The following are the duties of this position at the full working level. If you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and will receive training to help you grow in this position.
- Conducts independent field examinations of complex estate and gift tax returns. Assignments typically include one or more major issues as well as numerous other problems. Major issues relate to unusually difficult or potentially complex legal, financial, investigative or other problems and typically involve estates of high gross value and transfers resulting in substantial tax considerations.
- 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.
- 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 often involves extensive research into federal, state, and local laws and court decisions to resolve complex and controversial questions regarding what property is includable in estates, allowable deductions and credits, and transferred property. Such activities as interpretation of ambiguous and vague legal documents, application of highly arguable legal precedents, and intensive analysis of substantial business operations are often involved.
- Performs such other related duties as may be assigned from time to time, including classification of tax returns, collateral investigations, taxpayer assistance, training, etc.
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: â€¢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. â€¢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 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. 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. For more information on qualifications please refer to OPM’s Qualifications Standards. Education 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. â€¢Note: If substituting Superior Academic Achievement (SAA) for experience at the GS-7 level, please note that grade-point averages are rounded to one decimal place. For example, 2.95 will round to 3.0 and 2.94 will round to 2.9. The Qualifications requirements above will reflect if SAA is accepted for this position and the online questionnaire will offer the option to select SAA as a qualifying response. 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 Department of Education Accreditation page. 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 here for Foreign Education Credentialing instructions.