This job originated on www.usajobs.gov. For the full announcement and to apply, visit www.usajobs.gov/job/701078700. Only resumes submitted according to the instructions on the job announcement listed at www.usajobs.gov will be considered.
Office of Chief Counsel, IRS, is looking for enthusiastic individuals to join our team and gain valuable experience in a legal environment. Our mission is to serve America's 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. It is a great place to work with an excellent benefits package and family-friendly atmosphere.
02/02/2023 to 02/23/2023
$112,015 - $172,075 per year
GS 13 - 14
Few vacancies in the following location:
No
Yes—as determined by the agency policy.
Occasional travel - You may be expected to travel for this position.
No
Permanent -
Full-time -
Excepted
14
No
No
CCMT-23-11803514-ATTY
701078700
U.S. Citizens and U.S. Nationals; no prior Federal experience is required.
Chief Counsel attorneys provide top quality legal advice and representation to the IRS in the administration of the nation's tax laws. With the Internal Revenue Service as its primary client and 1500 attorneys on staff, the Office of Chief Counsel is the preeminent employer for tax attorneys in the country. Our attorneys are valued assets and the legal experience provided by Chief Counsel is unlike any other. The Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes) provides legal advice and litigation support services on tax matters involving employee retirement plans, exempt organizations, employment tax, executive compensation, health and welfare benefits, and certain federal, state, local and Indian Tribal Government issues. We are seeking to fill one or more positions in the Employee Benefits, Exempt Organizations and Employment Taxes (EEE) Associate office with one or more attorneys.
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 3128 - 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.
This is not an all-inclusive list.
To qualify, you must meet the education and/or experience requirements described below. 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 date of this announcement:
Basic Requirements for General Attorney (Tax):
GS-13 Experience Requirements:
Professional Legal Tax Experience is defined as: Working on the basic concepts underlying the federal taxation of employee benefit arrangements (including familiarity with the Employee Retirement Income Security Act (ERISA) [regarding qualified retirement plans, executive compensation and health and welfare benefits]and/or the federal taxation of fringe benefits and federal employment taxes. The professional tax experience must include handling of sophisticated legal issues and interpretations relating to one or more of these areas.
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 for the grade you are applying to. Note: Only experience gained after Bar Admission may be credited as Professional Legal Service.
Education Substitution: An LL.M. degree 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.
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: http://www.ed.gov/about/offices/list/ous/international/usnei/us/edlite-visitus-forrecog.html.
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 complete application includes 1. A resume, 2. Vacancy question responses, and 3. 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).
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.
In addition, applicants are required to submit:
Education must be accredited by an accrediting institution recognized by the U.S. Department of Education in order for it to be credited towards qualifications. Therefore, provide only the attendance and/or degrees from schools accredited by accrediting institutions recognized by the U.S. Department of Education.
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 02/23/2023 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 0730-1600 ET., Monday - Friday). To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/11803514
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.
This job originated on www.usajobs.gov. For the full announcement and to apply, visit www.usajobs.gov/job/701078700. Only resumes submitted according to the instructions on the job announcement listed at www.usajobs.gov will be considered.
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The U.S. Department of the Treasury has a distinguished history dating back to the founding of our nation. As the steward of U.S. economic and financial systems, Treasury is a major and influential leader in today's global economy. We have over 100,000 employees across the country and around the world and we celebrate each individual's identities and experiences. Our core value of inclusive diversity encourages our employees to be themselves and innovate from their unique perspectives. Come Join the Department of the Treasury and Invest in Tomorrow.