About this role
Job SummaryWHAT IS THE OFFICE OF PROFESSIONAL RESPONSIBILITY? A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions Position(s) are to be filled in following area(s): OPR - Office of Professional Responsibility. REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS
QualificationsFederal 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. To be eligible for this position, at any grade level, applicants must demonstrate the following: Knowledge of Legal Industry, including legal practices, federal codes and regulations, and application of complex legal principles to facts. This knowledge may be met through experience and/or education. To meet this requirement, the applicant must demonstrate the following experience: Substantive knowledge of state and federal laws, judicial decisions and precedents, legal codes, court procedures, legal practices, legal instruments and documents, government regulations, executive orders, and agency rules specific to tax administration and compliance. Exceptional skill in researching, interpreting, examining, analyzing and applying relevant state and federal laws, regulations, related statutes, and sub-regulatory guidance, sufficient to produce written reports, relevant forms, instructions, explanatory publications, legal memoranda, proposed legislation, and other materials, sufficient to address taxpayer rights and responsibilities, propose tax legislation or regulation, and issue opinions and/or decisions specific to tax administration or compliance. SPECIALIZED EXPERIENCE 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 includes: Applying state and federal laws, judicial decisions and precedents, legal codes, court procedures, legal practices, legal instruments and documents, government regulations, executive orders, and agency rules specific to tax administration and compliance. Experience in researching, interpreting, examining, analyzing and applying relevant state and federal laws, regulations, related statutes, and sub-regulatory guidance, sufficient to produce written reports, relevant forms, instructions, explanatory publications, legal memoranda, proposed legislation, and other materials, sufficient to address taxpayer rights and responsibilities, propose tax legislation or regulation, and issue opinions and/or decisions specific to tax administration or compliance. Experience interpreting and explaining complex points of law and valuation matters to legal and factual situations and to persuade highly competent representatives concerning determinations made on tax issues and liability. Experience working with financial, professional, or business accounting practices specific to tax administration or compliance. In addition to the above, your experience may include the following: experience analyzing and interpreting relevant tax laws, regulations, judicial decisions and precedents, rulings, policies, IRS functions, processes, interrelationships and dependencies, procedures, and precedent decisions in order to research and advise on effecting resolution of issues allegations of misconduct of tax practitioners in a broad array of representational matters demonstrating a full understanding of professional practice (representational or ethics) standards; experience specific issues or allegations of misconduct under Circular 230; experience preparing, reviewing, or applying revenue rulings, revenue procedures, IRS guidance, legal memoranda, etc. related to Circular 230 and Federal taxation; experience demonstrating understanding of state , and Congressional oversight issues; experience in public speaking on Federal tax matters and participating in training initiatives for internal and external audiences applying communicative techniques to interact with internal and external customers effectively, and diplomatically. AND You must also meet the following requirement(s): TIME AFTER COMPETITIVE APPOINTMENT (TACA): By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment. For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens" TIME IN GRADE (TIG): For positions above the GS-05, applicants must meet applicable time-in-grade requirements to be considered eligible. One year (52 weeks) at the next lower grade level is required to meet the time-in-grade requirements for the grade you are applying for. For positions at the GS-05, you cannot advance to the GS-05 if you have held a GS-02 in the past 52 weeks. There is no TIG restriction for GS-02, 03 or 04 positions. For more information on qualifications please refer to OPM's Qualifications Standards.
Major DutiesThe 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. Conducts independent investigation and analysis of allegations of Circular 230 violations in practice before the Internal Revenue Service (IRS). Conducts extensive legal research into allegations of violations of Circular 230 and/or provisions of Federal and State statutes, regulations, and legal authorities that relate to fitness to practice before the IRS. Prepares legal memorandum and other written analyses on the merits of the case. May review work of other OPR Legal Analysis Branch (LAB) employees...as necessary in acting capacity, over other attorneys, and administrative personnel to ensure the appropriate advancement and resolution of cases. Assists Business Units with the interpretation and application of Circular 230 and other laws relevant to practice before the IRS and discipline affecting the privilege to practice. Prepares Complaints to initiate litigation against practitioners and/or other third-parties under OPR's jurisdiction before an Administrative Law Judge (ALJ), stipulations, and other documents having legal implications. Incumbent prepares evidentiary file and other discovery documents for the General Legal Services (GLS) division of the Office of Chief Counsel. Collaborates with GLS and may testify before an ALJ. Conducts presentations for internal and external stakeholders on the application of Circular 230 to tax practitioners who represent taxpayers before the Internal Revenue Service. Responsible for searching for, identifying, and making recommendations on the release of records or information responsive to requests made under the Freedom of Information Act (FOIA), Privacy Act, Government in the Sunshine Act, and Federal Advisory Committee. Performs other duties as assigned. STANDARD POSITION DESCRIPTIONS (SPD): PD22298 Visit the IRS SPD Library to access the position descriptions.RequirementsProbationary Period - A person who is required to go through a probationary period and then is transferred, promoted, demoted, or reassigned before he or she completes such period is required to complete the remainder of the probationary period in the new position. Government Credit Card - Obtain and use a Government-issued charge card for business-related travel. ADDITIONAL REQUIREMENTS SHOWN IN QUALIFICATIONS SECTION