Provides uniform interpretations of the provisions of law within the Associate's jurisdiction to the Chief Counsel, the Division Commissioners, their Division Counsel, other IRS and Counsel offices, other government agencies, and the public.
Assists the Division Commissioners in setting strategic goals, policy and procedures by providing input in the areas within the Associate's jurisdiction and working with the Division Counsel and other Counsel offices to ensure the correct application of law.
Provides legal advice and assistance to the Commissioner, the Division Commissioners, the Division Counsel, other IRS and Counsel offices, other government agencies and the public by preparing technical advice memoranda and other advisory opinions within the Associate’s area of expertise.
Prepares legislative proposals, regulations, revenue rulings and procedures, letter rulings, actions on decisions, and other items of public guidance on technical matters within the Associate's jurisdiction. Coordinates these matters with other components of the Service, the Chief Counsel's Office and Treasury as necessary.
Coordinates the Service's position in litigation with the Division Counsel, the Service, and the Department of Justice in areas within the Associate's jurisdiction. Makes Appeal and settlement recommendations and prepares other documents setting out the Service's position in such cases.
Coordinates the resolution of cases and other matters where the subject matter is within the jurisdiction of the Associate's office. Works with the Service, Division Commissioners, Division Counsel, Taxpayer Advocate, and other components of the Service as appropriate.
Provides support to the Division Counsel and other Associate Chief Counsel in the handling and processing of litigation pending in the U.S. Tax Court and other federal courts.
Reviews and coordinates pleadings, motions, briefs, settlement documents, notices of appeal, and any other material prepared in connection with U.S. Tax Court litigation.
Advises the Department of Justice as to the facts and legal positions of the Service in matters within his/her jurisdiction; prepares recommendations concerning defense, settlement, appeal, or certiorari; and coordinates other matters with the Department as required.
Processes or coordinates, as appropriate, petitions and complaints, briefs, actions on decision, and other matters with the Division Counsel and other Associates.
Develops policy, procedure, directives, Chief Counsel Notices, Litigation Guideline Memoranda and Chief Counsel Directives Manual provisions to implement and provide uniform application of the provisions within the Associate's jurisdiction to the Office of Chief Counsel. Provides support and guidance in connection with the development of Internal Revenue Manual provisions.
Approves on behalf of the Chief Counsel actions to be taken with respect to U.S. Tax Court subpoenas and disclosure of information in U.S. Tax Court litigation.
Reviews motions for sanctions filed by litigation attorneys within the meaning of the Executive Order, or against such litigation attorneys, the United States, its agencies, or its officers.
Serves as the principal liaison officer of the Chief Counsel with the U.S. Tax Court and the U.S. Court of Federal Claims.
Serves as the principal legal advisor to the Commissioner's Fed/State and national disclosure organization.
Serves as the Commissioner's delegate for assertion of claims of executive privilege involving internal or interagency records or information that are predecisional and deliberative in matters before the U.S. Tax Court, U.S. Court of Federal Claims and other federal courts, as appropriate.
Provides oversight of the technical issues and management areas under the jurisdiction of Procedure and Administration. Exercises full line authority over subordinate branches and personnel. Provides management, budget, personnel and other support to subordinate managers, and ensures requirements in the areas of professionalism, ethics, UNAX, EEO, etc. are met by subordinates. Assigns and reviews work products and appraises employee performance.
As a basic requirement, candidates must demonstrate they possess experience which has provided them with both the Professional/Technical Competencies and the Executive Core Qualifications outlined below. Typically, experience of this nature will have been gained at, or above, the GS 15 grade level in the Federal service, or with state or local government, the private sector, or non governmental organizations.
A) Professional/Technical Qualifications:
In addition to the general managerial competencies set out in the Executive Core Qualifications and mandatory for all Senior Executive Service positions, candidates must show evidence of the following more specific competencies in order to meet basic qualifications for this position:
1. The position requires comprehensive legal knowledge, broad technical knowledge of Federal tax law and legal administration, and in depth knowledge of the provisions within Subtitle F of the Internal Revenue Code concerning reporting and paying taxes, assessing and collecting taxes (including interest and penalties), filing information returns, and abating, crediting, or refunding over-assessments or overpayments of tax. Graduation from an ABA accredited law school and current possession of a bar membership which permits the practice of law in the United States are required.
2. Must have demonstrated ability to manage a legal services program, including the ability to review and assess the organizational effectiveness of program services and policies, and to design and implement procedures to improve/optimize organizational performance.
3. Must have demonstrated the ability to make and effect timely and well-considered decisions, and to resolve issues/problems of substantial impact, sensitivity, and complexity.
4. Must have demonstrated the ability to supervise others to promote maximum utilization and development of staff and to support equal employment opportunity initiatives and goals.
1. A thorough understanding of the operations and organization of the Internal Revenue Service and Office of Chief Counsel, and a solid understanding of the Department of the Treasury and its Office of General Counsel, are desirable.
B) Executive Core Qualifications (ECQ's):
Unless you are currently serving under a Career Senior Executive Service (SES) appointment, are eligible for reinstatement into the SES, you must address the ECQs. The following five ECQ's provide the focus for certification of executive qualifications for initial career appointment to the Senior Executive Service (SES) and also provides a basis for assessing relative quality of management experience for this position. The listing of elements for each activity area is illustrative, not exhaustive, and it is not expected that an individual will be a subject-matter expert in all of these activities. Please provide a brief explanation providing two examples of your experience with each ECQ.
1. Leading Change - This core qualification involves the ability to bring about strategic change, both within and outside the organization, to meet organizational goals. Inherent to this ECQ is the ability to establish an organizational vision and to implement it in a continuously changing environment.
2. Leading People - This core qualification involves the ability to lead people toward meeting the organization's vision, mission, and goals. Inherent to this ECQ is the ability to provide an inclusive workplace that fosters the development of others, facilitates cooperation and teamwork, and supports constructive resolution of conflicts.
3. Results Driven - This core qualification involves the ability to meet organizational goals and customer expectations. Inherent to this ECQ is the ability to make decisions that produce high-quality results by applying technical knowledge, analyzing problems, and calculating risks.
4. Business Acumen - This core qualification involves the ability to manage human, financial, and information resources strategically.
5. Building Coalitions/Communications - This core qualification involves the 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.