Duties
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
Qualifications
BASIC REQUIREMENT :
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. This
knowledge may be met through experience and/or education. 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: Specialized experience for this position
includes: Experience 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.
OR
Three (3) full years of progressively higher-level graduate education in
Law from an Accredited College or University
OR
a Ph.D., or equivalent doctoral degree education in Law from an Accredited
College or University
OR
an LL.M from a full course of study in a School of Law accredited by the
American Bar Association OR A combination of education and experience as
described above.
Specialized Experience GS-12: 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: 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).
Specialized Experience GS-14: Specialized experience for this position
includes: 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