Competent Authority Analyst (12 Month Roster)

Company: usagov
Location: Glendale
Posted on: May 28, 2023

Job Description:

Summary

Click on "Learn more about this agency" button below to view Eligibilities being considered and other IMPORTANT information.

WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? Visit us on the web at www.jobs.irs.gov

This job is open to

• Career transition (CTAP, ICTAP, RPL)
  
  Federal employees who meet the definition of a "surplus" or "displaced" employee.
• Internal to an agency
  
  Current federal employees of this agency.
  
  Clarification from the agency
  
  Open to IRS Career/Career-Conditional, Treasury/IRS CTAP, & IRS RPP employees
  
  Duties
  
  WHAT IS THE LBIDIVISION?
  
  A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions
  
  Vacancies will be filled in the following specialty areas: Large Business and International Director Treaty and Trans Pric Ops - TAIT
  
  WHAT DOES A COMPETENT AUTHORITY ANALYST DO?
  
  The position seeks a tax professional for the Treaty Assistance and Interpretation Team (TAIT) within the office of the Treaty and Transfer Pricing Operations, under the direction of the Director, Advance Pricing and Mutual Agreement. Incumbent serves an expert in tax treaty interpretation and application with respect to United States tax treaties. The major responsibilities include providing authoritative advice and assistance on tax treaty matters.
  
  As a Competent Authority Analyst (Tax Treaty) you will:
  
  
  • Receives and reviews taxpayer requests for assistance in obtaining relief from double taxation including, for example, requests for relief under treaty provisions concerning residency, limitations of benefits, artists, athletes and entertainers, withholding, and all issues other than those involving transfer pricing and related allocation of business profits provisions, to determine if such requests comply with procedural guidelines.
  • Performs a balanced and critical analysis of taxpayer and treaty-partner proposals and performs due diligence to ensure that the facts and circumstances of the taxpayer's case are sufficiently understood and known to arrive at a legally-supportable and well-reasoned determination.
  • Evaluates, analyzes, and develops the positions of the United States with respect to complex tax treaty interpretation and assistance issues and other international tax issues, with minimal direct supervision.
  • Conducts independent research and analysis of tax, accounting, treaty, and economic issues and coordinates with IRS subject-matter experts, when necessary.
  • Prepares positions and other memoranda for the U.S. Competent Authority, recommending a course of action based on analysis of the facts of the case, applicable tax law and treaty provisions, and the position of the foreign country.
    
    Requirements
    
    Conditions of Employment
    
    STANDARD POSITION DESCRIPTIONS (SPD):
    
    PD97630
    
    Visit the IRS SPD Library to access the position descriptions.
    
    
    • Telework Eligible Positions: Telework eligible positions do not guarantee telework. Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period to your assigned Post of Duty (POD)) and supervisor's approval to participate in the IRS Telework Program. Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.
    • Obtain and use a Government-issued charge card for business-related travel.
      
      Qualifications
      
      Federal experience is not required. The experience may have been gained in the public sector, private sector or Volunteer Service. 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.
      
      You must meet the following requirements by the closing date of this announcement:
      
      SPECIALIZED EXPERIENCE GS-14:
      
      To be eligible for this position at the GS-14 grade level, you must have at least one year of specialized experience equivalent to the GS-13 grade level. Specialized experience is experience that has equipped you with the particular knowledge, skills, and abilities to perform successfully the duties of the position, and that is typically in or related to the work of the position to be filled. Specialized experience for this position includes: experience in methods and techniques pertaining to the interpretation and application of tax treaties to analyze and provide assistance to taxpayers requesting relief from double taxation or from taxation that is not in accordance with tax treaties, and to advise internal and external stakeholders on treaty-related issues; experience analyzing and interpreting U.S. tax treaties, the U.S. Model Income Tax Convention and the Organization for Economic Cooperation and Development (OECD) Model Double Taxation Convention; experience in applying Revenue Procedure 2015-40 (Requesting Competent Authority Assistance Under Tax Treaties); and experience in applying the Internal Revenue Code and its regulations to international issues for purposes of tax planning or examinations of multinational entities or high-wealth individuals, particularly with respect to U.S. foreign tax credits, interest allocation rules, and subpart F transactions and arrangements.
      
      MEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible. To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to. Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks.
      
      AND
      
      TIME AFTER COMPETITIVE APPOINTMENT: By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment. For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens".
      
      For more information on qualifications please refer to OPM's Qualifications Standards.
      
      Education
      
      A copy of your transcripts or equivalent documentation is required for positions with an education requirement, or if you are qualifying based on education or a combination of education and experience. An official transcript will be required if you are selected. If the position has specific education requirements and you currently hold, or have previously held, a position in the same job series with the IRS, there is no need to submit a transcript or equivalent at this time. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series.
      
      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 for Foreign Education Credentialing instructions.
      
      Additional information
      
      
      • We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
      • The salary range indicated in this announcement reflects the minimum locality pay up to maximum locality pay for all duty locations listed. The range will be adjusted for selected duty location. General Schedule locality pay tables may be found under Salaries & Wages.
      • This is a bargaining unit position.
      • Tour of Duty: Monday - Friday, Day shift
      • Alternative work schedule, staggered work hours or telework may be available.
        Though many locations may be listed, you will be limited to a maximum of 3 location choices. Please consider each location carefully when applying.If you are selected for a position at one of your location selections, that location will become your official post of duty.This is an open continuous announcement which will be used to fill vacancies in the locations listed as they become available for the next 12 months contingent upon funding and space requirements. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff dates to be considered: Cutoff date(s): 1st Cutoff 05/17/2023, 2nd Cutoff Date 08/30/2023, 3rd Cutoff Date 11/28/2023, 4th Cutoff Date 02/26/2024. This announcement may be amended to include additional cut-off dates within the 12 month period if needed, not later than 10 days prior to the additional cut-off date(s). Eligible applicants who apply by the initial cut-off date, will be referred in score order. If additional vacancies exist, remaining applicants will be considered in score order as needed.
        
        
        • Benefits
          
          Review our benefits
          
          How You Will Be Evaluated
          
          You will be evaluated for this job based on how well you meet the qualifications above.
          
          Your application includes your resume, responses to the online questions, and required supporting documents. Please be sure that your resume includes detailed information to support your qualifications for this position; failure to provide sufficient evidence in your resume may result in a "not qualified" determination.
          
          Rating: Your application will be evaluated on the Critical Job Elements (CJE) of the position to be filled, in accordance with Article 13 of the IRS/NTEU National Agreement. Your application will also be rated and ranked among others, based on your responses to the online questions/assessment. Your experience, education, training, prior performance, and awards, relevant to the position being filled, will be considered throughout the hiring process. IRS employees may obtain most recent awards listing at https://persinfo.web.irs.gov/.
          
          Referral: If you are among the top qualified candidates, your application may be referred to a selecting official for consideration. You may be required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring polices). We will not reimburse costs related to the interview such as travel to and from the interview site.
          
          If you are a displaced or surplus Federal employee eligible for Career Transition Assistance Plan (CTAP), you must receive a score of 80 or better to be rated as well qualified to receive special selection priority.
          
          
          • Benefits
            
            Review our benefits
          • Required Documents
            
            As a new or existing federal employee, you and your family may have access to a range of benefits. Your benefits depend on the type of position you have - whether you're a permanent, part-time, temporary or an intermittent employee. You may be eligible for the following benefits, however, check with your agency to make sure you're eligible under their policies.
            
            The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.
            
            
          • Resume - Your resume MUST contain dates of employment (i.e., month/year to month/year or to present). To ensure you receive full credit for relevant experience, include the hours worked per week. If including Federal service experience, provide pay plan, series and grade, i.e. GS-0301-09. Your resume must NOT include photographs, inappropriate content, or personal information such as age, gender, religion, social security number. If your resume does not contain the required information specified, or contains prohibited information as listed above, your application will be determined incomplete, and you will not receive consideration for this position. (Cover letters are optional.) Please view Resume Tips.
          • Online Application - Questionnaire responses
          • Education - See Education Section above
          • Performance Appraisal/Awards - Submit a copy of your most recent completed 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.
          • Registration/License (if applicable) - active, current registration/license
          • IRS Reassignment Preference Program (RPP)(if applicable) - You MUST meet the requirements in your RPP notice. Submit a copy of your RPP Notice along with a copy of your most recent annual performance appraisal. Your performance appraisal must have a fully successful or higher overall rating.
          • Career Transition Assistance Plan (CTAP)(if applicable) - You MUST submit the required documentation as outlined at: Career Transition Assistance Plan (CTAP). If you are an IRS CTAP eligible, you can apply for jobs within and outside the commuting area. If you are a Treasury CTAP eligible can apply for jobs within the commuting area.
            Please note that if you do not provide all required information, as specified in this announcement, your application will be determined incomplete, and you will not be considered for this position (or may not receive the special consideration for which you may be eligible).
          • 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 02/26/2024 and/or cut-off dates in this announcement. 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 02/26/2024.
            
            To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/11938777
            
            • To begin the application process, click the "Apply Online" button.
            • You will be re-directed to USASTAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN).
            • To complete, you must click the "Submit Application" button prior to 11:59 PM (ET) on 02/26/2024.
              To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account (https://my.usajobs.gov/Account/Login). There you will find a record of your application, the application status, and an option to Update Application. This option will no longer be available once the announcement has closed.
              
              To verify the status of your application both during and after the announcement open period, log into your USAJOBS account: https://my.usajobs.gov/Account/Login . All of your applications will appear on the Welcome page. The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: https://www.usajobs.gov/Help/how-to/application/status/.
              
              Agency contact information
              
              (ERC) Employee Resource Center
              
              Phone
              
              866-743-5748
              
              Website
              
              https://irssource.web.irs.gov/Lists/General%20News/DispItemForm.aspx?ID=624
              
              Address
              
              Large Business and International Director Treaty and Trans Pric Ops 1111 Constitution Ave NW Washington, DC 20224 US
              
              Next steps
              
              Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures at https://www.jobs.irs.gov/midcareer/reasonable-accommodation.html. We will provide reasonable accommodation to applicants with disabilities on a case-by-case basis; please contact us if you require this for any part of the application and hiring process.
              
              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. You may check the status of your application for this position at any time by logging onto the USAJOBS "My Account" tab and clicking on "Application Status." For a more detailed update of your application status, you may click on "more information." 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.
              
              As a current employee, you know the great benefits we offer. Should you have any questions about benefits, please contact the Employee Resource Center (ERC) at 1-866-743-5748 option #1 for ERC.
            • Fair and Transparent
              
              The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
              
              
              • Equal Employment Opportunity (EEO) Policy
              • Reasonable accommodation policy
              • Financial suitability
              • Selective Service
              • New employee probationary period
              • Signature and false statements
              • Privacy Act
              • Social security number request
                
                Required Documents
                
                The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.
                
                
              • Resume - Your resume MUST contain dates of employment (i.e., month/year to month/year or to present). To ensure you receive full credit for relevant experience, include the hours worked per week. If including Federal service experience, provide pay plan, series and grade, i.e. GS-0301-09. Your resume must NOT include photographs, inappropriate content, or personal information such as age, gender, religion, social security number. If your resume does not contain the required information specified, or contains prohibited information as listed above, your application will be determined incomplete, and you will not receive consideration for this position. (Cover letters are optional.) Please view Resume Tips.
              • Online Application - Questionnaire responses
              • Education - See Education Section above
              • Performance Appraisal/Awards - Submit a copy of your most recent completed 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.
              • Registration/License (if applicable) - active, current registration/license
              • IRS Reassignment Preference Program (RPP)(if applicable) - You MUST meet the requirements in your RPP notice. Submit a copy of your RPP Notice along with a copy of your most recent annual performance appraisal. Your performance appraisal must have a fully successful or higher overall rating.
              • Career Transition Assistance Plan (CTAP)(if applicable) - You MUST submit the required documentation as outlined at: Career Transition Assistance Plan (CTAP). If you are an IRS CTAP eligible, you can apply for jobs within and outside the commuting area. If you are a Treasury CTAP eligible can apply for jobs within the commuting area.
                Please note that if you do not provide all required information, as specified in this announcement, your application will be determined incomplete, and you will not be considered for this position (or may not receive the special consideration for which you may be eligible).
                
                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 02/26/2024 and/or cut-off dates in this announcement. 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 02/26/2024.
                
                To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/11938777
                
                • To begin the application process, click the "Apply Online" button.
                • You will be re-directed to USASTAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN).
                • To complete, you must click the "Submit Application" button prior to 11:59 PM (ET) on 02/26/2024.
                  To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account (https://my.usajobs.gov/Account/Login). There you will find a record of your application, the application status, and an option to Update Application. This option will no longer be available once the announcement has closed.
                  
                  To verify the status of your application both during and after the announcement open period, log into your USAJOBS account: https://my.usajobs.gov/Account/Login . All of your applications will appear on the Welcome page. The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: https://www.usajobs.gov/Help/how-to/application/status/.
                  
                  Agency contact information
                  
                  (ERC) Employee Resource Center
                  
                  Phone
                  
                  866-743-5748
                  
                  Website
                  
                  https://irssource.web.irs.gov/Lists/General%20News/DispItemForm.aspx?ID=624
                  
                  Address
                  
                  Large Business and International Director Treaty and Trans Pric Ops 1111 Constitution Ave NW Washington, DC 20224 US
                  
                  Next steps
                  
                  Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures at https://www.jobs.irs.gov/midcareer/reasonable-accommodation.html. We will provide reasonable accommodation to applicants with disabilities on a case-by-case basis; please contact us if you require this for any part of the application and hiring process.
                  
                  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. You may check the status of your application for this position at any time by logging onto the USAJOBS "My Account" tab and clicking on "Application Status." For a more detailed update of your application status, you may click on "more information." 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.
                  
                  As a current employee, you know the great benefits we offer. Should you have any questions about benefits, please contact the Employee Resource Center (ERC) at 1-866-743-5748 option #1 for ERC.
                  
                  Fair & Transparent
                  
                  The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
                  
                  
                  • Equal Employment Opportunity (EEO) Policy
                  • Reasonable accommodation policy
                  • Financial suitability
                  • Selective Service
                  • New employee probationary period
                  • Signature and false statements
                  • Privacy Act
                  • Social security number request

Keywords: usagov, Glendale , Competent Authority Analyst (12 Month Roster), Professions , Glendale, Arizona