Office of Chief Counsel, IRS, seeks enthusiastic individuals to serve taxpayers fairly and with integrity by providing correct and impartial interpretation of the internal revenue laws and the highest quality legal advice and representation for the IRS. Please click "Learn more about this agency" to find out more about Chief Counsel's various offices, to view some of the workplace attributes that Chief Counsel's workforce rates most favorably, and to hear from employees themselves.
Summary
Office of Chief Counsel, IRS, seeks enthusiastic individuals to serve taxpayers fairly and with integrity by providing correct and impartial interpretation of the internal revenue laws and the highest quality legal advice and representation for the IRS. Please click "Learn more about this agency" to find out more about Chief Counsel's various offices, to view some of the workplace attributes that Chief Counsel's workforce rates most favorably, and to hear from employees themselves.
The Deputy Associate Chief Counsel, Energy, Credits, and Excise Tax (ECE) assists the Associate Chief Counsel (ECE), in the overall executive direction of all activities and legal services provided by the ECE Associate Office. The Associate Office (ECE) is comprised of approximately 40 attorneys, tax law specialists, and support employees in Washington, D.C.; and provides legal advisory services that support the uniform interpretation, application, enforcement, and litigation of tax laws involving a wide range of tax matters, focused on the taxation of oil and gas and other natural resources, business and energy-related tax credits, and excise taxes.
As the Deputy Associate Chief Counsel (ECE), the incumbent of this position:
Serves as a full Deputy to the Associate Chief Counsel (ECE) in providing executive direction on all matters within the Office's jurisdiction, including delegated authority for signature on all matters on which the Associate has authority and shares responsibility with the Associate for the direction and oversight of the Counsel-wide litigation program involving the taxation of oil and gas and other natural resources, business and energy-related tax credits and excise taxes. As assigned, acts as Acting Associate Chief Counsel (ECE) with full authority to make decisions on any problems arising in the administration of the Office and its programs.
Consistent with the Chief Counsel Directives Manual, assists in the formulation and direction of programs and policies with respect to litigation involving the taxation of oil and gas and other natural resources, business and energy-related tax credits, and excise taxes in the U.S. Tax Court.
Except with respect to certiorari matters, in consultation with the Division Counsel and the Associate Chief Counsel, approves recommendations of acquiescence and no acquiescence in adverse decisions and orders in such cases and suits and makes recommendations to the Department of Justice (DOJ) regarding appeals, offers in compromise, or settlements in such cases or suits pending on appeal. Supports the Associate in ensuring IRS-wide consistency of approach in tax litigation and advice involving these issues; consults with the Division Counsel as to the defense or settlement of cases pending in U.S. Tax Court and, together with the Associate Chief Counsel (ECE) reviews and coordinates pleadings, briefs, settlement documents, notices of appeal, and other materials prepared in connection with U.S. Tax Court litigation involving the taxation of oil and gas and other natural resources, business and energy-related tax credits, and excise taxes. Assists in the direction and preparation of recommendations concerning defense, settlement, or concession.
Assists in the executive direction to staff engaged in drafting revenue rulings, revenue procedures, announcements, and news releases to be published for the guidance of taxpayers and IRS personnel; the issuance of technical advice memoranda responding to questions raised by IRS examiners; issuance of private letter rulings and general technical information letters in response to requests from taxpayers; and preparation of Chief Counsel Advice and other legal opinions for other Chief Counsel offices and IRS functions with respect to legal questions raised in litigation and IRS programs.
In collaboration with Associate Chief Counsel, works with Treasury officials to coordinate recommendations for legislation that particularly affect matters involving the taxation of oil and gas and other natural resources, business and energy-related tax credits, and excise taxes; assists in the direction of IRS participation in this aspect of the legislative process, including the furnishing of advice and guidance with respect to the development of new or revised legislative proposals; and assists in the oversight of IRS participation with legislative staffs in the drafting of such legislation and committee reports.
Assists in the coordination of the processing and review of nondocketed cases submitted for consideration by various local, area, division, or national levels. Renders legal advice and assistance to IRS personnel and other Chief Counsel personnel concerning the taxation of oil and gas and other natural resources, business and energy-related tax credits, and excise tax matters under examination in the audit of returns, or in the consideration of claims for refund. Assists in the development and monitoring of performance measures and program goals for the provision of legal services and published guidance, and the implementation, compliance, and outreach initiatives on issues involving the taxation of oil and gas and other natural resources, business and energy-related tax credits, and excise taxes. Ensures that performance and program goals, strategy, and organizational policies are clearly communicated to employees.
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Must be a U.S. Citizen or National
Qualifications
To qualify for this position of Deputy Associate Chief Counsel, Energy, Credits, and Excise Tax (ECE) you must meet the following requirements:
Possess at least the first professional law degree (LL.B. or J.D.) from a law school accredited by the American Bar Association; AND
Applicants must be an active member in good standing of the bar of a State, U.S. Commonwealth, U.S. territory, the District of Columbia, or the Commonwealth of Puerto Rico;
Desired Education/Experience: An LL.M. in Taxation is desired but not required. 7 years of professional legal tax experience is desired.
As a basic requirement for entry into the SES, applicants must provide evidence of progressively responsible leadership experience that is indicative of senior executive level managerial capability and directly related to the skills and abilities outlined under Technical Qualifications and Executive Core Qualifications. Typically, experience of this nature will have been gained at or above the GS-15 grade level or its equivalent in Federal service. Applicants must possess the following technical and executive core qualifications:
A)Executive Core Qualifications (ECQs):
Unless you are currently serving under a Career Senior Executive Service (SES) appointment, or eligible for reinstatement into the SES, you must address the ECQs. Applicants must provide a narrative statement (not to exceed a total of 10 pages) that clearly documents and demonstrates possession of the competencies in the Executive Core Qualifications (ECQs) as established by the U.S. Office of Personnel Management. The following five ECQs provide the focus for certification of executive core qualifications for initial career appointment to the Senior Executive Service.
Leading Change- Ability to bring about strategic change, both within and outside the organization, to meet organizational goals. Ability to establish an organizational vision and to implement it in a continuously changing environment.
Leading People - Ability to lead people toward meeting the organization's vision, mission, and goals. Ability to provide an inclusive workplace that fosters the development of others, facilitates cooperation and teamwork, and supports constructive resolution of conflicts.
Results Driven - Ability to meet organizational goals and customer expectations. Ability to make decisions that produce high-quality results by applying technical knowledge, analyzing problems, and calculating risks.
Business Acumen - Ability to manage human, financial, and information resources strategically.
Building Coalitions - Ability to build coalitions internally and with other Federal agencies, State and local governments, nonprofit and private sector organizations, foreign governments, or international organizations to achieve common goals.
Individuals selected for an initial SES appointment must serve a one-year probationary period.
In addition to the general managerial competencies set out in the Executive Core Qualifications, the following mandatory technical qualifications are specific competencies required to qualify for the position (you should address each MTQ separately, with the total narrative not exceeding ten pages):
Demonstrated comprehensive, professional knowledge of and experience in applying tax laws affecting the taxation of oil and gas and other natural resources, business and energy-related tax credits, and excise taxes.
Demonstrated ability to manage a legal services program, including the ability to review and assess the organizational effectiveness of program services and policies, and to design and implement procedures to improve/optimize organizational performance.
Demonstrated ability to make effective, decisive timely and well- considered decisions, and to resolve issues/problems of substantial impact, sensitivity, and complexity.
Demonstrated the ability to supervise others to promote maximum utilization and development of staff and to support equal employment opportunity initiative and goals.
Desirable:
A thorough understanding of the operations and organization of the Internal Revenue Service and Office of Chief Counsel, and a solid understanding of the Department of the Treasury and its Office of General Counsel
Other Significant Factors
The Incumbent is required to file a Public Financial Disclosure Report (OGE 278e) and Conflict of Interest Statement, upon entering the position, annually, and upon termination of employment (5CFR, Part 2634).
The position will require occasional travel away from the permanent duty station.
(Note: Failure to address these factors will result in your application being disqualified.)Narrative responses to the Technical Qualifications and Desirable Qualifications should not be more than two pages for each. Please provide the Executive Core Qualifications, Technical Qualifications and Desirable Qualifications each on separate sheets of paper.
Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional; philanthropic; religious; spiritual; community; student; social). You will receive credit for all qualifying experience, including volunteer experience. 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.
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.
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: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. If you are qualifying based on foreign education, you must submit proof of creditability of education as evaluated by a credentialing agency. For further information, visit: Recognition of Foreign Qualifications | International Affairs Office (ed.gov)
Additional information
Yes - You may qualify for reimbursement of relocation expenses in accordance with agency policy.
Relocation expenses may be authorized if eligible.
This is a Non-Bargaining unit position.
We offer opportunities for telework.
We offer opportunities for flexible work schedules.
Conditions of Employment Continued:
Subject to a 1-year trial period (unless already completed).
Subject to a 1-year supervisory probationary period (unless already completed).
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.
Public Trust (85PS) Background Investigation required
Obtain and use a Government-issued charge card for business-related travel.
File a Confidential Financial Disclosure Report OGE-278e 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.
This position requires that the successful candidate undergo personnel vetting, which includes a background investigation and enrollment upon onboarding into "Continuous Vetting." Enrollment in Continuous Vetting will result in automated record checks being conducted throughout one's employment with Treasury. The successful candidate will also be enrolled into FBI's Rap Back service, which will allow Treasury to receive notification from the FBI of criminal matters (e.g., arrests, charges, convictions) involving enrolled individuals in near real-time.
There are three key documents that contain important information about your rights and obligations. Please read and retain these documents:
FD-258 Privacy Act Statement - FBI (this is the same statement used when your fingerprints are submitted as part of your background investigation), and
SEAD-3-Reporting-U.pdf (dni.gov), (applicable to those who hold a sensitive position or have eligibility for access to classified information)"
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. Opens in a new windowLearn more about federal benefits.
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.
How you will be evaluated
You will be evaluated for this job based on how well you meet the qualifications above.
Applicants will be considered based on their overall background as it relates to the position to be filled. Interviews may be held at the option of the office. All application materials and interviews, if conducted, will be used in the final evaluation and selection process.
Candidates found minimally qualified will be further evaluated by an Executive Resources Board based on the extent and quality of their experience as it relates to the Mandatory Technical Competencies and the Executive Core Qualifications needed for this position. Appropriate consideration will be given for job-related training, education, awards, publications, and supervisory appraisals of job performance. Interviews of applicants may be held at the option of the Board. Selected applicant will be subject to certification of their executive qualifications by the U.S. Office of Personnel Management (unless previously certified). (Note: Currentand former SES members, and other candidates who have already been OPM/QRB-certified, are not required to address the executive core qualifications. They must, however, provide documentation of certification in the form of an SF-50 showing career SES status, or an OPM issued SES qualification certificate.)
Referral: If you are among the top qualified candidates, you may be required to participate in a selection interview. We will not reimburse costs related to the interview, such as travel to and from the interview site.
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. Opens in a new windowLearn more about federal benefits.
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.
A complete application includes 1. A resume, 2. Executive Core Qualifications (ECQs), 3. Mandatory Technical Qualifications (MTQs), 4. Vacancy Question Responses, and 5. Submission of any required documents. Please note that if you do not provide all required information, as specified in this announcement, you may not be considered for this position (or may not receive the special consideration for which you may be eligible).
1. RESUME: All applicants are required to submit a resume either by creating one in USAJOBS or uploading one of their own choosing. (Cover letters are optional.) To receive full credit for relevant experience, please list the month/year and number of hours worked for experience listed on your resume. We suggest that you preview the online questions, as you may need to customize your resume to ensure that it supports your responses to these questions. Please view resume tips. Resume should clearly state your experience related to this position as described in the Duties section and Qualifications section.
2.EXECUTIVE CORE QUALIFICATIONS (ECQs)- A separate narrative statement of 10-pages or less that addresses each of the five ECQs separately as described above.
3. MANDATORY TECHINCAL QUALIFICATION (MTQs) - A separate narrative statement of 10-pages or less that addresses each of the MTQs separately as described above.
4. VACANCY QUESTION RESPONSES: Responses are automatically submitted through USA Jobs when you apply to this vacancy
5. ADDITIONAL REQUIRED DOCUMENTS: In addition, applicants are required to submit the following supporting documentation:
Memorandum of Interest summarizing your interest in the position.
CHIEF COUNSEL EMPLOYEES ONLY: A Supervisory Report (ERB Form 1-88, 4/11) regarding your suitability for the position as completed by your current or most recent supervisor. You are responsible for notifying your supervisor that this report must be received no later than five workdays after the closing date of this announcement.
SENIOR EXECUTIVE SERVICE (SES) NONCOMPETITIVE APPLICANTS: If you are currently serving under a career SES appointment, are eligible for reinstatement into the SES, or have successfully completed a SES Candidate Development Program approved by OPM, proof of SES noncompetitive eligibility must be submitted:
SF-50 showing your status as a current Career SES appointee, former Career SES appointee with career SES reinstatement eligibility, or current or reinstatement eligible Career SES-equivalent executive who is/was employed in a Federal government agency that has an interchange agreement with the Office of Personnel Management (OPM) allowing for movement between the agency's SES-equivalent personnel system and the SES; OR
A certificate of completion from an OPM-approved SES Candidate Development Program (CDP). This applies only if your ECQs have been approved by an OPM Qualifications Review Board through the SES CDP.
Note: Former Career Reserve Senior Executive Service employees and graduates of a SES Candidate Development Program who have been certified by OPM's QRB are not required to address the ECQs
EDUCATION DOCUMENTATION: For positions with an education requirement, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected and not already on file. See "Education" for more details.
PROFESSIONAL CERTIFICATION: If selected, you will be required to submit an original Certificate of Good Standing from your State Bar if not already received by the agency.
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 August 2, 2024 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 7:00 a.m. to 3:30 p.m. ET, Monday - Friday). To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12476607
To begin, click Apply to access the online application. You will need to be logged into your USAJOBS account to apply. If you do not have a USAJOBS account, you will need to create one before beginning the application.
Follow the prompts to select your resume and/or other supporting documents to be included with your application package. You will have the opportunity to upload additional documents to include in your application before it is submitted. Your uploaded documents may take several hours to clear the virus scan process.
After acknowledging you have reviewed your application package, complete the Include Personal Information section as you deem appropriate and click to continue with the application process.
You will be taken to the online application which you must complete in order to apply for the position. Complete the online application, verify the required documentation is included with your application package, and submit the application. You must re-select your resume and/or other documents from your USAJOBS account or your application will be incomplete.
It is your responsibility to verify that your application package (resume, supporting documents, and responses to the questionnaire) is complete, accurate, and submitted by the closing date. Uploaded documents may take up to one hour to clear the virus scan.
Additional information on how to complete the online application process and submit your online application may be found on the USA Staffing Applicant Resource Center.
Office of Chief Counsel, IRS
Staffing and Classification Branch
1111 Constitution Ave, NW
Washington, DC 20224
US
Next steps
To verify the status of your application, log into your USAJOBS account (https://my.usajobs.gov/Account/Login), all of your applications will appear on the Welcome screen. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: https://www.usajobs.gov/Help/how-to/application/status/.
The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
A complete application includes 1. A resume, 2. Executive Core Qualifications (ECQs), 3. Mandatory Technical Qualifications (MTQs), 4. Vacancy Question Responses, and 5. Submission of any required documents. Please note that if you do not provide all required information, as specified in this announcement, you may not be considered for this position (or may not receive the special consideration for which you may be eligible).
1. RESUME: All applicants are required to submit a resume either by creating one in USAJOBS or uploading one of their own choosing. (Cover letters are optional.) To receive full credit for relevant experience, please list the month/year and number of hours worked for experience listed on your resume. We suggest that you preview the online questions, as you may need to customize your resume to ensure that it supports your responses to these questions. Please view resume tips. Resume should clearly state your experience related to this position as described in the Duties section and Qualifications section.
2.EXECUTIVE CORE QUALIFICATIONS (ECQs)- A separate narrative statement of 10-pages or less that addresses each of the five ECQs separately as described above.
3. MANDATORY TECHINCAL QUALIFICATION (MTQs) - A separate narrative statement of 10-pages or less that addresses each of the MTQs separately as described above.
4. VACANCY QUESTION RESPONSES: Responses are automatically submitted through USA Jobs when you apply to this vacancy
5. ADDITIONAL REQUIRED DOCUMENTS: In addition, applicants are required to submit the following supporting documentation:
Memorandum of Interest summarizing your interest in the position.
CHIEF COUNSEL EMPLOYEES ONLY: A Supervisory Report (ERB Form 1-88, 4/11) regarding your suitability for the position as completed by your current or most recent supervisor. You are responsible for notifying your supervisor that this report must be received no later than five workdays after the closing date of this announcement.
SENIOR EXECUTIVE SERVICE (SES) NONCOMPETITIVE APPLICANTS: If you are currently serving under a career SES appointment, are eligible for reinstatement into the SES, or have successfully completed a SES Candidate Development Program approved by OPM, proof of SES noncompetitive eligibility must be submitted:
SF-50 showing your status as a current Career SES appointee, former Career SES appointee with career SES reinstatement eligibility, or current or reinstatement eligible Career SES-equivalent executive who is/was employed in a Federal government agency that has an interchange agreement with the Office of Personnel Management (OPM) allowing for movement between the agency's SES-equivalent personnel system and the SES; OR
A certificate of completion from an OPM-approved SES Candidate Development Program (CDP). This applies only if your ECQs have been approved by an OPM Qualifications Review Board through the SES CDP.
Note: Former Career Reserve Senior Executive Service employees and graduates of a SES Candidate Development Program who have been certified by OPM's QRB are not required to address the ECQs
EDUCATION DOCUMENTATION: For positions with an education requirement, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected and not already on file. See "Education" for more details.
PROFESSIONAL CERTIFICATION: If selected, you will be required to submit an original Certificate of Good Standing from your State Bar if not already received by the agency.
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 August 2, 2024 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 7:00 a.m. to 3:30 p.m. ET, Monday - Friday). To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12476607
To begin, click Apply to access the online application. You will need to be logged into your USAJOBS account to apply. If you do not have a USAJOBS account, you will need to create one before beginning the application.
Follow the prompts to select your resume and/or other supporting documents to be included with your application package. You will have the opportunity to upload additional documents to include in your application before it is submitted. Your uploaded documents may take several hours to clear the virus scan process.
After acknowledging you have reviewed your application package, complete the Include Personal Information section as you deem appropriate and click to continue with the application process.
You will be taken to the online application which you must complete in order to apply for the position. Complete the online application, verify the required documentation is included with your application package, and submit the application. You must re-select your resume and/or other documents from your USAJOBS account or your application will be incomplete.
It is your responsibility to verify that your application package (resume, supporting documents, and responses to the questionnaire) is complete, accurate, and submitted by the closing date. Uploaded documents may take up to one hour to clear the virus scan.
Additional information on how to complete the online application process and submit your online application may be found on the USA Staffing Applicant Resource Center.
Office of Chief Counsel, IRS
Staffing and Classification Branch
1111 Constitution Ave, NW
Washington, DC 20224
US
Next steps
To verify the status of your application, log into your USAJOBS account (https://my.usajobs.gov/Account/Login), all of your applications will appear on the Welcome screen. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: https://www.usajobs.gov/Help/how-to/application/status/.
Fair and transparent
The Federal hiring process is set up to be fair and transparent. Please read the following guidance.