Internal Revenue Service Appeals Officer - TEFRA in United States
Summary Click on "Learn more about this agency" button below to view Eligibilities being considered and other IMPORTANT information. WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? Visit us on the web at www.jobs.irs.gov Responsibilities WHAT DOES AN APPEALS OFFICER DO? As an Appeals Officer you provide the final administrative opportunity for taxpayers to resolve tax disputes without litigation by applying the hazards of litigation and using a Quasi-Judicial approach. A fair, impartial administration of the tax laws contributes significantly to taxpayer cooperation and voluntary compliance. Additionally, at this level, the Appeals Officer is responsible for working with the most highly skilled and technically proficient Appeals and IRS Compliance employees, as well as external taxpayers and representatives As an Appeals Officer (TEFRA/BBA), you will: Serve as an Appeals TEFRA/BBA Team Appeals Officer, providing specialized assistance to Appeals Officers located in Appeals offices throughout the country. The position requires the incumbent to work closely with the Tax Computation Team and Appeals Processing team to expeditiously provide expertise, review work product, and assist in TEFRA/BBA key case closings and notices. Review settlements proposed by Appeals Officers, provide specialized language for notices to be issued in TEFRA/BBA cases, and interact with Counsel to request legal assistance when necessary in all matters involving the settlement or litigation of TEFRA/BBA cases. Serve as a team member with the Appeals Officer assigned a TEFRA/BBA case, to provide guidance, and expertise to assist in the settlement of tax cases. Conduct extensive research to determine and apply the law to the facts presented. Where issues are unclear or where a clear precedent is lacking, determine the appropriate resolution based upon relevant factors including reasonableness, adjudication trends and settlement practices. Deal professionally and effectively with taxpayers, representatives and co-workers. Conduct Appeals conferences and negotiations in a dignified and orderly manner, with displayed impartiality. Negotiate settlements of cases on the basis of facts developed and applicable law and regulations, considering the hazards of litigation. Provide effective neutral assistance as a mediator to resolve tax disputes between the IRS and the taxpayer. Conduct separate or joint conferences to assist the parties of the tax dispute to arrive at a resolution in an effort to avoid litigation and minimize costs. Work with team members to identify and remove barriers to the completion of cases. Promote team concept through a variety of ways that may include coaching other team members and sharing best practices or institutional knowledge. Organize work, identify priorities, apply knowledge and skills to expeditiously and correctly resolve and settle cases. Prepare and direct the preparation of paperwork and other items requisite for completion of cases. WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? If you want to find out more about IRS careers, visit us on the web at www.jobs.irs.gov Requirements Conditions of Employment - We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled. - This is a bargaining unit position. - Tour of Duty: Monday - Friday 8:00 a.m.- 4:30 p.m. - Alternative work schedule, staggered work hours or telework may be available. - 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 150-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. OTHER INFORMATION - Must be a U.S. Citizen or National. - A 1-year probationary period is required. - Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer. - Undergo an income tax verification and review of prior performance/conduct. - Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check). - Complete a Declaration for Federal Employment to determine your suitability for Federal employment, at the time requested by the agency. - 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. - 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. These documents must be unexpired original or certified copies. -Provide proof of U.S. Citizenship. (Birth certificate showing birth in the U.S; Unexpired U.S. Passport; Certificate of Citizenship or Naturalization; or Report of Birth Abroad of a U.S. Citizen (Form FS-240)) - Relocation expenses - NO - File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on. - Obtain and use a Government-issued charge card for business-related travel. Qualifications You must meet the following requirements by the closing date of this announcement: GS-14 LEVEL: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service. Specialized experience for this position includes: Experience applying tax law and/or accounting principles, theory and practices to analyze and interpret accounting records or legal issues to resolve tax issues or determine tax liabilities. Experience preparing, examining, interpreting and analyzing financial statements of multiple entities (e.g., corporations, partnerships, estates, trusts) to resolve tax disputes; Experience with General Accepted Accounting Principles (GAAP) process from financial to tax administration. Experience conducting legal research and interpreting the law in situations where there are uncertainties or conflicts in statutes, regulations, case law, precedence or other guidance to determine and apply the appropriate intent of the law in tax situations; Experience applying litigation procedures and making judgments involving matters of law particularly as they relate to resolving tax disputes. Experience providing tax law advice or guidance to clients or employer related to TEFRA and/or BBA; Experience advising on the negotiation of resolutions of tax disputes between government and corporate or individual taxpayers as it relates to TEFRA and/or BBA. Experience with communicating orally and in writing in order to provide feedback, guidance and direction to Appeals Officers, Computation Specialists, Processing employees, Service Center employees, and management relating to TEFRA and/or BBA. Experience evaluating and assessing case settlement positions of Appeals Officers/Chief Counsel (e.g. effect on partnership and/ or partners, effects on statute, and the effect on tax liabilities or financial statements). - 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-timework 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 Additional Information Two (2) Positions to be filled in the Independent Office of Appeals, Specialized Examination Programs & Referrals, Technical Guidance-TEFRA. (1) position to filled at either New York, NY (NY0350); Holtsville, NY (NY7184). (1) position to filled at either Ogden, UT (UT0035); Seattle, WA (WA0101).