General Attorney (Tax) - Senior Technician Reviewer (PT&E)

With nearly 1,700 attorneys, IRS Chief Counsel is the largest tax law firm nationwide. Our attorneys are among top tax law practitioners and some of the very best legal minds found anywhere. Together with the IRS, we serve the public by applying the tax code with fairness and integrity. After pausing hiring in 2025, we now seek new law graduates and experienced attorneys to join us.

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Learn about our Legal Divisions For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected.

A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria, please refer to Department of Education Accreditation page.

FOREIGN EDUCATION: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. If you are qualifying based on foreign education, you must submit proof of creditability of education as evaluated by a credentialing agency. For further information, visit: Recognition of Foreign Qualifications | International Affairs Office (ed.gov). The Associate Office of Chief Counsel, Passthroughs, Trusts, & Estates (PT&E), provides technical advice related to the taxation of passthrough entities including (i) the taxation of partnerships and their partners (e.g., partnership computations, partners' distributive share, transactions between a partner and the partnership, and basis of a partner's interest in the partnership and the partnership in its assets); (ii) the taxation of S corporations and their shareholders (e.g., S corporation elections, passthrough items to shareholders, distributions, and rules regarding basis of stock of shareholders and the S corporation in its assets); (iii) the income taxation of trusts and their beneficiaries; and (iv) other related issues, including entity classification, passive activity loss limitation, at-risk, and the qualified business income deduction. The Office also provides technical advice associated with the estate, gift, and generation skipping transfer taxes including rules applicable to (i) estate tax liability, valuation of property held by the estate, transfers and bequests, powers of appointment, and disclaimers (ii) gift tax liability, transfers, deductions, and issues related to valuation; and (iii) generation-skipping transfers. The Office has three branches, each with expertise in and subject matter jurisdiction over one or more of the above areas.

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

• Provide technical legal advice and recommendations regarding the Office's position on complex legal questions.
• Review legal work for clarity and technical accuracy.
• Provide the Branch Chief with performance feedback.
• Lead published guidance projects to provide clear legal and procedural guidance that is administratively sound and consistent with the statute and Treasury policies.
• Participate in panel discussions organized by professional groups on technical legal matters relating to the work of the branch.
• Mentor attorneys in the Office.

This is not an all-inclusive list.

In order to qualify, you must meet the education and/or experience requirements detailed below by the closing date of this announcement. Your resume must clearly describe your relevant experience; if qualifying based on education, your transcripts will be required as part of your application.

To qualify for this position of General Attorney (Tax) - Senior Technician Reviewer (Branch 4 Estate & Gift Tax) you must meet the qualification requirements listed below by the closing of this announcement:

Basic Requirements for General Attorney (Tax) - Senior Technician Reviewer:

• Possess at least the first professional law degree (LL.B. or J.D.) from a law school accredited by the American Bar Association; AND
• Applicants must be an active member in good standing of the bar of a State, U.S. Commonwealth, U.S. territory, the District of Columbia, or the Commonwealth of Puerto Rico;

GS-15 Experience Requirements:

• 1 year of general professional legal experience from any area of expertise; plus
• 3 year(s) of professional legal tax experience

Professional Legal Tax Experience is defined as: interpretation and administration or federal tax litigation involving the estate, gift, and generation skipping transfer tax provisions of the Internal Revenue Code, including experience in one or more of the of the following areas:

• estate tax liability, including valuation of property held by the estate, transfers and bequests, powers of appointment, or disclaimers; or
• gift tax liability, including transfers, deductions, or issues related to valuation; or
• generation-skipping transfers.

At least one year of this experience must be equivalent to the work performed at the next lower grade/level position in the federal service (GS-14).

Note: Only experience gained after Bar Admission may be credited as Professional Legal Experience.

Education Substitution: An LL.M. degree in the field of the position (i.e. tax, GLS-related, or P&A- FOIA/Disclosure related field) may be substituted for the one year of the general legal experience listed above.

Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional; philanthropic; religious; spiritual; community; student; social). You will receive credit for all qualifying experience, including volunteer experience. One year of experience refers to full-time work; part-time work is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/year, and indicate number of hours worked per week, on your resume.

Time in Grade Requirement for GS-15: Applicants who have held a General Schedule (GS) position within the last 52 weeks must have 52 weeks of Federal service at the next lower grade or equivalent (GS-14).