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Vacancy Questions Preview

Vacancy Questions Preview

Grade: 15
To be eligible for this position at this grade level, you must meet the requirements below.

TIME-IN-GRADE REQUIREMENTS: Under merit promotion procedures, Federal applicants must have served 52 weeks at the next lower grade to satisfy time-in-grade restrictions 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. If you currently hold or have previously held a position at the same (or equivalent) or higher grade/level in the Federal government as of this announcement, you will meet the TIME IN GRADE REQUIREMENTS.

* 1.Please select the response that best describes your time in grade.
  1. I have served one year at the next lower grade of the position for which I am applying.
  2. I currently occupy a position at or above the grade of the position for which I am applying.
  3. I have previously occupied a position at or above the grade of the position for which I am applying.
  4. I have less than one year in grade at the next lower level of the position for which I am applying.


To be minimally qualified at the GS-15 level, you must meet one year of specialized experience equivalent to the GS-14 level in the Federal Service that demonstrates knowledge in applying tax law or basic accounting principles to resolve tax issues.

To be qualifying, your experience should demonstrate the ability to: Apply professional accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems specifically to determine effect on tax liabilities or financial statements; Use accounting or legal knowledge of tax implications to make financial or business decisions; Recognize and assess the complexity of accounting or legal issues; Apply professional legal principles, theory, and practices to analyze and interpret legal issues specifically to determine effect on tax liabilities or financial statements; Interpret the law in situations where there are uncertainties or conflicts in statutes, regulations, case law, precedence or other guidance to determine and apply the appropriate intent of the law in tax situations; Conduct legal research and applying the law to tax situations; Prepare, examine, interpret and analyze financial statements; and applying knowledge of litigation procedures and make judgments involving matter of law particularly as they relate to resolving tax disputes. In addition, at this level you must demonstrate the ability to apply knowledge of accounting topics to the resolution of tax issues. Accounting topics include: stockholder equity, income recognition and other special reporting topics; financial characteristics of business entities; journal and ledger entries; present value application; inventory valuation; investments and revenue recognition, auditing standards and generally accepted accounting principles associated with asset and liability measurement and their related effect on net income. Specific examples of work experience may include: Reviewing books and records to conduct examinations to determine corporate tax liability. Reviewing books and records of partnerships for accuracy of income reporting. Examining corporate or partnership financial statements (balance sheets, income statements, etc) for the purposes of determining tax liability. Preparing Corporate or Partnership tax returns from books and records. Resolving tax disputes based upon application of accounting principles (GAAP). Analyzing financial records to resolve Corporate or Partnership tax disputes. Preparing/analyzing financial statements for corporate or partnership reporting purposes. Assessing the hazards of litigation by interpreting and applying legal principles to the facts, legal arguments and circumstances of tax disputes. Disputes are complex and may involve coordination with Technical Guidance Coordinators. Provide tax law advice or guidance to clients or employer. Negotiating the resolution of tax disputes between government and corporate or individual taxpayers. Negotiating the resolution of legal tax disputes arising from corporate consolidations, mergers, or estate and gift tax valuation issues.

* 2.Which of the following is true about your specialized experience.
  1. I have at least one (1) year of specialized experience.
  2. I have less than one (1) year of specialized experience.


* 3.(C) Which of the following ways have you contributed to improving the way work gets done in your work group/office?
  1. I have submitted a formal work suggestion to the Suggestion Program.
  2. I have submitted a formal work suggestion to the Suggestion Program that was adopted.
  3. I have shared my best case practices.
  4. I have identified internal work process issue(s) and worked closely with management to improve the process(es).
  5. I have gathered and shared new work related procedures and/or technical information.
  6. I have participated in formal review and revision of working procedures.
  7. None of the above.


* 4.(C) Which of the following describes your experience coaching/assisting others in the workplace?
  1. I have been a formal Classroom Instructor.
  2. I have served as a formal On-the-Job Instructor (OJI).
  3. I have been assigned to mentor other staff.
  4. I have voluntarily conducted meetings or presented a topic to the work group.
  5. None of the above.


* 5.(K) Which of the following best describes your experience conducting research to resolve tax-related questions through interpreting laws?
  1. I have independently conducted research and made sound judgments in interpretation based upon published guidance.
  2. I have independently conducted research to resolve complex problems with broad application and conflicting guidance.
  3. I have served as the Subject Matter Expert or a Technical Advisor in conducting research for resolving potential high impact problems involving interpretation of conflicting guidance.
  4. I have not had experience researching to resolve tax-related questions.


* 6.(K) Which of the following best describes your team case experience?
  1. I assembled and led a team which included technical guidance coordinators, engineers, economists, or other team members.
  2. I have led a team with specialists at least once.
  3. I have been a team member.
  4. I have not worked any team cases.


* 7.(K) Which of the following describes your most challenging experience in making quality tax determinations?
  1. I resolved tax issues where facts were undisputed and legal application was clear.
  2. I weighed conflicting facts and/or legal positions to identify hazards of litigation to arrive at an appropriate tax result.
  3. I participated in a team where all my issues were weighed based on conflicting facts and/or legal positions. I identified hazards of litigation with each of my assigned issues and recommended final issue disposition.
  4. I led a team to resolve technical tax issues. Hazards of litigation were applied considering the conflicting factual and/or legal positions to resolve the issues and to reach a final case decision.
  5. None of the above.


* 8.(A) Which of the following forms of Alternative Dispute Resolution (ADR) have you participated in?
  1. Fast Track Mediation
  2. Fast Track Settlement
  3. LMSB Compliance Assurance Process
  4. Early Referral
  5. Post Appeals Mediation
  6. Arbitration
  7. Simultaneous Appeals/Competent Authority
  8. None of the above


* 9.(A) Which of the following describes your experience with providing feedback to others?
  1. As an On-the-Job instructor, I have provided constructive feedback to trainees and their managers.
  2. I have provided written performance feedback on procedural matters for an IRS employee.
  3. I have provided written performance feedback on technical matters for an IRS employee.
  4. I have served as an acting manager and provided constructive feedback to group employees.
  5. I have provided input to management to enable evaluative feedback for a member of a work group.
  6. None of the above.


* 10.(A) Which of the following roles have you taken in interacting with internal and external customers on tax-related issues?
  1. I have participated in a Manager’s Conference at the Compliance level.
  2. I have participated in an Appeals pre-conference.
  3. I have conducted a formal Appeals conference with taxpayers or taxpayer representatives.
  4. I have participated as an Appeals team case member.
  5. I have not had experience in performing this task.


* 11.(A) Which of the following written documents have you prepared?
  1. Explanation of the rationale of the tax position for an issue.
  2. Explanation of strengths and weaknesses of each tax issue.
  3. Request for Technical Advice Memorandum.
  4. Request for Chief Counsel Advisory.
  5. None of the above.


* 12.(Q) Identify which of the following actions you have taken within the last two years to accurately and timely determine the statute on a new case assignment:
  1. Verified and documented current statute date within 5 days of case receipt.
  2. Checked each statute consent previously secured by Compliance for proper execution.
  3. Checked only the most recent consent secured by Compliance for proper execution.
  4. Identified TEFRA linkage statutes.
  5. Returned case to Compliance when time remaining on statute is not sufficient.
  6. Returned case where consent was not properly executed.
  7. Prepared and secured statute extension.
  8. None of the above.


* 13.(Q) Identify which of the following procedures you have had experience with?
  1. Preparation of work plan/ audit plan.
  2. Determination of appropriate Estimated Completion Date (ECD) and updates to applicable computer systems.
  3. Preparation of Joint Committee Report.
  4. Preparation of Competent Authority Report.
  5. Preparation of request for tax computation.
  6. Preparation of a Closing Agreement.
  7. Tax Equity and Fiscal Responsibility Act (TEFRA) Key Case closing procedures.
  8. Identification of Appeals Coordinated Issues by use of the Appeals Website.
  9. None of the above.


* 14.(E) Managing varied caseloads with shifting priorities is key to succeeding as an Appeals Officer. Which of the following case types have you worked to completion?
  1. Short Statute
  2. Team Case
  3. Docketed
  4. Mediation/Fast Track Settlement
  5. Joint Committee
  6. Post Appeals Mediation
  7. None of the above


* 15.(E) Which of the following describes your experience managing a case inventory or work load?
  1. I have managed a case involving team members, specialists, and/or consultants.
  2. I have managed a work load containing a variety of cases that were subject to changing priorities and had to be completed during a specified time period.
  3. I have experience as a team member completing assigned issues in a timely manner.
  4. I have none of the experiences described above.


Grade: All Grades
Thank you for your interest in applying for this position.

Your responses to the following questions supplement the information provided in your resume.

* 1.Please provide your current pay plan, series, and grade. For example: GS-303-03, IR-512-01, etc.
Maximum length of 250 characters.


* 2.What is your current position title?
Maximum length of 250 characters.


If you are eligible for consideration under the Career Transition Assistance Plan (CTAP) or Reassignment Preference Program (RPP), you must submit proof of eligibility by 11:59 PM ET on the closing date of this announcement. If you have any questions concerning your eligibility please refer back to the CTAP/RPP Documentation link in the vacancy announcement.

* 3.Are you eligible for consideration under the Career Transition Assistance Plan (CTAP) or Reassignment Preference Program (RPP)?
  1. Yes

        BRANCHED: * 1.Please select the priority program for which you are eligible for consideration.
    1. Career Transition Assistance Plan (CTAP)
    2. Reassignment Preference Program (RPP)
  2. No


The type of awards and number of award points will be credited in accordance with Article 13 Section 5. The award information you provide may be verified.

You may obtain a list of your most recent awards at http://persinfo.web.irs.gov/indexawd.htm.

* 4.How many monetary (or time off in lieu of monetary) awards, such as performance awards, special act awards, and quality step increases have you received in the three years preceding the closing date of this announcement?
  1. 1

        BRANCHED: * 1.Please list the name of the award and the date(MMDDYYYY) of the award. (For example: Performance Award, 02/02/2006).

       Maximum length of 250 characters.
  2. 2

        BRANCHED: * 1.Please list the names of the awards and the date(MMDDYYYY) of each award. (For example: Performance Award, 02/02/2006).

       Maximum length of 250 characters.
  3. 3 or more

        BRANCHED: * 1.Please list the names of the awards and the date(MMDDYYYY) of each award. (For example: Performance Award, 02/02/2006).

       Maximum length of 250 characters.
  4. None


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.

* 5.Did you receive a fully successful, equivalent, or higher rating on your most recent performance appraisal?
  1. Yes
  2. No
  3. I do not have a recent performance appraisal.
    You have indicated that you do not have a current performance appraisal. You should be advised that your annual performance appraisal and relevant awards make up sixty percent of your overall rating in this process. Under Article 12, Section 4, there are a number of options available to you. You should contact your immediate manager to determine which option is most appropriate to your current situation and position.


* 6.Please indicate the option that best describes your most recent performance appraisal.
  1. Annual Rating/Annual Performance Appraisal
  2. Revalidated Annual Rating/Annual Performance Appraisal
  3. Departure Rating/Annual Performance Appraisal
  4. Merit Promotion Appraisal
  5. Not Ratable or do not have a performance appraisal
    Based on the information provided, you should be advised that your annual performance appraisal and relevant awards make up sixty percent of your overall rating in this process. Under Article 12, Section 4, there are a number of options available to you. You should contact your immediate manager to determine which option is most appropriate to your current situation and position.


* 7.Please enter the date of your most recent performance appraisal in the format MM/DD/YYYY.


* 8.Please select the rating that you achieved on your most recent performance appraisal.
  1. Outstanding
  2. Exceeds Fully Successful
  3. Fully Successful
  4. Minimally Successful
  5. Unacceptable
  6. Not Ratable or do not have a performance appraisal.






This is a Federal job application system. Providing false information, creating fake IDs, or failing to answer all questions truthfully and completely may be grounds for not hiring, for disbarment from Federal employment, or for dismissal after the applicant begins work. Falsifying a Federal job application, attempting to violate the privacy of others, or attempting to compromise the operation of this system may be punishable by fine or imprisonment (US Code, Title 18, section 1001).