Closing Date: 16th May, 2024

Description:

Summary:
Office of Chief Counsel, A Government Entity, 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. Please click "Learn more about this agency" to find out more about Chief Counsel's various offices, to view some of the workplace attributes that Chief Counsel's workforce rates most favorably, and to hear from employees themselves.

Duties:
The Deputy Associate Chief Counsel (Guidance), PSI, serves as one of two principal advisors to the Associate Chief Counsel (PSI), A Government Entity, and the Office of Chief Counsel on all matters relating to the Passthroughs and Special Industries organization. Assists the Associate Chief Counsel (PSI), who is responsible for coordinating and directing all activities of the PSI organizational component of the A Government Entity, Office of Chief Counsel. Provides executive leadership and management on the issuance of published and other technical guidance. Assists the Associate in implementing and overseeing guidance aimed at improving compliance and reducing tax abuses by partnerships and high net worth individuals, and shares responsibility with the Associate, the Deputy Associate, and Division Counsel for the direction and oversight of the Counsel-wide litigation program involving passthroughs and special industries matters. The incumbent works closely with Treasury officials and A Government Entity Division Commissioners, PSI's other Deputy Associate Chief Counsel, and other Associate and Division Counsel on program matters (e.g., identifying and prioritizing emerging issues and published guidance needs).

As a Deputy Associate Chief Counsel (Guidance), the incumbent of this position:
  • Assists the Associate in representing the A Government Entity and Treasury on sensitive and controversial issues, including as they relate to published and other technical guidance. Has delegated authority to act as a full assistant, including authority to sign on behalf of the Associate Chief Counsel (PSI).
  • Assists and acts for the Associate Chief Counsel (PSI) in the overall executive direction to staff engaged in drafting revenue rulings, revenue procedures, notices, announcements, and news releases to be published for the guidance of taxpayers and A Government Entity personnel; issuing technical advice memoranda responding to questions raised by A Government Entity examiners; issuing private letter rulings and general technical information letters in response to requests from taxpayers; and preparing Chief Counsel Advice and other legal opinions for other Chief Counsel offices and A Government Entity functions with respect to legal questions raised in litigation and A Government Entity programs. Has delegated authority to act as a full assistant, including authority to sign finally on matters falling within assigned program responsibilities.
  • Assists the Associate and the Division Counsel, consistent with the Chief Counsel Directives Manual, in formulating and directing programs and policies with respect to litigation of PSI issues in the U.S. Tax Court consistent with the Chief Counsel Directives Manual. Assures IRS-wide consistency of approach in PSI tax litigation; prepares and approves Chief Counsel Actions on Decision; consults with the Division Counsel as to the defense or settlement of PSI cases pending in U.S. Tax Court and, together with the Division Counsel, reviews and coordinates pleadings, briefs, settlement documents, notices of appeal, and other materials prepared in connection with U.S. Tax Court litigation involving passthroughs and special industries.
  • Except with respect to certiorari matters, in consultation with the Division Counsel and the Associate, approves recommendations of acquiescence and no acquiescence in adverse decisions and orders in such cases and suits and makes recommendations to the Department of Justice (DOJ) regarding appeals, offers in compromise, or settlements in such cases or suits pending on appeal. In consultation with the Division Counsel and the Associate, directs preparation of recommendations concerning defense, settlement, or concession, and authorizes or sanctions counterclaims, third-party complaints, or the commencement of collection suits with respect to refund suits pending in PSI cases in the U.S. District Courts or the Court of Federal Claims. Coordinates appellate and certiorari litigation with the Chief Counsel and Commissioner of Internal Revenue, as appropriate.
  • Assists the Associate in coordinating the processing and review of nondocketed cases submitted for consideration by various local, area, division, or national levels. Renders legal advice and assistance to IRS personnel and other Chief Counsel personnel concerning passthroughs and special industries issues under examination in the audit of returns, or in the consideration of claims for refund.
  • Participates with the Associate in developing and monitoring performance measures and program goals for the provision of legal services and published guidance, and the implementation, compliance, and outreach initiatives on passthroughs and special industries issues. Ensures that performance and program goals, strategy, and organizational policies are clearly communicated to employees.

Requirements:
Conditions of Employment:
  • Refer to "Additional Information"
  • Click "Print Preview" to review the entire announcement before applying.
  • Must be a U.S. Citizen or National

Qualifications:
To qualify for this position of Deputy Associate Chief Counsel (Guidance) 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 leadership experience that is indicative of senior executive level managerial capability and directly related to the skills and abilities outlined under Technical Qualifications and Executive Core Qualifications. Typically, experience of this nature will have been gained at or above the GS-15 grade level or its equivalent in Federal service. Applicants must possess the following technical and executive core qualifications:

You must submit a separate narrative statement that addresses each of the Mandatory Technical Qualifications (MTQs) related to this position as well as the Executive Core Qualifications (ECQs) related to all positions in the Senior Executive Service.

Your narrative statements should include examples of experience, education, and accomplishments applicable to the qualification. Structure your statements in terms of the action taken, the context or environment in which the action was taken, and the outcome or results from such actions. You should write each statement with the vacancy in mind as all qualifications are directly related to the position being filled.

If you do not submit a separate statement addressing the ECQs and MTQs, you will not receive consideration for the position.

A) Executive Core Qualifications (ECQs):
Unless you are currently serving under a Career Senior Executive Service (SES) appointment, or eligible for reinstatement into the SES, you must address the ECQs. Applicants must provide a narrative statement (not to exceed a total of 10 pages) that clearly documents and demonstrates possession of the competencies in the Executive Core Qualifications (ECQs) as established by the U.S. Office of Personnel Management. The following five ECQs provide the focus for certification of executive core qualifications for initial career appointment to the Senior Executive Service.
  • Leading Change - Ability to bring about strategic change, both within and outside the organization, to meet organizational goals. Ability to establish an organizational vision and to implement it in a continuously changing environment.
  • Leading People - Ability to lead people toward meeting the organization's vision, mission, and goals. Ability to provide an inclusive workplace that fosters the development of others, facilitates cooperation and teamwork, and supports constructive resolution of conflicts.
  • Results Driven - Ability to meet organizational goals and customer expectations. Ability to make decisions that produce high-quality results by applying technical knowledge, analyzing problems, and calculating risks.
  • Business Acumen - Ability to manage human, financial, and information resources strategically.
  • Building Coalitions - Ability to build coalitions internally and with other Federal agencies, State and local governments, nonprofit and private sector organizations, foreign governments, or international organizations to achieve common goals.

Additional information on ECQs is available at: http://www.opm.gov/policy-data-oversight/senior-executive-service/executive-core-qualifications/ . Applicants are strongly encouraged to follow the Challenge, Context, Action and Results model outlined in th