Appeals Officer (Exam) Department of the Treasury Internal Revenue Service Independent Office of Appeals Summary

WHAT IS THE INDEPENDENT OFFICE OF 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 following area(s): Position(s) are to be filled in the following area(s): Appeals

• Examination Appeals Consider each location carefully when applying.

If you are selected for a location, that location will become your official post of duty.

REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS

This job is open to The public U.S. Citizens, Nationals or those who owe allegiance to the U.S. Career transition (CTAP, ICTAP, RPL) Federal employees whose job, agency or department was eliminated and are eligible for priority over other applicants. Clarification from the agency Open to U.S. Citizens/Nationals Duties Vacancies will be filled in the following specialty areas: Independent Office of Appeals

• Examination Appeals The following are the duties of this position at the full working level.

Conducts Appeals conferences for the settlement of the largest and most complex tax cases in which taxpayers have appealed determinations made by the Service or have filed petitions with the U.S. Tax Court for redetermination of tax liability. Cases typically concern large, complex businesses, including those with extensive subsidiaries, diversified activities, multiple partners and national or international scope of operations. Conducts extensive research and analysis to determine and apply the law to the complex facts and policy issues presented. Serves as an expert in determining a final settlement and resolving appealed cases where there is little or no previous interpretation of statutory provisions, laws and regulations are highly subjective, precedents are nonexistent, obscure or conflicting, and there are significant amounts of money at issue, or precedent setting issues. Where issues are unclear or where a clear precedent is lacking, determines the appropriate resolution based upon relevant factors including reasonableness, adjudication trends and settlement practices. Analyzes case files, supporting documents and other information that relate to tax liability. Reviews cases for adequate technical development of issues. Obtains and evaluates expert testimony or information in highly technical areas such as engineering, finance, science, art, etc. to resolve complex valuation issues. Remedies defects or inadequacies in cases or on issues either independently or collaboratively with other team members, or by referral to the appropriate Service component. Deals professionally and effectively with taxpayers, representatives and co-workers. Conducts Appeals conferences and negotiations in a dignified and orderly manner, with displayed impartiality. Negotiates settlements of cases on the basis of facts developed and applicable law and regulations, considering the hazards of litigation. Requirements Conditions of employment Probationary Period

• All newly appointed employees to the competitive (or excepted) service are subject to a probationary (or trial) period.

During this time, your performance, conduct, and suitability for continued employment will be evaluated. You will not automatically convert to permanent status at the end of the probationary (or trial) period. Your supervisor must affirmatively determine that continued employment is in the best interest of the Federal service. If no certification is made before the probationary (or trial) period ends, your appointment will be terminated. You are encouraged to actively engage with your supervisor, seek feedback, and understand role expectations. Additional guidance and support will be provided during onboarding. Government Credit Card

• Obtain and use a Government-issued charge card for business-related travel. Tax Audit
• The employment of any candidate, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns.

This audit may include up to 2 years of returns.

Key Eligibility Requirements:

U.S Citizenship

• Must be a U.S. Citizen or National and provide proof of U.S. Citizenship. Selective Service Registration
• Males born after December 31, 1959 are required to be registered with the Selective Service System or prove they are exempt from having to do so. Personal Identity Verification (PIV)
• Must provide 2 forms of identification from the Form I-9 .

Federal law requires verification of the identity and employment eligibility of all new hires in the U.S. These documents must be unexpired original or certified copies .

ADDITIONAL REQUIREMENTS SHOWN IN QUALIFICATIONS OR ADDTIONAL INFORMATION SECTIONS

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-14

You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service. Specialized experience for this position must include at least three (3) of the following: Experience applying tax law and/or demonstrating knowledge of basic and intermediate accounting principles to analyze and interpret accounting records or legal issues to resolve tax issues or determine tax liabilities. Experience preparing, examining, interpreting and analyzing financial statements of multiple entities (e.g., corporations, partnerships, estates, trusts) to resolve tax disputes. Experience with General Accepted Accounting Principles (GAAP) process from financial to tax administration. Experience conducting legal research and interpreting 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. Experience applying litigation procedures and making judgments involving matters of law particularly as they relate to resolving tax disputes; experience providing tax law advice or guidance to clients or employers. Experience negotiating the resolution of legal tax disputes arising from corporate consolidations, mergers, or estate and gift tax valuation issues 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 . Education 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

Education completed in foreign colleges or universities may be used to meet the requirements. You must show proof the education credentials have been deemed to be at least equivalent to that gained in conventional U.S. education program. It is your responsibility to provide such evidence when applying. Click here (Section 3, Explanation of Terms) or here for Foreign Education Credentialing instructions. We recommend choosing an evaluator from a member organization of one of the following national associations of credential evaluation services: National Association of Credential Evaluation Services (NACES) or Association of International Credentials Evaluators (AICE) . Additional information

Suitability Requirements:

Prior IRS Employment

• Former employees will be subject to a screening of their prior conduct with the Service. The Taxpayer First Act of 2019, 26 U.S. Code 7804, prohibits the IRS from rehiring certain former employees who were removed from service. Tax Check
• Must undergo a review of income tax verification. To check the status of your tax record go to: ( https://www.irs.gov/individuals/get-transcript ). If you are not in compliance, you will be determined unsuitable for employment with IRS. Fingerprint/Criminal History Check
• This position requires that the successful candidate undergo personnel vetting, which includes a background investigation and enrollment upon onboarding into "Continuous Vetting.

" Enrollment in Continuous Vetting will result in automated record checks being conducted throughout one's employment with Treasury. The successful candidate will also be enrolled into FBI's Rap Back service, which will allow Treasury to receive notification from the FBI of criminal matters (e.g., arrests, charges, convictions) involving enrolled individuals in near real-time. For more information regarding your rights refer to Noncriminal Justice Applicant's Privacy Rights

• FBI , FD-258

  Privacy Act Statement
• FBI , and SEAD-3-Reporting-U.

pdf (dni.gov) .

Additional Information:

In the event that a building is closed due to rent management, new hires may be placed in a local commuting location. Additional jobs may be filled from this announcement or any other source to fill these vacancies. Alternative work schedule, staggered work hours may be available.

Salary:

General Schedule (GS) Locality Pay tables may be found under Salaries & Wages . If required, File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on. Candidates should be committed to improving the efficiency of the Federal government, passionate about the ideals of our American republic, and committed to upholding the rule of law and the United States Constitution. A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. Opens in a new window Learn more about federal benefits. Review our benefits Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered. How you will be evaluated You will be evaluated for this job based on how well you meet the qualifications above. Your qualifications will be evaluated based on your application materials (e.g., resume, supporting documents), your responses on the application questionnaire, and your responses to all assessments required for this position. Applicants who disqualify themselves will not be evaluated further. You will be assessed on the following competencies (knowledge, skills, abilities, and other characteristics): Conflict Management Decision Making Influencing/Negotiating Principles of Accounting Tax Law Workload Management Writing Overstating your qualifications and/or experience in your application materials or application questionnaire may result in your removal from consideration. Cheating on an assessment may also result in your removal from consideration.

Rating:

Category rating will be used to rank and select eligible candidates. If qualified, you will be assigned to one of two quality level categories, CAT A/B or CAT C.

Referral:

Eligible applicants rated in the highest category group, may be referred to a selecting official for consideration. Candidates, if required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring practices), will be interviewed in category group order. We will not reimburse costs related to the interview such as travel to and from the interview site Veterans' preference is applied after applicants are assessed. Qualified preference eligibles who have a compensable service-connected disability of 10 percent or more (CPS, CP) are placed at the top of the highest category on the referral list (except for scientific or professional positions at the GS-9 level or higher). Remaining preference eligibles are placed above non-preference eligibles within their assigned category. If you are a displaced or surplus Federal employee (eligible for the Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP) , you must receive a rating of Category A / B to be rated as " well qualified " to receive special selection priority. If you are selected, you will be subject to all requirements listed in the Requirements, Qualifications, and Additional Information sections of this announcement which includes, Prior Employment/Tax Checks, Fingerprint/Criminal History checks. Required Documents The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English. Incomplete or insufficient information may result in not being considered for the position, or not receiving special consideration for which you may be eligible. Please view Application Preparation or How to write a resume for federal job. 1. Resume Your resume should : Be limited to two (2) pages. Applicants with resumes exceeding two-pages will be removed from consideration. We recommend utilizing a standard 8.5x11-inch document size, a sans-serif font such as Arial or Calibri with a font size no smaller than 10-point for the main text, and page margins of 0.5 inches. Applicants that attempt to circumvent the 2-page limit page limit, for example by materially reducing readability, will be deemed ineligible . If you update your application, only the most recent resume received (uploaded under the "Resume" document type) will be considered to determine qualifications. Include your name and contact information. Include relevant work experience

• Employer Name, Job Title, Employment dates (start to end date or present), number of hours worked per week , and a brief description of duties that clearly demonstrate your qualifications.

To receive full credit for work experience, you must include specific

MM/DD/YYYY

start and end dates for every position. Include pay plan, series, and grade (e.g., GS-0301-09) for all federal service jobs. Not include photographs, classified or sensitive information, SSN, encrypted/digitally signed documents, or other inappropriate content. Resumes containing prohibited information will be deemed ineligible . Not include embedded links as they will not be opened or considered when determining qualifications. Not include personal information such as age, sex, religion, race, or disability. Not include specialized experience copied from the announcement or position description, as this is not a demonstration of your experience. 2. Education (if applicable)

• Refer to Qualification and Education sections above for requirements For positions with an education requirement, or if you are qualifying for this position based on education or training, submit a copy of your transcript(s) or equivalent. An official transcript(s) will be required if you are selected. High School Diploma (or equivalent)
• If you are 16 or 17 years of age, you MUST submit documentation of graduation from high school (or equivalent); OR completion of a formal vocational training program; OR statement from school authorities agreeing with your decision to pursue employment rather than continuing your education. 3. Registration/License (if applicable)
• Current, active registration/license 4.

Veterans' Preference (if applicable) MUST submit a copy of your DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing dates of service and type of discharge. If you are serving under active duty, provide certification from the Armed Forces that you will be discharged or released within 120 days from the date of certification. The certification must indicate your dates of service, rank and that you will be separated under honorable conditions. 10-point preference eligible

• Submit an Application for 10-point Veteran Preference, SF-15 , along with the required documentation listed on the back of the form if you are a 10-point preference eligible.

For more information on claiming veterans' preference view here . 5. Career Transition Assistance Plan (CTAP) or Interagency Career Transition Assistance Plan (ICTAP) (if applicable) Selection priority program for displaced or surplus federal employees: Review and submit the required documentation as oulined under

CTAP/ICTAP 6.

Current and Former Federal Employees Documentation (if applicable) Submit a copy of your most recent SF-50 (Notification of Personnel Action) or equivalent personnel action form which shows your grade and competitive service status. 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 07/22/2026. 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/12994790 . 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. 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/ . 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. Agency contact information IRS Cincinnati External Email covingtonpersonnel1@irs.gov Address Appeals

• Examination Appeals 1111 Constitution Ave NW Washington, DC 20224 US Next steps Once your application package and online questionnaire is received you will receive an acknowledgement email.

You are responsible for checking status updates and notifications in USAJOBS. Hard copy notifications will not be sent to you. " Please notify us if your contact information changes after the closing date of the announcement. If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position. 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. If selected, various checks will be conducted after acceptance of a tentative job offer. Verification of U.S Citizenship Selection Service Registration Prior Employment Check Tax Compliance Check FBI Fingerprint Check/Background Investigation eVerify (Eligibility to work in U.S Verification In order to complete these tasks, you will be required to provide t wo current forms of identification (ID) . You will be required to upload copies to your newhire record, and provide original/official documents at time of fingerprinting and again at onboarding. Failure to provide proper identification will result in removal of consideration or terminate employment offer. Primary form of ID

• Must have at least one , but may have two (such as a U.S. passport/passport card, state driver's license or ID card that is compliant with REAL ID , or U.S. military ID card) Secondary form of ID
• If you do not have two primary forms of ID, other acceptable forms of ID's are found on GSA's website (such as a U.

S. Social Security card, original or certified U.S. birth certificate, certificate of naturalization, etc.).

NOTE:

Temporary Driver's License/state identification (paper copies) are not acceptable. If the name on your forms of ID do not match, you may need to bring the appropriate linking documentation (marriage license/court order) showing the change in names. The Fair Chance to Compete for Jobs Act prohibits the Department of Treasury and its bureaus from requesting an applicant's criminal history record before that individual receives a conditional offer of employment. To learn more, please visit our page at: Treasury.gov/fairchanceact. Additional locations (CA8513) 25520 Commercentre Dr Lake Forest, CA (CA0273) 501 W Ocean Blvd Long Beach, CA (CA0150) 300 N Los Angeles St Los Angeles, CA (CA6139) 4330 Watt Ave Sacramento, CA (CA8050) 290 North D St San Bernardino, CA (CA6109) 701 B St San Diego, CA (CA8207) 100 First St San Francisco, CA (CA6116) 55 S Market St San Jose, CA (CO1656) 600 17th St Denver, CO (CT3323) 333 E River Dr Hartford, CT (CT0061) 150 Court St New Haven, CT (DC0022) 1111 Constitution NW Washington, DC (FL0067) 400 W Bay St Jacksonville, FL (FL0061) 51 SW First Ave Miami, FL (FL2533) 1000 S Pine Island Rd Plantation, FL (FL2971) 2203 N Lois Ave Tampa, FL (GA0087) 401 W Peachtree St Atlanta, GA (IA0112) 210 Walnut St Des Moines, IA (IL0236) 230 S Dearborn St Chicago, IL (IN0133) 575 N Pennsylvania Indianapolis, IN (KY3123) 7300 Turfway Rd Florence, KY (KY0086) 600 Dr Martin L King Louisville, KY (LA0034) 600 S Maestri Pl New Orleans, LA (MA0137) 310 Lowell St Andover, MA (MA0153) 10 Causeway Boston, MA (MD0055) 31 Hopkins Plaza Baltimore, MD (MD0278) 5000 Ellin Rd Lanham, MD (MI0800) 985 Michigan Ave Detroit, MI (MI2210)3251 N Evergreen NE Grand Rapids, MI (MN1600) 30 E Seventh St Saint Paul, MN (MO1840) 2345 Grand Kansas City, MO (MO0106) 1222 Spruce Saint Louis, MO (MS0083) 100 W Capitol Jackson, MS (NC2598) 10715 David Taylor Dr Charlotte, NC (NC2668) 4905 Koger Blvd Greensboro, NC (NE0051) 1616 Capitol Ave Omaha, NE (NH6185) 75 Portsmouth Blvd Portsmouth, NH (NJ4555) 1 Newark Center Newark, NJ (NM1464) 6200 Jefferson St NE Albuquerque, NM (NV7516) 110 N City Pkwy Las Vegas, NV (NY7340) 130 S Elmwood Ave Buffalo, NY (NY0376)1040 Waverly Ave Holtsville, NY (NY0350) 290 Bwy-Foley Sq New York, NY (NY6412) 1600 Stewart Ave Westbury, NY (OH0189) 550 Main St Cincinnati, OH (OH0208) 200 N High St Columbus, OH (OH2320) 6450 Rockside Woods Blvd Independence, OH (OK1356) 55 N Robinson Oklahoma City, OK (OR0043) 1220 SW 3rd Ave Portland, OR (PA0277) 600 Arch St Philadelphia, PA (PA0233) 1000 Liberty Ave Pittsburgh, PA (SC0068) 1835 Assembly St Columbia, SC (TN0005) 5333 Getwell Rd Memphis, TN (TN0052) 801 Broadway Nashville, TN (TX0227) 300 E Eighth St Austin, TX (TX0302) 4050 Alpha Rd Farmers Branch, TX (TX0297) 8701 S Gessner Houston, TX (TX2982) 8122 Datapoint Dr San Antonio, TX (UT1431)2484 S Washington Blvd Ogden, UT (UT1522) 178 S Rio Grande St Salt Lake City, UT (VA0088) 400 N Eighth St Richmond, VA (WA0101) 915 Second Ave Seattle, WA (WI1720) 211 W Wisconsin Ave Milwaukee, WI Internal Revenue Service

WHY IS THE IRS A GREAT PLACE TO WORK?

As an IRS employee, you will feel proud knowing you helped make America stronger while working at one of the world's biggest financial institutions. You will be part of an organization that collects over $2 trillion in revenue and processes over 200 million tax returns annually. We are proud of how we apply the tax law with integrity and fairness to all. The IRS hires talented and dedicated individuals from many backgrounds, including accounting, business, finance, law enforcement and information technology. You will be challenged & supported on a daily basis. Whether you are just starting out or looking for a new opportunity, consider an IRS career. The U.S. Department of the Treasury has a distinguished history dating back to the founding of our nation. As the steward of U.S. economic and financial systems, Treasury is a major and influential leader in today's global economy. We have employees across the country and around the world. Come Join the Department of the Treasury and Invest in Tomorrow.

WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS?

Visit us on the web at www.jobs.irs.gov Agency contact information IRS Cincinnati External Email covingtonpersonnel1@irs.gov Address Appeals

• Examination Appeals 1111 Constitution Ave NW Washington, DC 20224 US