. Once normal operations resume, employees may be directed back to the office to perform the duties of their position. Telework eligibility does not guarantee telework; employees must meet and sustain IRS telework eligibility requirements and supervisor's approval to participate in the IRS Telework Program. As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.

                  This is an open continuous announcement which allows applicants to apply up to the closing date of the announcement, 08/30/2023. The register will be used to fill an anticipated sixty (60) vacancies. Selections may be made from certificates issued up to 12 months after the 1st cut-off date listed below. Contingent upon funding and space requirements, one or more vacancies may be filled at the locations listed in this announcement as they become available. Applicants need to apply and/or update their applications by 11:59 pm ET at the close of the initial cutoff date to be considered, November 30, 2022. This announcement may be amended to include additional cut-off dates within the 12-month period if needed, not later than (5) workdays prior to the cut-off date or the final selection date. If the position(s) are filled prior to the end of the Roster, this announcement may be closed out early. Contingent upon funding and space requirements, one or more vacancies may be filled at the locations listed in this announcement as they become available.

                  Eligible applicants who apply by the initial cutoff in the highest Quality Group will be considered first. All other applicants will be considered in Quality Group order as needed, to fill remaining vacancies. Any required documents should be submitted at the time that you apply - documents will not be accepted after the vacancy closes.

                  • Benefits

                    A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. .

                    Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered.

                    Required Documents

                    The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.

                  • Online Application - Questionnaire
                  • Education - See Education Section above
                  • Registration/License (if applicable) - active, current registration/license

                  • Military Spouses (if applicable) - You MUST submit verification of the marriage to the service member (i.e., a marriage license or other legal documentation verifying marriage) AND:

                    • a copy of your spouse's active military orders; OR
                    • verification of your spouse's 100% service-connected disability (e.g., VA Letter and/or DD-214); OR
                    • verification of the service member's death while on active duty (DD-1300/Death Certificate). You are not eligible if you were not married to the veteran at the time of death or have since remarried.

                      Please note that if you do not provide all required information, as specified in this announcement, your application will be determined incomplete, and you will not be considered for this position (or may not receive the special consideration for which you may be eligible).

                      How to Apply

                      The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) on 08/30/2023 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on 08/30/2023.

                      To preview the Application Questionnaire, please click the following link:

                      • To begin the application process, click the "Apply Online" button.
                      • You will be re-directed to USA STAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN).
                      • To complete, you must click the "Submit Application" button prior to 11:59 PM (ET) on 08/30/2023.

                        To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account (). There you will find a record of your application, the application status, and an option to Update Application. This option will no longer be available once the announcement has closed.

                        To verify the status of your application both during and after the announcement open period, log into your USAJOBS account: . All of your applications will appear on the Welcome page. The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: .

                        Agency contact information

                        (ERC) Employee Resource Center





                        Small Business Self Employed Non-Campus Examination Deputy Operations

                        1111 Constitution Ave NW

                        Washington, DC 20224


                        Next steps

                        Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures at . We provide reasonable accommodation to applicants with disabilities on a case-by-case basis; contact us if you require this for any part of the application and hiring process.

                        Once your application package and online questionnaire is received you will receive an acknowledgement email. You are responsible for checking status updates and notifications in USAJOBS. Hard copy notifications will not be sent to you. You may check the status of your application for this position at any time by logging onto the USAJOBS "My Account" tab and clicking on "Application Status." For a more detailed update of your application status, you may click on "more information." Please notify us if your contact information changes after the closing date of the announcement. If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position.

                        Fair & Transparent

                        The Federal hiring process is set up to be fair and transparent. Please read the following guidance.

Keywords: Internal Revenue Service, Newark , Estate Tax Legal Specialist- 12-month Roster, Legal , Newark, Delaware

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