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This Position Is No Longer Available


Job Title:  COMPETENT AUTHORITY ANALYST (Tax Treaty Analyst)
Department:  Department Of The Treasury
Agency:  Internal Revenue Service
Job Announcement Number:  14CS6-LBX0113-0930-14-AD

This position is closed and no longer accepting online applications through USAJOBS.

The contents of the announcement can still be viewed.
SALARY RANGE:
$106,263.00 to $138,136.00 / Per Year
OPEN PERIOD:
Monday, April 21, 2014 to Wednesday, April 30, 2014
SERIES & GRADE:
GS-0930-14
POSITION INFORMATION:
Full-Time/Permanent - Career/Career-Conditional
PROMOTION POTENTIAL:
14
DUTY LOCATIONS:
2 vacancies in the following location:
Washington DC, DC View Map
WHO MAY APPLY:
U.S. CITIZENS, NO PRIOR FEDERAL EXPERIENCE IS REQUIRED
SECURITY CLEARANCE:
Public Trust - Background Investigation
SUPERVISORY STATUS:
No

JOB SUMMARY:

About the Agency

WHAT DOES A COMPETENT AUTHORITY (TAX TREATY) ANALYST DO?  The position seeks a tax professional for the Treaty Assistance and Interpretation Team (TAIT) within the office of the Deputy Commissioner (International) and U.S. Competent Authority, under the direction of the Assistant Deputy Commissioner (International).  Incumbent serves an expert in tax treaty interpretation and application with respect to United States tax treaties as well as tax information exchange agreements. The major responsibilities include providing authoritative advice and assistance on tax treaty matters (other than transfer pricing and allocation issues).

WHAT IS THE LARGE BUSINESS AND INTERNATIONAL (LB&I) DIVISION OF THE INTERNAL REVENUE SERVICE? The Large Business and International (LB&I) business unit provides service and enforcement activities to support tax compliance of businesses and related entities with assets of $10 million or more, as well as small U.S. businesses engaged in international, U.S. citizens abroad, and foreign persons and businesses with a U.S. tax requirement. As our name suggests, international tax administration is an important part of what we do in LB&I. As part of the LB&I team, you will be assigned to work in International. Regardless of where you serve, you will be supported by a variety of specialists (economists, engineers, field specialists and technical advisors) as you tackle the most complex tax issues.

2 Positions are located in Assistant Deputy Commissioner International in Washington, DC.

The anticipated start date is 07/14/2014. This announcement has been extended until 4/30/2014

WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? If you want to find out moreabout IRS careers, visit us on the web at ww.jobs.irs.gov

TRAVEL REQUIRED

  • 25% or Greater
  • Travel locally and/or overnight approximately 1 to 6 nights per month.

RELOCATION AUTHORIZED

  • No

KEY REQUIREMENTS

  • Click "Print Preview" to review the entire announcement before applying.
  • Please refer to "Conditions of Employment."

DUTIES:

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As a Competent Authority Analyst (Tax Treaty) you will:

  • Receive and review taxpayer requests for assistance in obtaining relief from double taxation, or taxation otherwise inconsistent with the applicable treaty, including requests for relief under treaty provisions concerning residency, limitation on benefits, artists, athletes and entertainers, withholding, and all issues other than those involving transfer pricing and related allocation of business profits provisions.
  • Perform a balanced and critical analysis of taxpayer and treaty-partner proposals and perform due diligence to ensure that the facts and circumstances of the taxpayer's case are sufficiently understood and known to arrive at a legally-supportable and wellreasoned determination.
  • Evaluate, analyze, and develop the positions of the United States with respect to complex tax treaty interpretation and assistance issues and other international tax issues, with minimal direct supervision. Participate in the development of U.S. Competent Authority positions and presentations and, as needed, independently represents the U.S. Competent Authority at OECD and other non-governmental organizations concerned with international tax issues.
  • Conduct independent research and analysis of tax, accounting, treaty, and economic issues and coordinate with IRS subject-matter experts, when necessary.
  • Prepare positions and other memoranda for the U.S. Competent Authority, recommending a course of action based on analysis of the facts of the case, applicable tax law and treaty provisions, and the position of the foreign country.
  • Negotiate with foreign tax officials on the disposition of individual cases in such a way that U.S. interests are pursued with due consideration of U.S. federal income tax law and the obligation of the United States to pursue relief from double taxation under its tax treaties. Draft detailed memoranda, position papers, and generally applicable and taxpayer specific agreements entered into with foreign governments known as "Mutual Agreements" and is responsible for preparing documents implementing the Mutual Agreement with the foreign country.
  • Perform program analyst and staff assignments regarding non-case-related matters. Reviews Counsel-prepared material (e.g., regulations or revenue procedures) for accuracy and consistency in respect of tax treaty administration matters. Participate in and support Treasury-led teams negotiating tax treaties, representing the unique tax administration interests of the IRS and the U.S. Competent Authority. Participate in and contribute to the International Practice Networks (IPNs), particularly with respect to the core group that is developing and administering the Tax Treaty IPN.


QUALIFICATIONS REQUIRED:

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QUALIFICATIONS/ELIGIBILITY REQUIREMENTS: You must meet the following eligibility and basic qualification requirements by the closing date of this announcement.
BASIC REQUIREMENTS:
GS-14 LEVEL: At least one year of specialized experience equivalent to the grade GS-13 level that demonstrated knowledge of skills, and abilities to perform successfully the duties of the position, and that is typically in or related to the work of the position to be filled.  Specialized experience is such that demonstrates experience in methods and techniques pertaining to the interpretation and application of tax treaties to analyze and provide assistance to taxpayers requesting relief from double taxation or from taxation that is not in accordance with tax treaties, and to advise internal and external stakeholders on treaty-related issues; experience analyzing and interpreting U.S. tax treaties, the U.S. Model Income Tax Convention and the Organization for Economic Cooperation and Development (OECD) Model Double Taxation Convention, as well as generally applicable competent authority agreements, for example, participate in and support Treasury-led teams negotiating tax treaties and other international tax agreements and to develop U.S. Competent Authority positions; experience in applying Revenue Procedures and other Internal Revenue Service procedural guidelines; and experience with the Internal Revenue Code and regulations pertaining to international issues to analyze and provide assistance to taxpayers requesting relief from double taxation.

In addition to the above, specialized experience is such that demonstrates experience in applying Revenue Procedure 2006-54 (Requesting Competent Authority Assistance Under Tax Treaties); and experience in applying the Internal Revenue Code and its regulations to international issues for purposes of tax planning or examinations of multinational entities or high-wealth individuals, particularly with respect to U.S. foreign tax credits, interest allocation rules and subpart F transactions and arrangements.


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HOW YOU WILL BE EVALUATED:

HOW YOU WILL BE EVALUATED:

  1. Your application will be rated based on education, training, and quality of your experience. You will respond to a series of questions designed to assess your possession of the following competencies: Decision Making, Influencing Negotiating, Workload Management, Teamwork, Tax Law, Tax Treaties, Principles of Accounting and Written Communication. Please be sure that your resume includes detailed information to support your qualifications for this position. Failure to provide sufficient evidence in your resume may result in a "NOT QUALIFIED" determination for this position. For tips preparing your resume click http://www.jobs.irs.gov/downloads/ResumeTips.pdf; for cover letter tips click http://www.jobs.irs.gov/downloads/CoverLetterTips.pdf.
  2. You will be tentatively assigned to a category group (A, B, C, etc.) based on your responses to the online questions. Each category group represents a quality level (i.e., A = Superior, B = Highly Qualified, etc.) Candidates will be considered in category group order. Preference eligibles who meet the minimum qualification requirements and who have a compensable service -connected disability of at least 10 percent must be listed in the highest quality category (except in the case of scientific or professional positions at the GS-9 level or higher). All other preference eligibles will be assigned based on their responses to the questions and will be referred for selection before non-preference eligibles with the same category. Applicants are tentatively assigned to a category group pending qualifications validation and/or assessment results.
  3. Your final category assignment determines the order in which you are considered for the position(s). Applicants are referred to the selecting manager in category order (A, B, C). You may be required to participate in a selection interview. The IRS will not reimburse costs related to the interview such as travel to and from the interview site. If you are a displaced or surplus federal employee (eligible for the Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP), you must receive a score of 80 or Category B or better to be rated as well qualified to receive special selection priority.

To preview questions please click here.


BENEFITS:

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OTHER INFORMATION:

If you need a reasonable accommodation for any part of the application and hiring process, please contact Linda Williams at (267)941-1704 Option 9 or email HCO.PHLSEC4EXTAPPS@IRS.GOV Decisions on granting reasonable accommodation will be made on a case-by-case basis. If the State Rehabilitation Center or the State Commission for the Blind has certified you as eligible for reasonable accommodation, you may wish to contact your counselor to apply for employment through the IRS Disability Employment Program in addition to applying for this vacancy announcement.

- We may select from this announcement or any other source to fill one or more vacancies. 
- This is a bargaining unit position. 
- We offer opportunities for telework.
- We offer opportunities for flexible work schedules.

 CONDITIONS OF EMPLOYMENT:

- A 1-year probationary period is required.
- Must successfully complete a background investigation including an FBI criminal history record check (fingerprint check).
- Complete a Declaration for Federal Employment to determine your suitability for Federal employment, at the time requested by the agency
- If you are a male applicant born after December 31, 1959, certify that you have registered with the Selective Service System or are exempt from having to do so.
- Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.
- Go through a Personal Identity Verification (PIV) process that requires two forms of identification from the Form I-9.  Federal law requires verification of the identity and employment eligibility of all new hires in the U.S.
- Obtain and use a Government-issued charge card for business-related travel.
- Day shift
- File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.
- Undergo an income tax verification.
- The employment of any candidate, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns.  This audit may include up to 2 years of returns.

HOW TO APPLY:

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It is anticipated that there will be significant interest in the announcement. Eligible “category A” applicants who apply by 11:59 pm ET On Friday April 25, 2014, will be considered first. All other applicants will be considered in category order as needed,  to fill remaining vacancies. Any required documents should be submitted at the time that you apply as documents will not be accepted after the vacancy closes. If management determines an insufficient applicant pool, the closing date of this announcement may be extended beyond the original closing date. If management determines an insufficient applicant pool, the closing date of this announcement may be extended beyond the original closing date.

The application process has 6 STEPS:
STEP 1: Create an account at: https://my.usajobs.gov.
STEP 2: Develop a Resume using the USAJOBS "Resume Builder" or "Upload" your Resume into USAJOBS.
STEP 3: Search for IRS Vacancy Announcements. To find this announcement, go to http://jobs.irs.gov/USAJOBS, copy and enter the announcement number in the key word search field. Select "Yes", if you are a current or former Federal civilian employee who holds or held a non-temporary appointment. Click "Search for Jobs." Click "Apply Online" on the announcement screen, follow all instructions provided, and click "Apply for this position now!"
STEP 4: Complete all 5 steps in the CareerConnector Account Creation: 1) Personal Information; 2) Military Service & Veteran Preference; 3) Core Questions 4) Demographic Information and 5) Resume Information. Click "Apply to this Vacancy".
STEP 5: Apply to the Vacancy. Respond to the questions for each of the following sections: Series, Grade, Location; Grade Specific; & All Grade Questions.
STEP 6: Submit Documents and Review Application. Timely submit the supporting documents requested. Click one of the available options in CareerConnector: Upload; USAJOBS; Fax; or Reuse existing documents. Follow ALL instructions provided. Next, review the summary of the application you completed. Scroll down & click "Finish" at the bottom of the page. You will be automatically redirected to USAJOBS where you can track the status of your application.

WHAT IF I FORGOT TO SUBMIT SOMETHING?

Log into My USAJOBS at https://my.usajobs.gov  with your user name and password.
  1. Click on "Application Status".
  2. Click "more information" under the "Application Status" column of the announcement.
  3. Click "Review and Update the documents if needed", on the "Application Detail" page.
  4. Select "Upload", "USAJOBS", "Fax", or "Reuse existing document" for each document to be submitted. Ensure you carefully follow ALL instructions provided.
  5. Click "Finish" to save this change.

REQUIRED DOCUMENTS:

CTAP/ICTAP DOCUMENTATION If you are a displaced or surplus Federal employee eligible for consideration under the Career Transition Assistance Plan (CTAP) or Interagency Career Transition Assistance Plan (ICTAP), you must submit proof of eligibility.

VETERANS' PREFERENCE: DOCUMENTATION SOLE SURVIVORSHIP PREFERENCE: Veterans released or discharged under honorable conditions from a period of active duty from the armed forces, after August 29, 2008, by reason of a Sole Survivorship discharge (SSP), may be eligible for Veteran's Preference. To receive credit, please update your application to indicate that you are entitled to "Veteran's Preference by reason of Sole Survivorship Discharge" and include documentation to support your claim. See the section entitled "How to Apply, What if I forgot to submit something" for instructions on updating your application and adding the necessary documentation for consideration.
For additional information see link at bottom of announcement.

NOTE: YOU MUST SUBMIT ALL DOCUMENTATION BY 11:59 P.M. EST ON THE CLOSING DATE OF THIS ANNOUNCEMENT TO BE ELIGIBLE FOR CONSIDERATION.

AGENCY CONTACT INFO:

Linda Williams
Phone: 267-941-1704 Option 9
Fax: 000-000-0000
TDD: 267-941-1797
Email: HCO.PHLSEC4EXTAPPS@irs.gov
Agency Information:
INTERNAL REVENUE SERVICE
2970 Market Street
Philadelphia, PA
19104
US
Fax: 000-000-0000

WHAT TO EXPECT NEXT:

You can expect a communication from us concerning your application via email. If you provide an email address that is inaccurate or if your mailbox is full or blocked (e.g., spam-blocker), you may not receive important communications that could affect your consideration for this position. If your contact information changes after the closing date of the announcement, please notify the Employment Office (contact provided in this announcement) and update your USAJOBS profile.
You can check the status of your application for this position at any time by logging onto your "My USAJOBS" account and clicking on "My Application."

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