Internal Revenue Service Logo
Position Title
Supervisory Tax Law Specialist
Agency
Internal Revenue Service
Announcement Number
24-12460483A-LBN-0987-4 Opens in new window
Open Period
Tuesday, July 2, 2024 to Tuesday, July 16, 2024
For preview purposes only. To apply, please return to the USAJOBS announcement and click the Apply button.
Eligibilities
1. IRS CTAP Candidate - Are you a current displaced or surplus IRS employee and:
  • you are located either within or outside the local commuting area of this vacancy, AND
  • your grade is equivalent to or below the grade level of this vacancy, AND
  • your position has the same or higher promotion potential of this vacancy, AND
  • your last performance rating of record is at least fully successful or the equivalent?

If you indicate "Yes" for this question, you MUST submit supporting documentation to validate your claim of CTAP eligibility such as a Reduction in Force (RIF) separation notice or a Certificate of Expected Separation (CES) AND a copy of your most recent annual performance appraisal AND a copy of your most recent SF-50 (Notification of Personnel Action).

For more information, review Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP).
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2. Treasury CTAP Candidate - Are you a current displaced or surplus Department of Treasury (non-IRS) employee and:
 
  • you are located within the same local commuting area of this vacancy, AND
  • your grade is equivalent to or below the grade level of this vacancy, AND
  • your position has the same or higher promotion potential of this vacancy, AND
  • your last performance rating of record is at least fully successful or the equivalent?

If you indicate "Yes" for this question, you MUST submit supporting documentation to validate your claim of CTAP eligibility such as a Reduction in Force (RIF) separation notice or a Certificate of Expected Separation (CES) AND a copy of your most recent annual performance appraisal AND a copy of your latest SF-50 (Notification of Personnel Action).

For more information, review Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP).
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3. IRS Internal Candidate (excluding Chief Counsel and Treasury Inspector General for Tax Administration (TIGTA)) - Are you a current career or career-conditional, Competitive Service Internal Revenue Service (IRS) employee? You can view a copy of your most recent SF-50 to determine if you are Competitive Service. (The "position occupied" block on the SF-50 should show a "1" and your "tenure" block should be a "1" or "2".)

If you indicate "Yes" for this question, submit a copy of your most recent annual performance appraisal.
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4. IRS RPP Candidate (excluding Chief Counsel and Treasury Inspector General for Tax Administration (TIGTA)) - Are you a current IRS employee who has received a Reassignment Preference Program (RPP) notice and:
 
  • you are located either within or outside the local commuting area of this vacancy, AND
  • your grade is equivalent to or below the grade level of this vacancy, AND
  • your position has the same or higher promotion potential and the same work schedule (e.g., permanent, seasonal, etc.) of this vacancy, AND
  • your last performance rating of record is at least fully successful or the equivalent?

If you indicate "Yes" for this question, you MUST submit supporting documentation to validate your claim of RPP eligibility such as a RPP notice AND a copy of your most recent annual performance appraisal AND a copy of your most recent SF-50 (Notification of Personnel Action).

For more information, review IRS Internal Revenue Manual (IRM) 6.330.1.
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Preferences
1. Select the location(s) you want to be considered for. You must choose at least one location. (limit characters)
  • No matches found
2. How many performance related awards, (including time off in lieu of monetary), or quality step increases have you received in the three years preceding the closing date of this announcement?

You may obtain a list of your most recent awards at https://persinfo.web.irs.gov/indexawd.htm.
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3. Please list the names of any performance related awards and/or quality step increases you have received in the three years preceding the closing date of this announcement and the dates (MMDDYYYY) of the awards. (For example: Performance Award, 02/02/2019).

You may obtain a list of your most recent awards at https://persinfo.web.irs.gov/indexawd.htm.
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4. Your annual performance appraisal and relevant awards are considered in the selection process.

Please indicate the option that best describes your most recent performance appraisal.
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5. Please enter the date of your most recent performance appraisal. (limit characters)
6. Please select the response that most accurately reflects your most recent performance appraisal or performance rating. (limit characters)
7. What is your Standard Employee Identifier (SEID)? (limit characters)
8. If you are, or ever were a Federal civilian employee, please provide your current or last pay plan, series, and grade level or pay band. For example: GS-0303-05, IR-0343-02, WG-5400-04. (limit 250 characters)
9. What is your current position title? (limit characters)
Assessment 1
QUALIFICATION REQUIREMENTS: To qualify for this position you must meet the qualification requirements outlined below:

SPECIALIZED EXPERIENCE IR-04: To be minimally qualified for this position you must have one (1) year of specialized experience at a level of difficulty and responsibility equivalent to the next lower level within the payband or GS grade in the normal line of progression in the Federal service that demonstrates the required managerial skills and technical competence required to perform the job. To be qualifying for this position your experience must include:
  • Experience that demonstrated management/leadership experience such as applying management techniques, methods, theories, principles, or labor relations concepts for the accomplishment of all program objectives with combined technical and administrative oversight. This experience may have been gained through work experience as a project/program manager, team lead or project/program lead, technical advisor, or senior specialist/analyst that included managing resources, providing support to managers, mentoring team members, providing day to day guidance training and/or oversight of peers or others.
  • Experience applying regulations, other official guidance, and principles, including the latest procedures and techniques sufficient to oversee the planning, development, and implementation of the technical aspects of programs specific to the position being filled.
  • Experience applying communicative techniques to effectively and diplomatically interact with internal and external customers.
In addition specialized experience includes applying the Internal Revenue Code Section 482, corresponding Treasury Regulations, tax treaties, Court decisions and the Organization for Economic Cooperation and Development (OECD) guidelines in tax examinations of transfer pricing transactions between the US and foreign related parties covering transfers of tangible property, intangible property, high value services, intercompany financing and/or risk allocation; Experience communicating technical and complex tax positions persuasively and in sufficient detail as part of negotiations for a principled resolution with a taxpayer and/or a taxpayer's representative; Experience coordinating and collaborating with internal stakeholders which may include Specialists, Advance Pricing and Mutual Agreement (APMA), other Large Business and International (LB&I) practice areas, Counsel or the Transfer Pricing Practice Network and taxpayers and their representatives to ensure consistent treatment in the identification, development and resolution of tax issues; Experience using tax issue resolution processes, pre-filing programs, Compliance Assurance Process (CAP), post-filing examination procedures and other compliance programs to efficiently plan tax examination work and the effective use of Internal Revenue Service (IRS) resources. Identify potential transfer pricing issues through the review of cross border related party transactions on large corporate tax returns by analyzing economic, financial, and tax return data, applying auditing techniques to identify multiple, interrelated transfer pricing issues and distinguishing between material and non-material transfer pricing risks. Provide feedback or other commentary to senior managers to improve transfer pricing risk analysis, the issues chosen for audit and the allocation of audit resources. Provide technical advice to other examiners concerning transfer pricing risk analysis and the development of issues, presented transfer pricing risk analysis trends and results in knowledge sharing forums or to senior management and/or served as an expert in transfer pricing risk analysis.
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Thank you for your interest in applying for this position. Your responses to the following questions supplement the information provided in your resume. (limit characters)
1. SPECIALIZED EXPERIENCE IR-04: To be minimally qualified for this position you must have one (1) year of specialized experience at a level of difficulty and responsibility equivalent to the next lower level within the payband or GS grade in the normal line of progression in the Federal service that demonstrates the required managerial skills and technical competence required to perform the job. To be qualifying for this position your experience must include:
  • Experience that demonstrated management/leadership experience such as applying management techniques, methods, theories, principles, or labor relations concepts for the accomplishment of all program objectives with combined technical and administrative oversight. This experience may have been gained through work experience as a project/program manager, team lead or project/program lead, technical advisor, or senior specialist/analyst that included managing resources, providing support to managers, mentoring team members, providing day to day guidance training and/or oversight of peers or others.
  • Experience applying regulations, other official guidance, and principles, including the latest procedures and techniques sufficient to oversee the planning, development, and implementation of the technical aspects of programs specific to the position being filled.
  • Experience applying communicative techniques to effectively and diplomatically interact with internal and external customers.
In addition specialized experience includes applying the Internal Revenue Code Section 482, corresponding Treasury Regulations, tax treaties, Court decisions and the Organization for Economic Cooperation and Development (OECD) guidelines in tax examinations of transfer pricing transactions between the US and foreign related parties covering transfers of tangible property, intangible property, high value services, intercompany financing and/or risk allocation; Experience communicating technical and complex tax positions persuasively and in sufficient detail as part of negotiations for a principled resolution with a taxpayer and/or a taxpayer's representative; Experience coordinating and collaborating with internal stakeholders which may include Specialists, Advance Pricing and Mutual Agreement (APMA), other Large Business and International (LB&I) practice areas, Counsel or the Transfer Pricing Practice Network and taxpayers and their representatives to ensure consistent treatment in the identification, development and resolution of tax issues; Experience using tax issue resolution processes, pre-filing programs, Compliance Assurance Process (CAP), post-filing examination procedures and other compliance programs to efficiently plan tax examination work and the effective use of Internal Revenue Service (IRS) resources. Identify potential transfer pricing issues through the review of cross border related party transactions on large corporate tax returns by analyzing economic, financial, and tax return data, applying auditing techniques to identify multiple, interrelated transfer pricing issues and distinguishing between material and non-material transfer pricing risks. Provide feedback or other commentary to senior managers to improve transfer pricing risk analysis, the issues chosen for audit and the allocation of audit resources. Provide technical advice to other examiners concerning transfer pricing risk analysis and the development of issues, presented transfer pricing risk analysis trends and results in knowledge sharing forums or to senior management and/or served as an expert in transfer pricing risk analysis.


Which of the following is true about your specialized experience?
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2. Have you applied the Internal Revenue Code Section 482, corresponding Treasury Regulations, tax treaties, Court decisions and/or the Organization for Economic Cooperation and Development (OECD) guidelines in tax examinations of transfer pricing transactions between the US and foreign related parties covering transfers of tangible property, intangible property, high value services, intercompany financing and/or risk allocation? (limit characters)
3. Have you identified potential transfer pricing issues through the review of cross border related party transactions on large corporate tax returns by analyzing economic, financial, and tax return data, applying auditing techniques to identify multiple, interrelated transfer pricing issues and distinguishing between material and non-material transfer pricing risks?
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4. Have you provided feedback or other commentary to senior managers to improve transfer pricing risk analysis, the issues chosen for audit and the allocation of audit resources?
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5. Have you provided technical advice to other examiners concerning transfer pricing risk analysis and the development of issues, presented transfer pricing risk analysis trends and results in knowledge sharing forums or to senior management and/or served as an expert in transfer pricing risk analysis?
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6. Awards are considered in the selection process. The award information you provide may be verified. If you have received monetary or time off in lieu of monetary awards, such as performance awards or quality step increases you received in the three years preceding the closing date of this announcement please list the name of the award and the date (MMDDYYYY) of the award(s). (For example: 2 awards, Performance Award, 02/02/2019). You may obtain a list of your most recent awards at https://persinfo.web.irs.gov/indexawd.htm. (https://persinfo.web.irs.gov/indexawd.htm)
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7. In addition to the online application and resume, you must submit a current annual Performance Appraisal. If a revalidated appraisal is used for merit promotion, the supervisor must prepare a narrative for each critical job element that does not have a narrative describing the performance in the appraisal period covered by the rating. Note: If you are a manager or management official, your most recent annual performance appraisal must be used for the overall rating identified.

Did you receive a fully successful, equivalent, or higher rating on your most recent performance appraisal?
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8. If you answered "I do not have a recent performance appraisal." in the previous question, please indicate why you do not have a current performance appraisal otherwise please enter N/A.
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9. Please select the option that best describes your most recent performance appraisal.
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10. Please enter the date of your most recent performance appraisal?
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11. Please select the rating that you achieved on your most recent performance appraisal. For Non-IRS CTAP employees select the response that most accurately reflects your most recent performance rating.
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Select “Yes” or “No” to the following question(s). (limit characters)
12. In this position you may be required to be available for training and/or position assignments in other geographic areas to assist with your development and in order to meet the needs of the organization. Do you understand you may be required to be available for travel and assignments, for extended periods of time, in other geographic areas?
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13. Please select the response which most accurately describes your current position level?
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14. Using your prior response, please state how long you have been in your current position?
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15. Please select the response which most accurately reflects any managerial level for which you have served on a Permanent or Temporary (Promotion) basis?
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16. Using your prior response, please state how long you served in the position(s) on a Permanent or Temporary (Promotion) basis?
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17. Please select the response(s) that best describes your experience and/or participation in a managerial level readiness program(s)?
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18. Using your prior response, please provide a brief description of the Readiness Program(s) and the date of completion.
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Next you will respond to a series of questions to obtain your ratings of potential from the Leadership Succession Review (LSR) Assessment. Your responses will be verified prior to being referred for consideration in the selection process. You should be advised that you must complete the LSR process before being able to respond to the next several questions. The results of this process are used in ranking leadership competencies. If you have not completed the LSR process, or are awaiting a managerial assessment or review to be completed, please select the appropriate response indicating "I have not completed the LSR process" or "I am waiting the managerial assessment or review," and return to update your responses once you have completed the process. NOTE: Your application must be completed and submitted by 11:59 p.m. ET on the closing date of this announcement to be considered in the hiring process. (limit characters)
19. Please select the competency rating you received for the core qualification entitled Leading Change. (limit characters)
20. Please select the competency rating you received for the core qualification entitled Leading People. (limit characters)
21. Please select the competency rating you received for the core qualification entitled Results Driven. (limit characters)
22. Please select the competency rating you received for the core qualification entitled Business Acumen. (limit characters)
23. Please select the competency rating you received for the core qualification entitled Building Coalitions. (limit characters)
24. Please select the competency rating you received for the core qualification entitled Fundamentals. (limit characters)
25. "Using your "Level" ratings from the LSR assessment, please select the Competencies where you achieved a Frontline Manager or above management level rating.
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26. Your final determination of readiness rating provides an overall assessment of potential to perform at the next level of management. Please select the response that best describes your overall readiness rating.
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Next you will respond to a series of questions that are designed to capture your technical experience and other accomplishments that were achieved at or above a senior professional or senior technical level. Experience gained in a position prior to your reaching the full working level should not be considered when responding to these questions. (limit characters)
27. Which of the following represents your experience in auditing a transfer pricing issue?
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28. Which of the following statements describe your transfer pricing auditing experience?
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29. Which of the following describes your expertise in resolving an unagreed tax issue?
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30. What types of transfer pricing issues have you personally been materially responsible for the development of?
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31. Which of the following have you personally used to identify cross border intercompany transactions with transfer pricing risk?
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32. Which of the following best describes your highest level of experience conducting transfer pricing audits?
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Select “Yes” or “No” to the following question(s). (limit characters)
33. To qualify for this position and receive full credit for your relevant experience you must list the month/year and number of hours worked for experience listed on your resume. Your resume must support your responses to the questions. Do you understand that failure to provide sufficient evidence in your resume may result in a "not qualified determination?
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34. I certify that, to the best of my knowledge and belief, all of the information included in this questionnaire is true, correct, and provided in good faith. I understand if I make an intentional false statement, or commit deception or fraud in this application and its supporting materials, or in any document or interview associated with the examination process, I may be fined or imprisoned (18 U.S.C. 1001); my eligibilities may be cancelled, I may be denied an appointment, or I may be removed and debarred from Federal service (5 C.F.R. part 731). I understand any information I give may be investigated. I understand that responding "No" to this item will result in my not being considered for this position.

Failure to agree or respond to the statement below will disqualify you from further consideration for the position. Select the most appropriate response below.
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