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Associate Chief Counsel (Corp)
- Internal Revenue Service (Washington, DC)
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Summary Office of Chief Counsel, IRS, 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. To learn more, click the links below: IRS Office of Chief Counsel Careers Site Meet Our People Learn about our Legal Divisions Responsibilities The Associate Chief Counsel (Corporate) (ACC (CORP)) is a key member of the Chief Counsel executive staff. The ACC (CORP) serves as the principal legal advisor to the Internal Revenue Service (IRS) and the Office of Chief Counsel, on all matters relating to the tax consequences of transactions between corporations and between corporations and their shareholders, and matters that involve affiliated groups of corporations filing consolidated returns, creation of corporations, mergers and acquisitions, dividends, distributions in redemption of stock, liquidations, spin-offs, corporate debts and bankruptcies, and limitations on losses. The ACC (CORP) provides executive direction on all activities of the CORP organization, which consists of approximately 60 professional and support employees in the Washington, D.C. Headquarters. The incumbent works closely with Treasury officials and IRS Division Commissioners and other Associate and Division Counsel (DC) on program matters (e.g., identifying and prioritizing emerging issues) and with IRS Division Commissioners, other Associate and Division Counsel, and Department of Justice officials, on matters involving tax litigation. As an Associate Chief Counsel, major duties include: Shares responsibility with Division Counsel for the direction and oversight of the Counsel-wide administrative controversy and litigation programs involving corporate tax issues and represents the IRS and Treasury on sensitive and controversial issues related to these areas. Formulates and directs programs and policies with respect to litigation of CORP issues in the U.S. Tax Court, and together with DC, makes determinations as to which of such cases should be tried, settled, and conceded. Assures IRS-wide consistency of approach in corporate tax litigation; consults with the DC as to the defense or settlement of corporate tax cases pending in U.S. Tax Court (including the preparation and approval of Chief Counsel decisions) and, together with the DC, reviews and coordinates pleadings, briefs, settlement documents, notices of appeal, and other materials prepared in connection with U.S. Tax Court litigation involving corporate tax issues. Except with respect to certiorari matters, approves recommendations of acquiescence and non-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 settlement in such cases or suits pending on appeal. 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 corporate tax cases in the U.S. District Courts or the Court of Federal Claims. Coordinates appellate litigation with the General Counsel and Commissioner of Internal Revenue, as appropriate. In collaboration with Treasury officials, provides 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 IRS personnel; issuing technical advice memoranda responding to questions raised by IRS examiners; issuing private letter rulings and general technical information letters in response to requests from taxpayers; and preparing legal opinions for other Chief Counsel offices and IRS functions with respect to legal questions raised in litigation and IRS programs. In collaboration with Treasury officials, coordinates recommendations for legislation that particularly affects CORP activities; directs IRS participation in this aspect of the legislative process, including the furnishing of advice and guidance with respect to the development of new or revised legislative proposals. Requirements Conditions of Employment Qualifications To qualify for this position of Associate Chief Counsel (CORP) 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. Seven (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 Technical Qualifications (TQs). 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: 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. 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. 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. 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. 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. Additional information and ECQ based resume samples are in OPM's Guide to SES Qualifications. Applicants are strongly encouraged to follow the Challenge, Context, Action and Results model outlined in the guide, to prepare for the structured interview. Written narratives for the ECQs are not required; however, applicants must be prepared to address each ECQs in a structured interview with the QRB. In addition to the ECQs, candidates must address Technical Qualifications (TQs). TQs 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 TQs below: TECHNICAL QUALIFICATIONS (TQs): 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. Demonstrated comprehensive, professional knowledge of and experience in applying tax laws affecting corporate activities (i.e., tax consequences of transactions between corporations and between corporations and their shareholders, and matters that involve affiliated groups of corporations filing consolidated returns, creation of corporations, mergers and acquisitions, dividends, distributions in redemption of stock, liquidations, spin-offs, corporate debts and bankruptcies, and limitations on losses). Desirable: 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. 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. 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: Recognition of Foreign Qualifications | International Affairs Office (ed.gov) Additional Information Relocation expenses may be authorized in accordance with agency policy. This is a non-bargaining unit position. We offer opportunities for telework. We offer opportunities for flexible work schedules. Conditions of Employment Continued: Subject to a 1-year trial period (unless already completed). You will serve a one-year Senior Executive Service (SES) probationary period unless you previously completed the probationary period in the SES. 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. Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer. 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. Public Trust (85PS) Background Investigation required Obtain and use a Government-issued charge card for business-related travel. File a Confidential Financial Disclosure Report OGE-278e within 30 days of appointment and annually from then on. Undergo an income tax verification. The employment of any candidate, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns. This audit may include up to 2 years of returns. This position requires that the successful candidate undergo personnel vetting, which includes a background investigation and enrollment upon onboarding into "Continuous Vetting." Enrollment in Continuous Vetting will result in automated record checks being conducted throughout one's employment with Treasury. The successful candidate will also be enrolled into FBI's Rap Back service, which will allow Treasury to receive notification from the FBI of criminal matters (e.g., arrests, charges, convictions) involving enrolled individuals in near real-time. There are three key documents that contain important information about your rights and obligations. Please read and retain these documents: Noncriminal Justice Applicant's Privacy Rights, for those who undergo an FBI fingerprint-based criminal history record check for personnel vetting, which includes Rap Back, FD-258 Privacy Act Statement - FBI (this is the same statement used when your fingerprints are submitted as part of your background investigation), and SEAD-3-Reporting-U.pdf (dni.gov), (applicable to those who hold a sensitive position or have eligibility for access to classified information)"
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Associate Chief Counsel (Corp)
- Internal Revenue Service (Washington, DC)