Total 4 job vacancies by Internal Revenue Service

The Senior Technician Reviewer (STR), is responsible for some of the most complicated, difficult, and unusual assignments and projects in the Branch. In consultation with the Branch Chief, the incumbent is responsible for the assignment of selected cases and projects to the attorneys within the Branch and for review of the work products. The primary work of the Branch involves the development and drafting of Internal Revenue regulations and considering recommendations for enactment of legislation and the promulgation of regulations, preparation of private letter rulings, revenue rulings, technical advice memoranda, General Counsel memoranda, and other advice memoranda addressing tax problems submitted by taxpayers and their representatives, state and federal agencies, and other Chief Counsel and IRS offices. In addition, the Branch provides legal assistance and advice to trial attorneys in the field in connection with actions on decisions, preparation of briefs, handling of unusual technical problems, preparation for the trial of cases involving complicated technical issues, and problems related to appeal recommendations in Tax Court and refund cases. Many of the issues presented for decision are submitted after extensive consideration in the field and elsewhere. Problems presented cover a broad range involving numerous questions requiring interpretation of the Internal Revenue Code, tax regulations, published rulings, court cases and other technical materials.

As a General Attorney (Tax) - Senior Technician Reviewer, you will:

• Act as a legal and technical consultant to the Branch Chief, Deputy Associate Chief Counsel, Associate Chief Counsel, and, as assigned, to other officials in the Office of Chief Counsel on some of the most difficult, important, and complex professional legal and policy matters concerned with the work of the Branch, or which may affect the work of other Branches of the office, or other components of the Chief Counsel's Office. Matters involve detailed and extensive research on complicated legal problems and the development of recommendations as to the positions to be taken by the Branch and the Office. Considers questions that have broad legal ramifications and renders appropriate decisions. As necessary, participate in the resolution of some of the most complex technical problems presented by taxpayers or their representatives and performs other professional legal activities.
• Act as a reviewer, and in some cases as the initiating attorney, for highly complicated, difficult, and unusual assignments and projects involving the development and drafting of Internal Revenue regulations, considering recommendations for enactment of legislation and the promulgation of regulations, private letter rulings, revenue rulings, technical advice memoranda, General Counsel memoranda, and other advice memoranda dealing with tax problems submitted by taxpayers and their representatives, state and federal agencies, and other Chief Counsel and IRS offices.
• Act as principal attorney in charge of recommending the policies and developing the procedures and regulations implementing new or amended legislation for specific areas of tax law and is responsible for ensuring that these policies, procedures, and regulations are consistent with the intent of the law and are administratively sound, efficient, and economical in operation.
• Perform activities in the Branch including legal assistance, document review, appellate recommendations, and litigation support. Many of the issues presented for decision are submitted after extensive consideration in the field and elsewhere. Problems presented cover a broad range of tax law issues involving numerous questions requiring interpretation of the Internal Revenue Code, tax regulations, published rulings, court cases and other technical materials.
• Make recommendations on the need for initiating, consolidating, or eliminating programs and projects. Act as project manager, assign (in consultation with the Branch Chief) work to the attorneys within the Branch, advise them on approach to take, review work product, provide guidance in researching and analyze novel and uncertain points of law, and provide the Branch Chief with performance feedback of work performed.

The incumbent of this position serves as a Branch Chief responsible for the supervision and management of a Qualified Plans branch in the office of the Deputy Associate Chief Counsel (Employee Benefits) (EEE). The branch prepares regulations, revenue rulings, revenue procedures, and notices, announcements in connection with tax-qualified retirement plans and individual retirement arrangements. It also issues necessary legal opinions on matters relating to these areas, as well as private letter rulings, technical advice memoranda and Chief Counsel Advice relating to these areas. The branch also provides litigation support assistance in connection with the defense, settlement and processing of cases pending in the United States Tax Court, and refund cases filed in district courts and the Court of Claims inthese areas and reviews related tax legislation.

As a Supervisory General Attorney (Tax) Branch Chief, you will:

• Act as legal consultant to the IRS on some of the most difficult, important and complex professional and legal matters arising in the administration of the Internal Revenue laws. Direct exhaustive and detailed research on some of the most complicated legal problems and preparation of recommendations as to the position to be taken by the Service. Directs the participation by the branch in conferences with representatives of other interested offices concerning projects. Direct the branch employees in providing litigation support to other Counsel offices and the Department of Justice.
• Prepare or review proposed memoranda on various legal matters for submission to the Deputy Associate Chief Counsel (EB), Associate Chief Counsel (EEE), the Deputies Chief Counsel, the Chief Counsel, or the Treasury General Counsel for final approval. Prepare or review material for publication by the branch. Represent the Office in discussions with taxpayers on private letter rulings and in presentations to the public.
• Examine all matters assigned to the branch and assigns to each branch employee work appropriate to the employee's experience and skills.
• Exercise additional supervisory responsibilities over the branch as follows: plan the work of the branch that must be accomplished by the staff, including establishing priorities; insure timely performance of a satisfactory amount of high quality work; review work product of professionals and specialists in the branch for completeness, accuracy and consistency; evaluate performance of subordinates; give advice, counsel or instructions on both work and administrative matters, and resolve any issues raised; make recommendations for promotions, awards or reassignments; effect minor disciplinary measures such as warnings and reprimands and recommend actions in more serious cases; hear and resolve complaints from employees and, refer more serious unresolved complaints to Associate Chief Counsel; and identify and recommend developmental and training needs of employees.

As a General Attorney (Tax), you will handle all aspects related to professional legal work involving one or more of the following areas:

• Qualified Retirement Plans - 401-436 - rules for qualified retirement plans; 403(b) - certain employee annuity plans; 408 and 408A - individual retirement arrangements (IRAs) and Roth IRAs; 457(b) - certain eligible deferred compensation plans; 414(d) - governmental plans; 414(e) church plans; 501(a) - exemption from tax for qualified retirement plan trusts; 72 - taxation of distributions from qualified retirement plans; 3405 - withholding rules for designated distributions from retirement arrangements; 4971, 4972, 4980, 4980F - penalties and excise taxes related to qualified retirement plan failures.
• Executive Compensation Arrangements - 83 - property transferred in connection with the performance of service; 162(m) - deduction limit on excess compensation; 280G and 4999 - golden parachute payments; 402(b) - nonexempt employees trust/secular trust; 403(c) - non-qualified annuities or annuities purchased by exempt organizations; 404(a)(5) - deduction for nonqualified deferred compensation; 409A - nonqualified deferred compensation; 421 through 424 - statutory stock options; 451 - constructive receipt (as applied to compensation arrangements); 457(f) - tax treatment of participants in ineligible deferred compensation plans of state and local governments and tax-exempt entities; 457A - nonqualified deferred compensation from certain tax indifferent parties, and 4960 - excise tax on tax-exempt organization executive compensation.
• Health and Welfare Benefits - 79 - group term life insurance; 104 - compensation for injuries and sickness (except 104(a)(2)); 105 - accident and health plans; 106 -employer provided coverage under accident or health plans; 125 - cafeteria plans; 129 -dependent care assistance programs; 223 - health savings accounts; 419 and 419A - funded welfare benefit plans; 501(c)(9) - voluntary employees' beneficiary associations (VEBAs); 4980B - continuation coverage requirements of group health plans (COBRA); 4980H - employer shared responsibility provisions; 9801 through 9833 -HIPAA and related health care benefit provisions.
• Employment Tax - 61 - fringe benefit valuation rules; 74(c) - employee achievement awards; 107 - parsonage allowance; 102(c) - employee gifts; 117(c) - scholarship limitation; 119 - meals and lodging; 132 - certain fringe benefits; 1401 through 1403 - self-employment tax; 3101 through 3134 - Federal Insurance Contributions Act (FICA) tax, including worker classification; 3201 through 3241 Railroad Retirement Tax Act (RRTA) tax; 3301 through 3311 - Federal Unemployment Tax Act (FUTA) tax; 3401 through 3404 - federal income tax withholding, including statutory employer rule; 3501 through 3512 - general employment tax provisions, including agents and Certified professional employer organizations; Miscellaneous Subtitle F provisions - employment tax reporting, refund and adjustment procedures; 7436 - Tax Court proceedings for determinations of employment status; Section 530 of the Revenue Act of 1978; employment tax credits provided under the Families First Coronavirus Response Act (FFCRA) and Coronavirus Aid, Relief, and Economic Security (CARES) Act.
• Exempt Organizations - 115 - income of states, municipalities, etc.; 501 through 509 - requirements of tax-exempt status under 501(a) and related provisions and foundation classification, where applicable; 511 through 514 - unrelated business income tax; 527 - political organizations; 529 - qualified tuition programs; 529A qualified ABLE programs; 530 - Coverdell education savings accounts; 4911 and 4912 - excise taxes on public charities; 4940 through 4948 - excise taxes on private foundations; 4958 through 4968 - excise taxes on excess benefit transactions, hospital compliance failures, donor advised funds, excess compensation, and certain investment income; 6033 - exempt organization reporting requirements; 6104 - disclosure of certain exempt organization information; 7428 - declaratory judgments related to section 501(c) organizations; 7611 - restrictions on church tax inquiries and examinations; and application of Federal tax laws to Indian tribal governments and their distributions.

The Office of Chief Counsel, General Legal Services (GLS) employs approximately 84 attorneys and 7 paralegals.

As an Attorney in the Claims, Labor and Personnel Law Branch, you will:

• Provide legal support to the Office of the Commissioner of the Internal Revenue Service and to the Office of Chief Counsel, Internal Revenue Service, and components reporting to those offices.
• Provide legal assistance and advice in the administration of the labor-management relations program established under the Civil Service Reform Act, including providing advice, assistance and litigation in arbitrations, unfair labor practices, and the negotiation of collective bargaining labor agreements of National scope.
• Provide advisory opinions and advice, both written and oral, on issues arising from labor-personnel and EEO matters, the interpretation of civil service laws and regulations, government representation, the Federal Torts Claim Act, and other related "non- tax" matters.
• Provide legal assistance and advice to management officials and represent the IRS and Office of Chief Counsel in adverse action and equal employment opportunity cases before the Merit Systems Protection Board, Equal Employment Opportunity Commission and other employee appeals.
• Provide assistance in the investigation of grievances under the agency grievance procedure; and prepare law and fact letters in labor, personnel and EEO litigation.
• Provide legal assistance and support to the Department of Justice or Assistant U.S. Attorneys in Federal Court litigation.