Appeals Officer (Exam)

Vacancies will be filled in the following specialty areas: Independent Office of Appeals - Examination Appeals

The following are the duties of this position at the full working level.

• Conducts Appeals conferences for the settlement of the largest and most complex tax cases in which taxpayers have appealed determinations made by the Service or have filed petitions with the U.S. Tax Court for redetermination of tax liability. Cases typically concern large complex businesses including those with extensive subsidiaries diversified activities multiple partners and national or international scope of operations.
• Conducts extensive research and analysis to determine and apply the law to the complex facts and policy issues presented. Serves as an expert in determining a final settlement and resolving appealed cases where there is little or no previous interpretation of statutory provisions laws and regulations are highly subjective precedents are nonexistent obscure or conflicting and there are significant amounts of money at issue or precedent setting issues. Where issues are unclear or where a clear precedent is lacking determines the appropriate resolution based upon relevant factors including reasonableness adjudication trends and settlement practices.
• Analyzes case files supporting documents and other information that relate to tax liability. Reviews cases for adequate technical development of issues. Obtains and evaluates expert testimony or information in highly technical areas such as engineering finance science art etc. to resolve complex valuation issues.
  Remedies defects or inadequacies in cases or on issues either independently or collaboratively with other team members or by referral to the appropriate Service component.
• Deals professionally and effectively with taxpayers representatives and co-workers. Conducts Appeals conferences and negotiations in a dignified and orderly manner with displayed impartiality. Negotiates settlements of cases on the basis of facts developed and applicable law and regulations considering the hazards of litigation.

• Probationary Period - All newly appointed employees to the competitive (or excepted) service are subject to a probationary (or trial) period. During this time your performance conduct and suitability for continued employment will be evaluated. You will not automatically convert to permanent status at the end of the probationary (or trial) period. Your supervisor must affirmatively determine that continued employment is in the best interest of the Federal service. If no certification is made before the probationary (or trial) period ends your appointment will be terminated. You are encouraged to actively engage with your supervisor seek feedback and understand role expectations. Additional guidance and support will be provided during onboarding.
• Government Credit Card - Obtain and use a Government-issued charge card for business-related travel.
• Tax Audit -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.

• U.S Citizenship - Must be a U.S. Citizen or National and provide proof of U.S. Citizenship.
• Selective Service Registration - Males born after December 31 1959 are required to be registered with the Selective Service System or prove they are exempt from having to do so.
• Personal Identity Verification (PIV) - Must provide 2 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.

Federal experience is not required. Experience may have been gained in the public sector private sector or through 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/day/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 FOR GS-14: You must have 1 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 must include at least three (3) of the following: Experience applying tax law and/or demonstrating knowledge of basic and intermediate accounting principles 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 employers. Experience negotiating the resolution of legal tax disputes arising from corporate consolidations mergers or estate and gift tax valuation issues

AND

You must also meet the following requirements:
MINIMUM AGE REQUIREMENT: Minimum age for federal employment is 18 years old or at least 16 years old and have:

• Graduated from high school or been awarded a certificate equivalent to graduating from high school; or
• Completed a formal vocational training program; or
• Received a statement from school authorities agreeing with your preference for employment rather than continuing your education;