Department: Department of the Treasury
Location(s): Birmingham, Alabama, Phoenix, Arizona, Tucson, Arizona, Fresno, California, Lake Forest, California, Long Beach, California, Los Angeles, California, Sacramento, California, San Bernardino, California, San Diego, California, San Francisco, California, San Jose, California, Denver, Colorado, Hartford, Connecticut, New Haven, Connecticut, Washington, District of Columbia, Jacksonville, Florida, Miami, Florida, Plantation, Florida, Tampa, Florida, Atlanta, Georgia, Des Moines, Iowa, Chicago, Illinois, Indianapolis, Indiana, Florence, Kentucky, Louisville, Kentucky, New Orleans, Louisiana, Andover, Massachusetts, Boston, Massachusetts, Baltimore, Maryland, Lanham, Maryland, Detroit, Michigan, Grand Rapids, Michigan, Saint Paul, Minnesota, Kansas City, Missouri, Saint Louis, Missouri, Jackson, Mississippi, Charlotte, North Carolina, Greensboro, North Carolina, Omaha, Nebraska, Portsmouth, New Hampshire, Newark, New Jersey, Albuquerque, New Mexico, Las Vegas, Nevada, Buffalo, New York, Holtsville, New York, New York, New York, Westbury, New York, Cincinnati, Ohio, Columbus, Ohio, Independence, Ohio, Oklahoma City, Oklahoma, Portland, Oregon, Philadelphia, Pennsylvania, Pittsburgh, Pennsylvania, Columbia, South Carolina, Memphis, Tennessee, Nashville, Tennessee, Austin, Texas, Farmers Branch, Texas, Houston, Texas, San Antonio, Texas, Ogden, Utah, Salt Lake City, Utah, Richmond, Virginia, Seattle, Washington, Milwaukee, Wisconsin
Salary Range: $106437 - $172980 Per Year
Job Summary: WHAT IS Appeals? A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions Position(s) are to be filled in the following area(s): Appeals - Specialized Exam Prog and Ref Consider each location carefully when applying. You will be limited to three (3) location choices. If you are selected for a location, that location will become your official post of duty. REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS
Major Duties:
Qualifications: Federal experience is not required. Experience may have been gained in the public sector, private sector or through Volunteer Service. One year of experience refers to full-time work; part-timework is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/day/year, and indicate number of hours worked per week, on your resume. You must meet the following requirements by the closing date of this announcement. SPECIALIZED EXPERIENCE FOR GS-13:You must have at least one year of specialized experience equivalent to the General Schedule (GS)-12 level in the federal service performing work related to the appraisal of fine art and cultural property for tax administration purposes. Specialized experience must include: Independently valuing important works of art where comparable sales data is limited, inconsistent, or requires verification. Resolving issues involving authenticity, attribution, provenance (ownership history), and conditions that significantly impact fair market value. Reconciling conflicting expert opinions, appraisal reports, and market evidence to reach well-supported valuation conclusions, which may result in an appraisal report. Applying professional valuation principles, procedures, and methodologies specific to cultural property to appraisal assignments including the qualitative assessment of aesthetic quality and market significance. Conducting research of auction results and private sales; evaluating the reliability of market data; and making appropriate adjustments for differences in quality, condition, rarity, provenance, and timing of sale to develop supportable fair market value conclusions. Applying laws, regulations, rulings, procedures, and relevant court decisions to analyze and develop professional valuation methodology applicable to highly sensitive, and often controversial valuation issues involving estate tax, gift tax, and non-cash charitable contributions. Familiarity with cultural property markets, including auction houses, galleries, and private dealers, and analyzing market trends and transactional practices. Identifying atypical sales transactions and evaluating their impact on fair market value determinations. AND You must also meet the following requirements: MINIMUM AGE REQUIREMENT: Minimum age for federal employment is 18 years old, or at least 16 years old and have: Graduated from high school or been awarded a certificate equivalent to graduating from high school; or Completed a formal vocational training program; or Received a statement from school authorities agreeing with your preference for employment rather than continuing your education. For more information on qualifications please refer to OPM's Qualifications Standards.
How to Apply: Please read the entire announcement and all the instructions before you begin an application. To apply for and be considered for this position, you must complete all required questionnaires, assessments and submit all required documentation as specified in the How to Apply and Required Documents section. The complete application package must be submitted by 11:59 PM (ET) on the closing date of the announcement to receive consideration. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on 05/15/2026. To begin the application process, click the "Apply Online" button. You will be re-directed to USA STAFFING to continue your application process; answer the online questions. To preview the Application Questionnaire, please click the following link:https://apply.usastaffing.gov/ViewQuestionnaire/12951132. Upload all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need is not imported from USAJOBS, you may upload it directly into this application.) Click the Submit Application button. If you are required to complete any USA Hire Assessments, you will be notified after submitting your application. The notification will be provided in your application submission screen and via email. The notification will include your unique assessment access link to the USA Hire system and the completion deadline. Additionally, in USAJOBS you can click "Track this application" to return to your assessment completion notice. Access USA Hire using your unique assessment link. Access is granted through your USAJOBS login credentials. Review all instructions prior to beginning your assessments. You will have the opportunity to request a testing accommodation before beginning the assessments should you have a disability. Set aside up to 3 hours to take the USA Hire Assessments; however, most applicants complete the assessments in less time. If you need to stop the assessments and continue later, you can re-use your unique assessment link. Your responses to the USA Hire Assessments will be reused for one year (in most cases) from the date you complete an assessment. If future applications you submit require completion of the same assessments, your responses will be automatically reused. Visit the USA Hire Applicant Resource Center for practice assessments and assessment preparation resources. Visit USA Hire Online Help for online assessment information, system requirements, reasonable accommodations, and what to expect next. Reasonable Accommodations (RA): We provide reasonable accommodation to applicants with disabilities on a case-by-case basis; contact us if you require this for any part of the application and hiring process. To review reasonable accommodation policies and procedures please visit https://www.opm.gov/policy-data-oversight/disability-employment/reasonable-accommodations/. USA Hire Assessment Reasonable Accommodation (RA) Requests: If you believe you have a disability (i.e., physical or mental), covered by the Rehabilitation Act of 1973 as amended that would interfere with completing the USA Hire Competency Based Assessments, you will be granted the opportunity to request a RA in your online application. Requests for RA for the USA Hire Competency Based Assessments and appropriate supporting documentation for RA must be received prior to starting the USA Hire Competency Based Assessments. Decisions on requests for RA are made on a case-by-case basis. If you meet the minimum qualifications of the position, after notification of the adjudication of your request, you will receive an email invitation to complete the USA Hire Competency Based Assessments, based on your adjudication decision. You must complete all assessments within 48 hours of receiving the URL to access the USA Hire Competency Based Assessments if you received the link after the close of the announcement. To determine if you need a RA, please review the Procedures for Requesting a Reasonable Accommodation for Online Assessments. (https://appsupport-usastaffing.opm.gov/hc/en-us/sections/45063131363475-Reasonable-Accommodation-Information) To update your application, including supporting documentation: Visit USAJOBS - How to Update Application during the announcement open period, make updates or add supporting documentation, then continue through the entire application process and click Submit Application to send updates to the hiring agency. This option will no longer be available once the announcement has closed. To view the job status or your application status: Visit USAJOBS - How to View Application/Job Status. Your application status page is where you can view your application status, USA Hire assessment completion status, and review your notifications sent by the hiring agency regarding your application.
Application Deadline: 2026-05-15