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.
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.
The Associate Chief Counsel (ACC) (Employee Benefits, Exempt Organizations, and Employment Taxes) provides published guidance, field support and taxpayer advice on tax matters involving employee plans, exempt organizations, employment taxes, executive compensation, health and welfare benefits, and certain federal, state, local and Indian tribal government issues to a wide variety of internal and external customers.
As a General Attorney (Tax), you will handle all aspects related to professional legal work involving one or more of the following areas:
Qualified Retirement Plans - 401-436 - rules for qualified retirement plans; 403(b) - certain employee annuity plans; 408 and 408A - individual retirement arrangements (IRAs) and Roth IRAs; 457(b) - certain eligible deferred compensation plans; 414(d) - governmental plans; 414(e) church plans; 501(a) - exemption from tax for qualified retirement plan trusts; 72 - taxation of distributions from qualified retirement plans; 3405 - withholding rules for designated distributions from retirement arrangements; 4971, 4972, 4980, 4980F - penalties and excise taxes related to qualified retirement plan failures.
Executive Compensation Arrangements - 83 - property transferred in connection with the performance of service; 162(m) - deduction limit on excess compensation; 280G and 4999 - golden parachute payments; 402(b) - nonexempt employees trust/secular trust; 403(c) - non-qualified annuities or annuities purchased by exempt organizations; 404(a)(5) - deduction for nonqualified deferred compensation; 409A - nonqualified deferred compensation; 421 through 424 - statutory stock options; 451 - constructive receipt (as applied to compensation arrangements); 457(f) - tax treatment of participants in ineligible deferred compensation plans of state and local governments and tax-exempt entities; 457A - nonqualified deferred compensation from certain tax indifferent parties, and 4960 - excise tax on tax-exempt organization executive compensation.
Health and Welfare Benefits - 79 - group term life insurance; 104 - compensation for injuries and sickness (except 104(a)(2)); 105 - accident and health plans; 106 -employer provided coverage under accident or health plans; 125 - cafeteria plans; 129 -dependent care assistance programs; 223 - health savings accounts; 419 and 419A - funded welfare benefit plans; 501(c)(9) - voluntary employees' beneficiary associations (VEBAs); 4980B - continuation coverage requirements of group health plans (COBRA); 4980H - employer shared responsibility provisions; 9801 through 9833 -HIPAA and related health care benefit provisions.
Employment Tax - 61 - fringe benefit valuation rules; 74(c) - employee achievement awards; 107 - parsonage allowance; 102(c) - employee gifts; 117(c) - scholarship limitation; 119 - meals and lodging; 132 - certain fringe benefits; 1401 through 1403 - self-employment tax; 3101 through 3134 - Federal Insurance Contributions Act (FICA) tax, including worker classification; 3201 through 3241 Railroad Retirement Tax Act (RRTA) tax; 3301 through 3311 - Federal Unemployment Tax Act (FUTA) tax; 3401 through 3404 - federal income tax withholding, including statutory employer rule; 3501 through 3512 - general employment tax provisions, including agents and Certified professional employer organizations; Miscellaneous Subtitle F provisions - employment tax reporting, refund and adjustment procedures; 7436 - Tax Court proceedings for determinations of employment status; Section 530 of the Revenue Act of 1978; employment tax credits provided under the Families First Coronavirus Response Act (FFCRA) and Coronavirus Aid, Relief, and Economic Security (CARES) Act.
Exempt Organizations - 115 - income of states, municipalities, etc.; 501 through 509 - requirements of tax-exempt status under 501(a) and related provisions and foundation classification, where applicable; 511 through 514 - unrelated business income tax; 527 - political organizations; 529 - qualified tuition programs; 529A qualified ABLE programs; 530 - Coverdell education savings accounts; 4911 and 4912 - excise taxes on public charities; 4940 through 4948 - excise taxes on private foundations; 4958 through 4968 - excise taxes on excess benefit transactions, hospital compliance failures, donor advised funds, excess compensation, and certain investment income; 6033 - exempt organization reporting requirements; 6104 - disclosure of certain exempt organization information; 7428 - declaratory judgments related to section 501(c) organizations; 7611 - restrictions on church tax inquiries and examinations; and application of Federal tax laws to Indian tribal governments and their distributions.
This is not an all-inclusive list. If selected at a lower grade level, you will have the opportunity to learn to perform the duties of the position, and will receive training to help you grow in the position.
Click "Print Preview" to review the entire announcement before applying.
Must be a U.S. Citizen or National
Qualifications
In order to qualify, you must meet the education and/or experience requirements detailed below by the closing date of this announcement. Your resume must clearly describe your relevant experience; if qualifying based on education, your transcripts will be required as part of your application.
To qualify for this position of General Attorney (Tax) you must meet the qualification requirements listed below by the closing of this announcement:
Basic Requirements for General Attorney (Tax):
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.
GS-13 Experience Requirements:
1 year of general professional legal experience from any area of expertise; plus
1 year of professional legal tax experience
GS-14 Experience Requirements:
1 year of general professional legal experience from any area of expertise; plus
2 years of professional legal tax experience
Professional Legal Tax Experience is defined as: Experience handling legal issues and interpretations relating to one or more of the following areas: qualified retirement plans, executive compensation, health and welfare benefits, exempt organizations, or federal employment taxes and/or fringe benefits.
At least one year of this experience must be equivalent to the work performed at the next lower grade/level position in the federal service.
Note: Only experience gained after Bar Admission may be credited as Professional Legal Experience.
Education Substitution: An LL.M. degree in the field of the position (tax, GLS-related, orP&A- FOIA/Disclosure related field) may be substituted for the one year of the general legal experience listed above.
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
We may select from this announcement or any other source to fill one or more vacancies.
Relocation expenses are not authorized.
This is abargainingunit position.
We offer opportunities for telework.
We offer opportunities for flexible work schedules.
Conditions of Employment Continued:
Subject to a 1-year trial period. Continued employment is contingent upon supervisory certification that continued employment will benefit the Federal Service; the certification will occur no less than 30 days before the end of the probationary/trial period.
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.
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)
Candidates should be committed to improving the efficiency of the Federal government, passionate about the ideals of our American republic, and committed to upholding the rule of law and the United States Constitution.
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.
Referral: Professional Order will be used to refer and select eligible candidates. Veterans' preference is applied after applicants are assessed. Preference eligibles will be listed at the top of the certificate in alphabetical order and considered before non-preference eligibles. All other candidates will be listed in alphabetical order. 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.
Bargaining Unit Chief Counsel employees will be given first consideration. To receive first consideration, Bargaining Unit Chief Counsel employees seeking reassignment must be on the Master First Consideration List (MFCL). In regard to this announcement, the MFCL is only for reassignments of employees currently occupying Bargaining Unit positions. If you are applying for a promotion, please apply to the announcement.
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 items described below. 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 (max of 2 pages in length) either by creating one in USAJOBS or uploading one of their own choosing. Resumes MUST contain specific information that can be used to make a qualification determination, including employment beginning and ending dates for each position (ex. MM/YY - MM/YY), whether employment is Full-time or Part-time, or average number of hours worked per week, and position titles. If the position is/was in the Federal government, you will need to detail the position series and grade level. The resume should detail relevant experience and education, as well as support the required specialized experience. Please view resume tips.
Note: Resume must be presented in a font size and font style that is legible, no less than 10-point size with no less than half an inch margin all around.
2. VACANCY QUESTION/ASSESSMENT QUESTIONNAIRE RESPONSES:Responses are automatically submitted through USA Jobs when you apply to this vacancy.
3. ADDITIONAL REQUIRED DOCUMENTS:Applicants are required to submit the following supporting documentation if applicable:
An unofficial or official transcript(s) for your J.D. degree or LL.M. degree (an official transcript is required if you are selected) Transcripts must detail degree awarded/conferred including date.
Proof of Active Bar Admission
A memorandum of interest summarizing your interest in the position
Current Chief Counsel Employees are also required to submit:
A copy of your most recent, signed, completed annual performance appraisal which includes the final rating. If it is not dated within the last 12 months or if you have not received a performance appraisal, please explain why in your application
Education Documentation: 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. See "Education" for more details.
Certificate of Good Standing: A certified original copy of your certificate of good standing from your State Bar will be required if you are selected.
VETERANS' PREFERENCE DOCUMENTATION: There is no formal rating system for applying veterans' preference to attorney appointments in the excepted service; however, the Office of Chief Counsel considers veterans' preference eligibility as a positive factor in attorney hiring. If you are claiming veterans' preference, you must submit a copy of your Certificate of Release or Discharge from Active Duty, DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing dates of service and type of discharge. Ten-point preference eligibles must also submit an Application for 10-point Veteran Preference, SF-15, along with the required documentation listed on the back of the SF-15 form. For more information on veterans' preference, view FedsHireVets.
If you are relying on your education to meet qualification requirements:
Failure to provide all of the required information as stated in this vacancy announcement may result in an ineligible rating or may affect the overall rating.
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 01/09/2026 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 7:30am-4:00pm. ET., Monday - Friday). To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12843808
If you require a reasonable accommodation for a disability or medical condition during any part of the application and hiring process, please contact Kimberly Johnson, Reasonable Accommodation Coordinator, HR Labor & Employee Relations Division, by phone at 503-265-3841 or by email at Kimberly.F.Johnson@irscounsel.treas.gov. The IRS - Office of Chief Counsel provides reasonable accommodations to qualified applicants with disabilities on a case-by-case basis. You must contact us by 5:00 p.m. Eastern Standard Time on the announcement's closing date to request accommodation. If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services.
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 items described below. 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 (max of 2 pages in length) either by creating one in USAJOBS or uploading one of their own choosing. Resumes MUST contain specific information that can be used to make a qualification determination, including employment beginning and ending dates for each position (ex. MM/YY - MM/YY), whether employment is Full-time or Part-time, or average number of hours worked per week, and position titles. If the position is/was in the Federal government, you will need to detail the position series and grade level. The resume should detail relevant experience and education, as well as support the required specialized experience. Please view resume tips.
Note: Resume must be presented in a font size and font style that is legible, no less than 10-point size with no less than half an inch margin all around.
2. VACANCY QUESTION/ASSESSMENT QUESTIONNAIRE RESPONSES:Responses are automatically submitted through USA Jobs when you apply to this vacancy.
3. ADDITIONAL REQUIRED DOCUMENTS:Applicants are required to submit the following supporting documentation if applicable:
An unofficial or official transcript(s) for your J.D. degree or LL.M. degree (an official transcript is required if you are selected) Transcripts must detail degree awarded/conferred including date.
Proof of Active Bar Admission
A memorandum of interest summarizing your interest in the position
Current Chief Counsel Employees are also required to submit:
A copy of your most recent, signed, completed annual performance appraisal which includes the final rating. If it is not dated within the last 12 months or if you have not received a performance appraisal, please explain why in your application
Education Documentation: 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. See "Education" for more details.
Certificate of Good Standing: A certified original copy of your certificate of good standing from your State Bar will be required if you are selected.
VETERANS' PREFERENCE DOCUMENTATION: There is no formal rating system for applying veterans' preference to attorney appointments in the excepted service; however, the Office of Chief Counsel considers veterans' preference eligibility as a positive factor in attorney hiring. If you are claiming veterans' preference, you must submit a copy of your Certificate of Release or Discharge from Active Duty, DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing dates of service and type of discharge. Ten-point preference eligibles must also submit an Application for 10-point Veteran Preference, SF-15, along with the required documentation listed on the back of the SF-15 form. For more information on veterans' preference, view FedsHireVets.
If you are relying on your education to meet qualification requirements:
Failure to provide all of the required information as stated in this vacancy announcement may result in an ineligible rating or may affect the overall rating.
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 01/09/2026 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 7:30am-4:00pm. ET., Monday - Friday). To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12843808
If you require a reasonable accommodation for a disability or medical condition during any part of the application and hiring process, please contact Kimberly Johnson, Reasonable Accommodation Coordinator, HR Labor & Employee Relations Division, by phone at 503-265-3841 or by email at Kimberly.F.Johnson@irscounsel.treas.gov. The IRS - Office of Chief Counsel provides reasonable accommodations to qualified applicants with disabilities on a case-by-case basis. You must contact us by 5:00 p.m. Eastern Standard Time on the announcement's closing date to request accommodation. If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services.
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.
