Clarification from the agency

U.S. Citizens and U.S. Nationals; no prior Federal experience is required.

The Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program) serves as the executive for the National Taxpayer Advocate (NTA) organizational component of the Office of Chief Counsel. The incumbent is responsible for managing, directing and providing legal advice for programs and services related to the mission of the Office of the Taxpayer Advocate, known as the Taxpayer Advocate Service (TAS) (see Internal Revenue Code (IRC) section 7803(c)). The incumbent coordinates all legal services provided to the NTA and the NTA's headquarters employees, and is responsible for reviewing, elevating, and coordinating legal advice provided by field Chief Counsel offices to field TAS offices. The Office of the Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program) is also responsible for consulting with and advising the NTA about the issuance of Counsel guidance, legislative proposals, regulations, and other advice, that impacts areas of interest to the NTA and for assisting with the review of any legal matters included in either of the NTA's reports to Congress required by section 7803(c).

As the Office's recognized expert on all issues involving TAS and taxpayer rights, the incumbent serves as the chief legal advisor to the Deputy Chief Counsel (Operations), the NTA and TAS, and other Internal Revenue Service (IRS) officials on issues involving the development, interpretation and application of Internal Revenue Code sections 7803(a)(3), Execution of duties in accordance with taxpayer rights, 7803(c), Office of the Taxpayer Advocate, Internal Revenue Code sections 7811 (Taxpayer Assistance Orders) and 7526 (Low-income Taxpayer Clinics), related off-Code provisions, and any future related Code or off-Code provisions. The incumbent is responsible for directing the development of legislation, regulations, rulings and advisory opinions on these areas, as well as the coordination of litigation matters, when appropriate.

The Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program) supervises a staff of GS-15 attorneys and support personnel engaged in providing legal guidance and assistance on these matters. As delegated, the incumbent represents the Office/Chief Counsel on policy and program matters involving other Counsel and IRS organizations, the Department of Treasury, Treasury Inspector General for Tax Administration (TIGTA), the General Counsel, and the Department of Justice (DOJ).

As a Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program), major duties include:

• Serves as Chief Counsel's principal representative in coordinating the delivery of legal services to the NTA and the NTA's headquarters employees. Monitors activities of Counsel's field and National Office functions to ensure services are timely, of high quality, and responsive to the needs of the NTA and the NTA's headquarters staff, and/or TAS field personnel, as appropriate. Works with Counsel staff, as needed, on a case, or office basis to improve service. Alerts the Chief Counsel to any systemic organizational impediments and makes recommendations for effecting program improvements.
• Serves as a central point of contact for all questions/issues relating to Counsel's role in providing legal support to the NTA and TAS. Directs request for assistance, and provides liaison support, when needed, to facilitate the process of the NTA's requests for legal advice from the National Office. Reviews, elevates, and coordinates legal advice issued to local TAS offices from field Counsel offices. Serves as link to Counsel staff to advise of any concerns expressed by the NTA. Where possible, works with the NTA and/or Counsel staff to address controversial, or problematic program issues.
• Coordinates the IRS's position in litigation with the Associate and Division Counsels, the IRS, and DOJ in areas within the Division Counsel/Associate Chief Counsel's jurisdiction. Reviews Taxpayer Assistance Orders and Taxpayer Advocate Directives for legal accuracy and makes recommendations to the NTA and TAS regarding administrative resolution of them and prepares other documents setting out TAS's independent position in such cases.
• Coordinates the resolution of cases and other matters where the subject matter is within the jurisdiction of the Division Counsel/Associate Chief Counsel's office. Works with the IRS, Division Commissioners, Associate and Division Counsels, the Office of the Taxpayer Advocate (including the NTA), and other components of the IRS as applicable.
• Advises DOJ on the facts and legal positions of the IRS in matters within jurisdiction; prepares recommendations concerning defense, settlement, appeal, or certiorari of cases involving TAS; and coordinates other matters with DOJ as required.
• Processes or coordinates, as appropriate, petitions and complaints, briefs, actions on decision, and other matters.

Conditions of employment

• Refer to "Additional Information"
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• Must be a U.S. Citizen or National

Qualifications

To qualify for this position of Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program) 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 executive leadership and supervisory experience that is indicative of senior executive level managerial capability. The ideal candidate will have experience supervising many employees through subordinate supervisors and have experience hiring, developing, and evaluating employees. Typically, experience of this nature is at the GS-15 or equivalent level in the federal service or its equivalent in the private sector.

To meet the minimum qualifications, you must submit a two-page resume that shows you possess the five Executive Core Qualifications (ECQs) and Mandatory Technical Qualifications (MTQs). To be considered, the resume must not exceed two pages. If selected for this position you will be required to address each ECQ during a structured interview with the Office of Personnel Management (OPM) Qualifications Review Board (QRB). Written narratives for the ECQs are not required.

Current and former career SES employees, and OPM Candidate Development Program (CDP) graduates are exempt to address the ECQs.

By statute, OPM prescribes Executive Core Qualifications (ECQs) for the appointment of career SES members. The ECQs were designed to evaluate executive experience and not technical expertise. The following ECQs provide the focus for certification of executive core qualifications for initial appointment to the Senior Executive Service. Your two-page resume should show that you possess the Executive Core Qualifications listed below:

1. Commitment to the Rule of Law and the Principles of the American Founding: This core qualification requires a demonstrated knowledge of the American system of government, commitment to uphold the Constitution and the rule of law, and commitment to serve the American people.
2. Driving Efficiency: This core qualification involves the demonstrated ability to strategically and efficiently manage resources, budget effectively, cut wasteful spending, and pursue efficiency through process and technological upgrades.
3. Merit and Competence: This core qualification involves the demonstrated knowledge, ability and technical competence to effectively and reliably produce work that is of exceptional quality.
4. Leading People: This core qualification involves the demonstrated ability to lead and inspire a group toward meeting the organization's vision, mission, and goals, and to drive a high-performance, high- accountability culture. This includes, when necessary, the ability to lead people through change and to hold individuals accountable.
5. Achieving Results: This core qualification involves the demonstrated ability to achieve both individual and organizational results, and to align results to stated goals from superiors.

In addition to the ECQs, candidates must address Mandatory Technical Qualifications (MTQs). MTQs are designed to assess an applicant's experience relevant to the specific position requirements. All applicants must clearly demonstrate in their two-page resume, experience and accomplishments related to the MTQs below:

MANDATORY TECHNICAL QUALIFICATIONS (MTQs):

1. Position requires a comprehensive knowledge and understanding of Federal tax statutes and regulations and IRS tax policies, including detailed knowledge of the IRS Restructuring and Reform Act of 1998, the Taxpayer First Act, and the One Big Beautiful Bill Act.
2. Demonstrated ability to develop nationwide strategies and provide dedicated support and legal advice to high profile significant IRS top ranking officials and provide effective quality legal services to both internal and external customers

Desirable:

1. A thorough understanding of the operations and organization of the Internal Revenue Service and Office of Chief Counsel.

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.

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 for the initial selection may be held at the option of the Executive Resources Board (ERB). 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 the ERB based on the extent and quality of their experience as it relates to the ECQs and the Mandatory Technical Qualifications (MTQs) needed for this position. Appropriate consideration will be given for job-related training, education, awards, publications, and supervisory appraisals of job performance.

(Note: Current and 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.