Appeals Officer
WHAT IS THE APPEALS DIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions
Vacancies will be filled in the following specialty areas: Office of Appeals Specialized Exam Prog and Ref
The following are the duties of this position at the full working level. If this vacancy includes more than one grade and you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position.
- Organizes work independently, identifies priorities, applies knowledge and skills to expeditiously and efficiently control and resolve ACI/SME issues contained under the assigned industry Coordinates issues in all industries in which the issues appear by consulting with Technical Specialists assigned to those other industries. Prepares and/or directs preparation of paperwork necessary for the completion and dissemination of appeals settlement positions and guidelines.
- Determines whether coordinated ACI/SME issues are either legal, where the primary dispute pertains to a determination of the legal standard to be applied, or factual, where the primary dispute is the determination of the underlying facts or application of the underlying facts to the legal standard.
- Develops and revises, as needed, Appeals settlement positions for those coordinated ACI/SME issues determined to be legal in nature, specifically detailing the hazards of litigation deemed to be present. Once developed, comments and concurrence, as required by the IRM, will be solicited.
- Develops and revises, as needed, Appeals Settlement Guidelines (ASG) for those coordinated ACI/SME issues determined to be factual in nature, specifically detailing facts which must be considered in the settlement of the issues. Conducts extensive research and analysis of case issues to determine and apply the law to the highly complex factual and legal issues presented. Exercises a high degree of judgment in conducting original and creative legal research to obtain a reasonable balance of conflicting interests to develop the ASG. Once developed, comments and concurrence, as required by the IRM, will be solicited.
- Reviews proposed settlements of ACI coordinated issues. Explains to ATE that they must obtain the Technical Guidance Coordinator's tentative approval of the settlement proposal and/or settlement range before any settlement options are discussed with the taxpayer. Discusses legal authority, pertinent facts, and nationwide impact and as needed becomes involved in settlement negotiations. Upon review of the proposed settlement, conveys concurrence or disagreement. Disagreements will be conveyed in writing.
Qualifications
Federal experience is not required. 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.
You must meet the following requirements by the closing date of this announcement:
SPECIALIZED EXPERIENCE: Applicants 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; Experience negotiating the resolution of tax disputes between government and corporate or individual taxpayers. Experience negotiating the resolution of legal tax disputes arising from corporate consolidations, mergers, or estate and gift tax valuation issues.
For more information on qualifications please refer to OPM's Qualifications Standards.
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.
- Note: If substituting Superior Academic Achievement (SAA) for experience at the GS-7 level, please note that grade-point averages are rounded to one decimal place. For example, 2.95 will round to 3.0 and 2.94 will round to 2.9. The Qualifications requirements above will reflect if SAA is accepted for this position and the online questionnaire will offer the option to select SAA as a qualifying response.
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: Education completed in foreign colleges or universities may be used to meet the requirements. You must show proof the education credentials have been deemed to be at least equivalent to that gained in conventional U.S. education program. It is your responsibility to provide such evidence when applying. Click here for Foreign Education Credentialing instructions.