- Position Title
- Legal Administrative Specialist - Estate Tax Legal Specialist (Estate and Gift Tax) 12 Month Roster
- Agency
- Internal Revenue Service
- Announcement Number
- 25-12663121P-SBB-0901-11T13 Opens in new window
- Open Period
- Friday, January 17, 2025 to Friday, October 17, 2025
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:
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).
- 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).
2.
Treasury CTAP Candidate - Are you a current displaced or surplus Department of Treasury (non-IRS) employee and:
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).
- 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).
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.
If you indicate "Yes" for this question, submit a copy of your most recent annual performance appraisal.
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:
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.
- 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.
Preferences
1.
Select the location(s) you want to be considered for. You must choose at least one location. You may only select up to 6 location(s).
- No matches found
2.
Select the lowest grade you are willing to accept for this position.
3.
In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.
Below, please prioritize the locations you selected above by selecting the 1st location you would like to be considered for.
Below, please prioritize the locations you selected above by selecting the 1st location you would like to be considered for.
- Only locations listed on the announcement and in the above question are available.
- Do NOT select locations you did not choose in the question above.
- Applicants will NOT be considered for locations that are not included on the announcement.
4.
In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.
Below, please prioritize the locations you selected above by selecting the 2nd location preference you would like to be considered for. If you do NOT have a 2nd priority, select "No additional priority location".
Below, please prioritize the locations you selected above by selecting the 2nd location preference you would like to be considered for. If you do NOT have a 2nd priority, select "No additional priority location".
- Only locations listed on the announcement and in the above question are available.
- Do NOT select locations you did not choose in the question above.
- Applicants will NOT be considered for locations that are not included on the announcement.
5.
In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.
Below, please prioritize the locations you selected above by selecting the 3rd location preference you would like to be considered for. If you do NOT have a 3rd priority, select "No additional priority location".
Below, please prioritize the locations you selected above by selecting the 3rd location preference you would like to be considered for. If you do NOT have a 3rd priority, select "No additional priority location".
- Only locations listed on the announcement and in the above question are available.
- Do NOT select locations you did not choose in the question above.
- Applicants will NOT be considered for locations that are not included on the announcement.
6.
- In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.
Below, please prioritize the locations you selected above by selecting the 4th location preference you would like to be considered for. If you do NOT have a 4th priority, select "No additional priority location".
- Only locations listed on the announcement and in the above question are available.
- Do NOT select locations you did not choose in the question above.
- Applicants will NOT be considered for locations that are not included on the announcement.
7.
- In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.
Below, please prioritize the locations you selected above by selecting the 5th location preference you would like to be considered for. If you do NOT have a 5th priority, select "No additional priority location".
- Only locations listed on the announcement and in the above question are available.
- Do NOT select locations you did not choose in the question above.
- Applicants will NOT be considered for locations that are not included on the announcement.
8.
- In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.
Below, please prioritize the locations you selected above by selecting the 6th location preference you would like to be considered for. If you do NOT have a 6th priority, select "No additional priority location".
- Only locations listed on the announcement and in the above question are available.
- Do NOT select locations you did not choose in the question above.
- Applicants will NOT be considered for locations that are not included on the announcement.
9.
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.
You may obtain a list of your most recent awards at https://persinfo.web.irs.gov/indexawd.htm.
10.
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.
You may obtain a list of your most recent awards at https://persinfo.web.irs.gov/indexawd.htm.
11.
What is your Standard Employee Identifier (SEID)?
12.
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)
13.
What is your current position title?
14.
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.
Please indicate the option that best describes your most recent performance appraisal.
15.
Please enter the date of your most recent performance appraisal.
16.
Please select the response that most accurately reflects your most recent performance appraisal or performance rating.
17.
Have you attended any of Treasury's information sessions? (Please click all that apply)
Assessment 1
BASIC QUALIFICATION REQUIREMENTS:
All GRADES -- SELECTIVE PLACEMENT FACTOR: 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:
Specialized Experience GS-12: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes: Experience working in a legal environment whereby you provided technical advice and guidance on Federal tax law requirements. Experience conducting legal research and analysis on complex Federal and State tax laws. Experience authoring legal opinions, decisions, determinations, or proposals on matters involving federal tax laws, rules, and/or regulations. Experience working with Federal, Gift, and Generation-Skipping Transfer tax laws, including Internal Revenue Code, Tax Regulations, IRS Revenue rulings and procedures and precedent decisions. Experience analyzing and adjudicating tax matters, appeals, settlement offers, or similar work related to Federal tax operations.
Specialized Experience GS-13: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: Experience interpreting and applying tax laws to Federal estate and gift tax returns and interpreting and applying tax laws, judicial decisions, and precedents to fields of law such as wills and trusts, probate, contracts, real and personal property, corporations, commercial law and insurance. Experience researching, evaluating, and responding to complex legal questions to determine tax liability pertaining to Federal estate and gift tax returns. 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 to analyze fiduciary, estate or gift assets (such as intangible factors, large corporation).
All GRADES -- SELECTIVE PLACEMENT FACTOR: 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-12: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes: Experience working in a legal environment whereby you provided technical advice and guidance on Federal tax law requirements. Experience conducting legal research and analysis on complex Federal and State tax laws. Experience authoring legal opinions, decisions, determinations, or proposals on matters involving federal tax laws, rules, and/or regulations. Experience working with Federal, Gift, and Generation-Skipping Transfer tax laws, including Internal Revenue Code, Tax Regulations, IRS Revenue rulings and procedures and precedent decisions. Experience analyzing and adjudicating tax matters, appeals, settlement offers, or similar work related to Federal tax operations.
Specialized Experience GS-13: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: Experience interpreting and applying tax laws to Federal estate and gift tax returns and interpreting and applying tax laws, judicial decisions, and precedents to fields of law such as wills and trusts, probate, contracts, real and personal property, corporations, commercial law and insurance. Experience researching, evaluating, and responding to complex legal questions to determine tax liability pertaining to Federal estate and gift tax returns. 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 to analyze fiduciary, estate or gift assets (such as intangible factors, large corporation).
Thank you for your interest in applying for this position. Your responses to the following questions supplement the information provided in your resume.
ALL GRADES:
Throughout the online application process, you will be asked a series of questions that will be used to determine your eligibility, qualifications, and rating and ranking for this position. Your responses to these questions will be further verified against the information provided in your resume, transcripts, and/or any other documents provided. The level and quality of your knowledge, skills, and abilities will be evaluated throughout the hiring process.
Throughout the online application process, you will be asked a series of questions that will be used to determine your eligibility, qualifications, and rating and ranking for this position. Your responses to these questions will be further verified against the information provided in your resume, transcripts, and/or any other documents provided. The level and quality of your knowledge, skills, and abilities will be evaluated throughout the hiring process.
1.
Which of the following responses best describes your knowledge of legal industry gained through education? Please select your highest level of education.
Applicants who selected responses A, B or C in the question above must select response A to the following question. All other applicants please select the response that best describes your knowledge of legal industry gained through experience.
2.
Which of the following responses best describes your knowledge of legal industry gained through on-the-job experience?
3.
Grade 11:
Which of the following responses best describes your education related to this position?
Which of the following responses best describes your education related to this position?
4.
Applicants who selected responses A, B, C, D, or E in the question above must select response A to the following question. All other applicants please select the response that best describes your experience related to this position.
5.
TIME-IN-GRADE REQUIREMENTS: Under merit promotion procedures, applicants must satisfy time-in-grade requirements contained in 5 CFR 300, Subpart F. Time is credited based on calendar time served in a grade, regardless of the number of days or hours worked.
Please select the response that best describes your time-in-grade for the GS-11 level.
Please select the response that best describes your time-in-grade for the GS-11 level.
6.
Grade 12:
Do you have at least one year of experience working in a legal environment whereby you provided technical advice and guidance on Federal tax law requirements?
Do you have at least one year of experience working in a legal environment whereby you provided technical advice and guidance on Federal tax law requirements?
7.
Do you have at least one year of experience conducting legal research and analysis on complex Federal and State tax laws?
8.
Do you have at least one year of experience authoring legal opinions, decisions, determinations, or proposals on matters involving federal tax laws, rules, and/or regulations?
9.
Do you have at least one year of experience working with Federal, Gift, and Generation-Skipping Transfer tax laws, including Internal Revenue Code, Tax Regulations, IRS Revenue rulings and procedures and precedent decisions?
10.
Do you have at least one year of experience analyzing and adjudicating tax matters, appeals, settlement offers, or similar work related to Federal tax operations?
11.
TIME-IN-GRADE REQUIREMENTS GS-12: Under merit promotion procedures, applicants must satisfy time-in-grade requirements contained in 5 CFR 300, Subpart F. Time is credited based on calendar time served in a grade, regardless of the number of days or hours worked.
Please select the response that best describes your time-in-grade for the GS-12 level.
Please select the response that best describes your time-in-grade for the GS-12 level.
12.
Grade 13:
Do you have at least one year of experience interpreting and applying tax laws to Federal estate and gift tax returns?
Do you have at least one year of experience interpreting and applying tax laws to Federal estate and gift tax returns?
13.
Do you have at least one year of experience interpreting and applying tax laws, judicial decisions, and precedents to fields of law such as wills and trusts, probate, contracts, real and personal property, corporations, commercial law and insurance?
14.
Do you have at least one year of experience researching, evaluating, and responding to complex legal questions to determine tax liability pertaining to Federal estate and gift tax returns?
15.
Do you have at least one year of 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?
16.
Do you have at least one year of experience working with financial, professional or business accounting practices to analyze fiduciary, estate or gift assets (such as intangible factors, large corporation).
17.
TIME-IN-GRADE REQUIREMENTS GS-13: Under merit promotion procedures, applicants must satisfy time-in-grade requirements contained in 5 CFR 300, Subpart F. Time is credited based on calendar time served in a grade, regardless of the number of days or hours worked.
Please select the response that best describes your time-in-grade for the GS-13 level.
Please select the response that best describes your time-in-grade for the GS-13 level.
18.
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?
Did you receive a fully successful, equivalent, or higher rating on your most recent performance appraisal?
19.
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.
20.
Please select the option that best describes your most recent performance appraisal.
21.
Please enter the date of your most recent performance appraisal?
22.
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.
23.
Are you currently in the same Business Operating Division and job series as the position for which you are applying to via this announcement?
24.
Select all of the following peer groups that you have had experience working with on a quarterly basis to accomplish a common goal.
25.
Select all of the following which describes your training experience.
26.
I have demonstrated my knowledge and skills in a professional setting by sharing legal briefs and court decisions.
27.
I have created and shared Word templates and Excel spreadsheet templates.
28.
Select all of the following which describes your training experience.
29.
Select all of the following experiences you have with Estate and/or Gift tax.
30.
Select all of the following which describes your formal training experience for Estate, Gift and transfer tax technical issues.
31.
Select all of the following which have you performed.
32.
Select all of the following which you have experience doing.
33.
Select all of the following which have you performed.
34.
Select all of the following which you have experience performing.
35.
What is your highest level of experience performing tax computations?
36.
Select all for which you have experience doing.
37.
Which of the following best describes your experience writing a brief to interpret points of law and/or legal decisions relative to the legal and factual situations encountered?
38.
I have provided legal advice on estate or gift tax issues.
39.
I have prepared written reports and defended my position on significant tax issues to taxpayers, representatives and my supervisor.
40.
I have experience preparing Federal Estate, Gift and Generation-Skipping Transfer Tax returns on behalf of others.
41.
Which of the following describe your verbal communication experience investigating tax matters?
42.
Which of the following best describes your experience writing a brief to interpret points of law and/or legal decisions relative to the legal and factual situations encountered?
43.
I have prepared written reports and defended my position on significant Estate and Gift tax issues to taxpayers, representatives and my supervisor.
44.
I have used Westlaw or Lexis-Nexis to research tax law and state law.
45.
I create my own spreadsheets containing formulas using Excel or other spreadsheet software.
46.
Which of the following best describes your experience in clearly and concisely interpreting estate and gift tax laws and regulations?
47.
Which of the following best describes your experience conducting legal research into rules, regulations, and decisions?
48.
Which of the following best describes your experience conducting legal research into rules, regulations, and decisions?
49.
I am proficient in the use of Westlaw or Lexis-Nexis, Real Quest, and Accurint.
50.
I am proficient in creating and utilizing Excel spreadsheets.
51.
Which of the following best describes your experience in clearly and concisely interpreting estate and gift tax laws and regulations?
52.
Select all of the following tools you have used to manage your case workload and statute control to meet IRM timeframes.
53.
Which of the following best describes your experience prioritizing and managing your workload?
54.
I have prepared reports or memoranda containing recommendations for changes to increase operation and performance efficiency.
Select “Yes” or “No” to the following question(s).
55.
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?
56.
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.
Failure to agree or respond to the statement below will disqualify you from further consideration for the position. Select the most appropriate response below.