General Attorney (Tax)

General Attorney (Tax)

Department: Department of the Treasury

Location(s): Washington, District of Columbia

Salary Range: $120579 - $185234 Per Year

Job Summary: Office of Chief Counsel, IRS, seeks enthusiastic individuals to serve taxpayers fairly and with integrity by providing correct and impartial interpretation of the internal revenue laws and the highest quality legal advice and representation for the IRS. To learn more, click the links below: IRS Office of Chief Counsel Careers Site Meet Our People Learn about our Legal Divisions

Major Duties:

• The Associate Chief Counsel (ACC) (Employee Benefits, Exempt Organizations, and Employment Taxes) provides published guidance, field support and taxpayer advice on tax matters involving employee plans, exempt organizations, employment taxes, executive compensation, health and welfare benefits, and certain federal, state, local and Indian tribal government issues to a wide variety of internal and external customers. As a General Attorney (Tax), you will handle all aspects related to professional legal work involving one or more of the following areas: Qualified Retirement Plans - 401-436 - rules for qualified retirement plans; 403(b) - certain employee annuity plans; 408 and 408A - individual retirement arrangements (IRAs) and Roth IRAs; 457(b) - certain eligible deferred compensation plans; 414(d) - governmental plans; 414(e) church plans; 501(a) - exemption from tax for qualified retirement plan trusts; 72 - taxation of distributions from qualified retirement plans; 3405 - withholding rules for designated distributions from retirement arrangements; 4971, 4972, 4980, 4980F - penalties and excise taxes related to qualified retirement plan failures. Executive Compensation Arrangements - 83 - property transferred in connection with the performance of service; 162(m) - deduction limit on excess compensation; 280G and 4999 - golden parachute payments; 402(b) - nonexempt employees trust/secular trust; 403(c) - non-qualified annuities or annuities purchased by exempt organizations; 404(a)(5) - deduction for nonqualified deferred compensation; 409A - nonqualified deferred compensation; 421 through 424 - statutory stock options; 451 - constructive receipt (as applied to compensation arrangements); 457(f) - tax treatment of participants in ineligible deferred compensation plans of state and local governments and tax-exempt entities; 457A - nonqualified deferred compensation from certain tax indifferent parties, and 4960 - excise tax on tax-exempt organization executive compensation. Health and Welfare Benefits - 79 - group term life insurance; 104 - compensation for injuries and sickness (except 104(a)(2)); 105 - accident and health plans; 106 -employer provided coverage under accident or health plans; 125 - cafeteria plans; 129 -dependent care assistance programs; 223 - health savings accounts; 419 and 419A - funded welfare benefit plans; 501(c)(9) - voluntary employees' beneficiary associations (VEBAs); 4980B - continuation coverage requirements of group health plans (COBRA); 4980H - employer shared responsibility provisions; 9801 through 9833 -HIPAA and related health care benefit provisions. Employment Tax - 61 - fringe benefit valuation rules; 74(c) - employee achievement awards; 107 - parsonage allowance; 102(c) - employee gifts; 117(c) - scholarship limitation; 119 - meals and lodging; 132 - certain fringe benefits; 1401 through 1403 - self-employment tax; 3101 through 3134 - Federal Insurance Contributions Act (FICA) tax, including worker classification; 3201 through 3241 Railroad Retirement Tax Act (RRTA) tax; 3301 through 3311 - Federal Unemployment Tax Act (FUTA) tax; 3401 through 3404 - federal income tax withholding, including statutory employer rule; 3501 through 3512 - general employment tax provisions, including agents and Certified professional employer organizations; Miscellaneous Subtitle F provisions - employment tax reporting, refund and adjustment procedures; 7436 - Tax Court proceedings for determinations of employment status; Section 530 of the Revenue Act of 1978; employment tax credits provided under the Families First Coronavirus Response Act (FFCRA) and Coronavirus Aid, Relief, and Economic Security (CARES) Act. Exempt Organizations - 115 - income of states, municipalities, etc.; 501 through 509 - requirements of tax-exempt status under 501(a) and related provisions and foundation classification, where applicable; 511 through 514 - unrelated business income tax; 527 - political organizations; 529 - qualified tuition programs; 529A qualified ABLE programs; 530 - Coverdell education savings accounts; 4911 and 4912 - excise taxes on public charities; 4940 through 4948 - excise taxes on private foundations; 4958 through 4968 - excise taxes on excess benefit transactions, hospital compliance failures, donor advised funds, excess compensation, and certain investment income; 6033 - exempt organization reporting requirements; 6104 - disclosure of certain exempt organization information; 7428 - declaratory judgments related to section 501(c) organizations; 7611 - restrictions on church tax inquiries and examinations; and application of Federal tax laws to Indian tribal governments and their distributions. This is not an all-inclusive list. If selected at a lower grade level, you will have the opportunity to learn to perform the duties of the position, and will receive training to help you grow in the position.

Qualifications: 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) you must meet the qualification requirements listed below by the closing of this announcement: Basic Requirements for General Attorney (Tax): 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-13 Experience Requirements: 1 year of general professional legal experience from any area of expertise; plus 1 year of professional legal tax experience GS-14 Experience Requirements: 1 year of general professional legal experience from any area of expertise; plus 2 years of professional legal tax experience Professional Legal Tax Experience is defined as: Experience handling legal issues and interpretations relating to one or more of the following areas: qualified retirement plans, executive compensation, health and welfare benefits, exempt organizations, or federal employment taxes and/or fringe benefits. 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. 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 (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.

How to Apply: The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) on 01/09/2026 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 7:30am-4:00pm. ET., Monday - Friday). To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12843808 If you require a reasonable accommodation for a disability or medical condition during any part of the application and hiring process, please contact Kimberly Johnson, Reasonable Accommodation Coordinator, HR Labor & Employee Relations Division, by phone at 503-265-3841 or by email at Kimberly.F.Johnson@irscounsel.treas.gov. The IRS - Office of Chief Counsel provides reasonable accommodations to qualified applicants with disabilities on a case-by-case basis. You must contact us by 5:00 p.m. Eastern Standard Time on the announcement's closing date to request accommodation. If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services. To begin, click Apply to access the online application. You will need to be logged into your USAJOBS account to apply. If you do not have a USAJOBS account, you will need to create one before beginning the application. Follow the prompts to select your resume and/or other supporting documents to be included with your application package. You will have the opportunity to upload additional documents to include in your application before it is submitted. Your uploaded documents may take several hours to clear the virus scan process. After acknowledging you have reviewed your application package, complete the Include Personal Information section as you deem appropriate and click to continue with the application process. You will be taken to the online application which you must complete in order to apply for the position. Complete the online application, verify the required documentation is included with your application package, and submit the application. You must re-select your resume and/or other documents from your USAJOBS account or your application will be incomplete. It is your responsibility to verify that your application package (resume, supporting documents, and responses to the questionnaire) is complete, accurate, and submitted by the closing date. Uploaded documents may take up to one hour to clear the virus scan. Additional information on how to complete the online application process and submit your online application may be found on the USA Staffing Applicant Resource Center.

Application Deadline: 2026-01-09