Clarification from the agency

Open to IRS Career/Career-Conditional, Treasury/IRS CTAP, & IRS RPP employees

WHAT IS THE APPEALSDIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions

Vacancies will be filled in the following specialty areas: Office of Appeals Examination Appeals: Area 5 Team 5, Area 5 Team 6, Area 5 Team 9, Area 6 Team 1, Area 6 Team 7, Area 7 Team 5, Area 7 Team 6, Area 7 Team 7, Area 8 Team 5, Area 8 Team 8 and Area 8 Team 9.


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 extensive and thorough legal research to determine and apply the law to the numerous, varied, and at times conflicting facts presented.
• Analyzes case files, supporting documents and other information that relate to tax liability. Reviews cases for adequate technical development of issues.
• Prepares audit statements, exhibits, schedules, basic stipulation and decision documents for the court and other appropriate documents to reflect issue disposition and effect case closure.
• Conducts Appeals conferences for the settlement of tax cases in which taxpayers have appealed determinations made by the Service or have filed petitions with the U.S. Tax Court for redetermination of tax liability.
• Works with team members to identify and remove barriers to the completion of cases. Promotes team concept through a variety of ways that may include coaching other team members and sharing best practices or institutional knowledge

Conditions of employment

STANDARD POSITION DESCRIPTIONS (SPD):
PD92930
Visit the IRS SPD Library to access the position descriptions.

• This position is located in the Independent Office of Appeals.. The Independent Office of Appeals serves to resolve Federal tax controversies without litigation on a basis which is fair and impartial to both the Government and the taxpayer.
• As an Appeals Officer, serves as an Appeals campus or field team member handling issues and cases generated by various compliance functions (e.g., SB/SE, W&I).This position has the responsibility for arriving at the final disposition of the work unit from the Government's perspective and to approve the final settlement in accordance with delegated authority.
• 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.
• 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.
• File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.

Qualifications

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.

You must meet the following requirements by the closing date of this announcement:

SPECIALIZED EXPERIENCE: GS-12 LEVEL: 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 interpreting the impact of tax law or accounting principles on individual or small business tax issues; Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, regulations, and congressional committee reports in order to negotiate with taxpayers and/or their representatives to determine tax liability and resolve tax disputes considering the hazards of litigation; Experience using various taxes and rates (e.g. individuals, corporate, self-employment) to compute tax; Researching and applying tax related information from a variety of sources (for example, Internal Revenue Manual, Internal Revenue Code and Regulations, commercial databases, court and revenue rulings) to ensure adherence by reviewing policy, tax law, case law and/or precedents; Experience applying various penalties (e.g. late filing or payment, estimated tax, negligence, accuracy-related, fraud); penalty transaction codes, current and prior penalty rates, and ability to determine the appropriate penalty and amount of penalty to be assessed.

AND

MEET TIME IN GRADE (TIG) REQUIREMENT: For positions above the GS-05, applicants must meet applicable time-in-­grade requirements to be considered eligible. One year (52 weeks) at the next lower grade level is required to meet the time-in-grade requirements for the grade you are applying for.

AND

TIME AFTER COMPETITIVE APPOINTMENT: By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment. For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens".


For more information on qualifications please refer to OPM's Qualifications Standards.

How you will be evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

Your application includes your resume, responses to the online questions, and required supporting documents. 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.

Rating: Your application will be evaluated on the Critical Job Elements (CJE) of the position to be filled, in accordance with Article 13 of the IRS/NTEU National Agreement. Your application will also be rated and ranked among others, based on your responses to the online questions/assessment. Your experience, education, training, prior performance, and awards, relevant to the position being filled, will be considered throughout the hiring process. IRS employees may obtain most recent awards listing at https://persinfo.web.irs.gov/.

Referral: If you are among the top qualified candidates, your application may be referred to a selecting official for consideration. You may be required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring polices). We 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 Career Transition Assistance Plan (CTAP), you must receive a score of 80 or better to be rated as well qualified to receive special selection priority.