Legal Administrative Specialist (Estate and Gift Tax) - Estate Tax Legal Specialist

Internal Revenue Service • Montgomery, AL

4d • Onsite

About The Position

This position is within the Small Business/Self-Employed (SB/SE) Operating Division of the IRS, specifically in the Examination Deputy Operations - Specialty Examination, Estate & Gift/Excise Tax Exam unit. The role involves conducting independent examinations of complex estate and gift tax returns, requiring extensive tax law research, state law knowledge, investigation, and analysis. The specialist will determine necessary audit techniques, research complex federal, state, and foreign laws, and evaluate the fair market value of various assets. The position also requires analyzing taxpayer legal documents to identify transferred interests.

Requirements

• Must be a U.S. Citizen or National and provide proof of U.S. Citizenship.
• 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.
• Must provide 2 forms of identification from the Form I-9.
• Minimum age for federal employment is 18 years old, or at least 16 years old and have graduated from high school or equivalent, completed a formal vocational training program, or received a statement from school authorities agreeing with your preference for employment rather than continuing your education.
• GS-11: 1 year of specialized experience equivalent to the GS-09 level, including working in a legal environment providing technical advice on legal requirements, conducting legal research and analysis, or preparing written opinions on tax administration/compliance; applying federal tax laws, state and foreign laws, judicial decisions, and precedents; researching and evaluating legal questions involving state and federal laws; analyzing findings of fact and evaluating information to reach determinations supported by laws and court decisions.
• GS-11: OR Three (3) full years of progressively higher level graduate education in a related degree OR a Ph.D., or equivalent doctoral degree education related to the position OR an LL.M, if related OR A combination of education and experience.
• GS-12: 1 year of specialized experience equivalent to the GS-11 level, including working in a legal environment providing technical advice and guidance on federal tax law requirements; conducting legal research and analysis on federal or state tax laws; authoring legal opinions, decisions, determinations, or proposals on federal tax matters; working with Federal, Gift, and Generation-Skipping Transfer tax laws, including Internal Revenue Code, Tax Regulations, IRS Revenue rulings and procedures and precedent decisions; analyzing tax matters, appeals, settlement offers, or similar work related to federal tax operations.
• Must undergo a review of income tax verification. If not in compliance, will be determined unsuitable for employment with IRS.
• Must undergo personnel vetting, including a background investigation and enrollment into 'Continuous Vetting'.

Nice To Haves

• Prior IRS Employment - Former employees will be subject to a screening of their prior conduct with the Service. The Taxpayer First Act of 2019, 26 U.S. Code 7804, prohibits the IRS from rehiring certain former employees who were removed from service.

Responsibilities

• Conducts independent examinations of the most complex estate and gift returns with a considerable number of complex and unusual issues requiring extensive tax law research, state law knowledge, investigation, and analysis.
• Determines the issues and audit techniques needed to resolve issues.
• Researches various complex Federal, state and foreign laws that may be without precedent or involve conflicting precedents to arrive at a determination of the federal estate and gift tax implications of the transactions.
• Determines the nature of included assets, analyzes transactions, investigates underlying facts, evaluates the fair market value of real estate, business interests, and other type of financial and investment assets for assigned returns.
• Conducts extensive legal research and analyzes the taxpayer's legal documents to identify the transferred interest.

Benefits

• A career with the U.S. government provides employees with a comprehensive benefits package.
• As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding.
• Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent.

What This Job Offers

• Job Type: Full-time
• Career Level: Mid Level