Website Internal Revenue Service
Small Business/Self Employed is the largest Chief Counsel division, with attorneys assigned to 47 field offices. These attorneys work directly with IRS field agents providing legal advice on tax cases involving individuals, small business, and all cases involving collection and bankruptcy issues. When these cases go to trial, SBSE attorneys are the IRS litigators, with responsibility for identifying the desired legal theories, developing the trial strategies and representing IRS in court.
- Incumbent receives assignments of the most difficult and complex types of work in one or more of the following functions within the office depending up on the specialty area of tax to which assigned – Tax Litigation or General Litigation.
- For Tax Litigation the incumbent may be assigned cases docketed in the United States Tax Court. Duties may include preparation of answers to petitions, replies, motions and any other documents germane to proper handling of the case. Assignment of a case pending in the Tax Court also includes responsibility for ascertaining the legal correctness of the position(s) determined in the statutory notice of deficiency as well as preparation for the case for trial and settlement.
- Provides legal advice and assistance to the IRS, Appeals offices, Service Centers and other Division Counsel concerning issues within his/her area of topical jurisdiction. Researches, analyzes facts and writes legal opinions in response to questions.
- For District Court and Claims Court: Reviews pleadings and files and prepares defense letter to the Department of Justice, Tax Division, Setting out the Commissioner’s position on defense of a suit involving merits of the tax, etc., including in appropriate cases, discussing the propriety of jurisdiction, any suggested motions that may be appropriate, the particular defense that is recommended and whether or not the case is one that the Department of Justice may settle without further coordination.
- For General Litigation work the incumbent: Furnishes advice and opinions to the IRS, the Department of Justice, etc., in any matter (court and non-court) incident to the assessment and collection of taxes. Advises field administrative officers, handles the legal work, and assists the Department of Justice and United States Attorneys in cases involving tax matters. Recommends what suits should be brought or interventions or counterclaims filed by the Government in connection with the collection of internal revenue taxes or the recovery of erroneous refunds thereof and the basis for defense of tax litigation suits against the United States.
- The J.D. and/or the LL.M must be from an ABA-accredited law school.
- Candidates must be admitted to practice law before the highest court of a state or territory of the United States; the District of Columbia; or the Commonwealth of Puerto Rico.
- One year of professional legal experience refers to full-time work after admittance to the bar. Part-time work is considered on a prorated basis.
- The experience may have been gained in either the public or private sector.
- 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.
Company: Internal Revenue Service
Vacancy Type: Full Time
Job Location: McAllen, TX, US
Application Deadline: N/A