Attorneys (Estate Tax), and Law Clerks (Estate Tax), generally determine the liability for Federal Estate and Gift taxes. Successful performance as an Attorney (Estate Tax) requires the knowledge of and the ability to interpret and apply State and local laws in determining property or property interests included in a deceased person's estate and Federal laws and regulations relating to estate and gift tax.

The Attorney (Estate Tax) must use:

The minimum education experience requirement for GS-09 is the first professional law degree (LL.B or J.D.)

The minimum Education Experience Requirements for GS-11 are:

In addition to the above, if the first professional law degree (LL.B or J.D.) is acquired and the applicant's record shows superior law student work or activities, as demonstrated by one of the following:

Minimum education experience requirements for positions above GS-11 are the requirements for the next lower grade, plus one-year experience in Federal Estate Tax work at, or comparable to the next lower grade.

Minimum education experience requirements and additional alternative requirements:

After lateral appointment made under the above condition, the employee so appointed will be expected to clearly demonstrate his/her ability to perform the work of his/her new position in a satisfactory and professional manner before he/she is promoted to a higher-graded Attorney (Estate Tax) position.

Candidates who meet the minimum education requirements will be required to report for an interview to determine whether they possess the personal qualities essential to successful performance of the duties of the position. The report of interview is based on the observance and evaluation of highly important personal characteristics. (The final rating on the interview will not take into account the applicant's technical knowledge of a subject or employment history).

Notice will be given in advance of the date and place of the standard interview. Candidates may be required to pay their own expenses for any travel necessary for these interviews.

Only those applicants who affirmatively demonstrate the personal qualities necessary for successful performance of the duties of the position will be declared eligible for appointment.

Candidates will be rated on the extent, quality and recency of the education or experience relevant to the duties of the position. Ratings will be based on candidates' statements in their applications and upon any additional evidence secured by the servicing personnel office. Confidential inquires may be made to obtain information concerning applicants' technical and personal qualification, character and suitability for the position.

All appointments will be made subject to investigation that may be conducted either before or after the appointment. (See IRM 6.731, Suitability Determinations for Employment). Candidates will be investigated in order to secure evidence of their loyalty to the Government of the United States, honesty, integrity, general character and compliance with Federal, State, and local tax laws. Evidence of a habitual use of intoxicants to excess, disloyalty, disrespect for the law, unethical dealings, tax evasion, or material misstatement of fact on the application forms will be considered sufficient grounds for rejection. Such investigation will be conducted as may be necessary under the Security Requirements for Government Employment.

Applicants must be physically able to perform efficiently the duties of the position, which are described elsewhere in this standard. Good distance vision in one eye and the ability to read, without strain, printed material the size of typewritten characters are required, glasses permitted. Ability to hear the conversational voice, with or without a hearing aid, is required. In most instances, an amputation of arm, hand, leg, or foot will not disqualify an applicant for appointment, although it may be necessary that his/her condition be compensated by use of a satisfactory prosthesis.

Where the duties of a specific position are such that they can be performed satisfactorily by a person who is otherwise qualified but fails to meet the above minimum physical requirements (e.g., severely visually impaired), a waiver may be requested as described below in Waiver of Qualifications.

Applicants must possess emotional and mental stability. Any physical condition that would cause the applicant to be a hazard to himself/herself or others will disqualify him/her for appointment.

The qualification inquiry by means of personal investigation or by voucher may be conducted during the rating process.

The inquiry is designed to secure information needed to assist in the determination of the quality level of the applicant's experience, general suitability for Federal employment, and the appropriate number of bonus points to be assigned.

Inquiry shall be made of a minimum of three persons who have personal knowledge of the applicant's work or educational background. Present supervisors shall not be contacted if the applicant indicates that such contact shall not be made. If less than three persons are available, an explanation of the fact must be entered in the record.

This qualification standard may not be waived other than with the prior approval of OPM. Following review and approval by the appropriate IRS official, requests must be forwarded to National Headquarters, Strategic Human Resources, Personnel Policy Division, for submission to OPM. Requests for exceptions and waivers of physical requirements should be sent to National Headquarters, Strategic Human Resources, Personnel Policy Division, for consideration.

Due to the confidentiality of rating schedules or plans, the rating schedule for GS-905 and GS-904 positions for external hiring is not included in this manual. Servicing Personnel Offices having a need for an external rating schedule should contact the Office of Staffing & Work Life Programs, Personnel Policy Division, Strategic Human Resources.

Requirements for both components (STEP and SCEP) of the Program follow:

This program is formally structured and requires a written agreement by all parties (office, school, student) as to the:

This agreement can be in the form of a cooperative education program in which the student in question is enrolled. Exhibit 6.300.2-2 is a sample agreement format.

Offices, participating schools and students should agree on a formally-arranged schedule of school and work to ensure that the student's:

Students hired under this component will occupy jobs classified as student trainees in the GS-99 series of the appropriate occupational group.

Students under this component may be evaluated by OPM qualification requirements for the positions to which appointed. Any OPM test requirements are waived. Students are eligible for promotions. OPM and Department of Treasury have approved the use of the OPM Qualification Standard dated July 1993 for Schedule B Student Trainee Positions. See Exhibit 6.300.2-3 for the standard that should be used consistently for all Schedule B Student Trainee positions.

Students under this component are eligible for annual and sick leave.

With no prior service or with less than 5 years of prior civilian service, students under this component are generally covered by the Federal Employees Retirement System (FERS). Refer to 5 CFR part 842.

For health and life insurance coverage refer to 5 CFR 870.202, 5 CFR 890.102 and 5 CFR 890.502.

Offices may pay for other expenses directly related to training, such as travel and transportation between duty station and school, for participating in this program only.

A written agreement is required between the IRS, the school and the student volunteer. This written agreement should include a description of the program, its objectives, and benefits to the school, the IRS and the student. The agreement should define the responsibility of the student, the school and the IRS in planning and coordinating the student's academic and work experience. A sample agreement is contained in Exhibit 6.300.2-4.

Student Volunteers are considered Federal Employees for the following purpose:

Student volunteers are not entitled to benefits such as sick or annual leave, health or life insurance, or payment of any kind from the IRS.

An SF-50 cannot be used to document volunteer service or appointments. An OPF cannot be used for long-term filing/record keeping for volunteer service.

OPM's Guide to Processing Personnel Actions, Chapter 33, Documentation of Volunteer Service, contains instructions and suggestions for documenting service performed without compensation by persons who do not receive a Federal appointment.

Investigation requirements for the student volunteer will be determined by the student work assignment duties. These duties will be matched as closely as possible to actual positions. For example, student volunteers participating in projects involving duties similar to those of a computer specialist will require an investigation for a moderate risk position.

Student volunteers may have access to information including tax returns and tax return information as necessary in the performance of their duties. Each student must be made aware of the laws and regulations governing disclosure of tax returns and tax return information. They must also be made aware of the laws and regulations governing the protection and privacy of records pertaining to individuals and standard of conduct required by Executive Order 11222. Students may not disclose any tax returns or tax return information obtained in any manner except as authorized by I.R.C. 6103(h)(1), (k)(6), and (l)(4).

Each appointing office will conduct periodic reviews of this program to assess compliance with laws and regulations, usefulness in organizational goals and objectives and in terms of relationships with the students and the schools. These programs may be subject to National Headquarters review as part of the personnel management evaluations.

As reports are requested by Treasury and OPM, Strategic Human Resources will request the appropriate information from servicing Personnel Offices.

Before an expert or consultant position is established, a determination must be made that:

A full position description is not required, but the statement should be sufficient to show the kind of work to be performed, that it is consistent with the services of an expert or consultant, and the nature of qualifications required.

An appointment under 5 U.S.C. 3109 may only be made to an expert position or consultant position as defined in 5 CFR 304.102. Although these positions are not subject to the Classification Act, it is Treasury's policy that appointments only are made to positions equivalent to a GS-13 or above.

Appointments may be intermittent (without a regularly scheduled tour of duty) or temporary (with a full-time, part-time, seasonal, OR intermittent work schedule). If intermittent, the appointment may be without time limit or for a specified time period; if temporary, the appointment cannot exceed one year.

An employee who undertakes service with two departments or agencies shall inform each of his/her arrangements with the other. Each department or agency should make an estimate of the amount of his/her service to it for the period of employment. The sum of the two estimates shall be deemed determinative of the classification of the appointee by each appointing office.

Before an expert or consultant is recommended for appointment, a determination must be made that:

Employees who separate from the Service must refrain from making unfair use of their prior positions and affiliations.

In accordance with 18 U.S.C. 207, Ethics in Government Act, all new employees, including those selected from other agencies and those selected from outside the Government will receive a copy of Document No. 7106, "Summary of Post-Employment Restrictions," prior to or along with final offers of employment.

Document 7106 will also be provided to all current employees and to all employees who leave the service. Where the document is revised, a revised copy will be provided to all current employees.

Document No. 7107, Post-Government Employment Restrictions for Internal Revenue Service and Non-Attorney Chief Counsel Employees, a detailed description of post-employment restrictions, will be provided to any employee upon request and will be provided to all employees, other than clerical or secretarial employees, when they leave the Service.

Personnel Offices will determine the most expedient method of distributing the documents to new and separating employees as required by (2), (3) and (4) above. Additional copies may be requisitioned through regular distribution channels.

Suggested criteria for selection of a Behavioral Science Consultant, particularly a Psychologist follow. Certain universal criteria can be applied to the selection of consulting psychologists. These are only suggestions and should not be employed rigidly or without considering individual circumstances or consultant attributes. In general, a reputable consultant of this type will:

The most important method of evaluation is in c. above. A consultant who has proven himself/herself at other organizations can usually be expected to perform well for the Internal Revenue Service. However, in speaking with former clients of the consultant, care should be taken to determine what professional services were performed, when they were performed, and the actual involvement of the consultant in the company. Very often in-company personnel researchers who have observed the consultant at work will provide the most accurate evaluation.

The industrial psychologist can be of considerable help in selecting and utilizing behavioral science consultants. They can recommend competent, well-respected consultants whose expertise is particularly relevant to given organizational needs. They are also available to evaluate would-be consultants' proposals in terms of relevance, feasibility and technical quality. At the same time, they can explore the possibility of using resources within the IRS to meet organizational needs.

Unless specifically authorized by an appropriation or other statute, pay may be set at the equivalent of the base pay rate for any grade and step between GS-13/1 and GS-15/10, based on the level and difficulty of work performed, the qualifications of the individual, pay rates for comparable work, and the availability of qualified candidates. Pay may be determined on an hourly or daily basis, but (1) aggregate pay for any one day cannot exceed the daily rate of base pay for a GS-15/10 and (2) aggregate pay for any biweekly period cannot exceed the biweekly rate of base pay for a GS-15/10.

An expert or consultant may be employed without compensation, provided the individual submits a written waiver in advance.

An expert or consultant who works full-time may be reappointed to perform substantially the same duties only once, for a maximum of two years of employment (one-year initial appointment and one additional year).

An expert or consultant who works on a part-time or intermittent schedule may be reappointed to perform substantially the same duties with no limit on the number of reappointments, as long as the individual is paid for no more than six months (130 days or 1040 hours), or works no more than that amount of time without compensation, in a service year.

On an annual basis, bureaus within the Department of Treasury will be asked to report the number of days worked by and total amount paid to each expert or consultant employed for compensation. (For experts and consultants paid on a per diem basis, any part of a day worked counts as one day).

Appointments of experts and consultants must be approved by the Director, Office of Personnel Policy (OPP), Department of Treasury, who will consult with the Office of the Assistant General Counsel (General Law and Ethics). Appointments of experts and consultants who will serve in an executive capacity must be approved by the Commissioner and Department of Treasury.

Offices proposing to appoint an expert or consultant (non-executive capacity) must submit the following to the Director, Personnel Policy Division, Strategic Human Resources, (or to the Director, Executive Services Division for experts or consultants who will be serving in an executive capacity) for forwarding to Treasury.

Request for Personnel Action, SF-52 - The request must indicate:

Expert or Consultant Certification - A statement from the appointing authority or designee (see Exhibit 6.300.2-5) certifying that:

Statement of Duties - A description of the duties to be performed in sufficient detail to show that the position actually requires the services of an expert or consultant.

Resume or OF-612, Application for Federal Employment - This should be current (within one year) and include sufficient information to demonstrate that the individual is qualified to carry out the described duties. In addition, it should include (or be annotated to reflect) the individual's current salary.

Financial Disclosure Report - A Confidential Financial Disclosure Report, OGE-450, is the minimum requirement, but in those instances where the proposed appointee is ultimately being considered for appointment to a position that requires a Public Financial Disclosure Report, SF-278, (e.g., as a PAS or SES appointee), the SF-278 is also acceptable.

The EEOC was given authority over the program in the Federal Government by Reorganization Plan No. 1 of 1978.

The role of the OPM is to promote the hiring, placement, and advancement of disabled individuals and rehabilitated offenders throughout the Federal sector. Additionally, OPM furnishes direction, guidance, and technical support to agency heads, directors of human resources, and personnel officers in their selective placement program activities. OPM maintains a website devoted to disability issues: www.opm.gov/disability. This website contains two publications that may assist personnel offices in the development of their implementation plans: Accessing Opportunity: The Plan for Employment of People with Disabilities in the Federal Government and its companion piece, People with Disabilities in the Federal Government; An Employment Guide.

IRS Strategic Human Resources has responsibility for hiring programs associated with the Disability Program. The Assistant Director, Office of Staffing and Worklife Programs in the Personnel Policy Division will be responsible for initiating and coordinating the IRS Affirmative Action Plan for the employment of persons with disabilities with Agency-Wide Shared Services, Equal Employment Opportunity (EEO) and Diversity, and Department of Treasury.

Strategic Human Resources and Agency-Wide Shared Services (AWSS) have responsibility to designate Selective Placement Coordinators to coordinate the employment of persons with disabilities. The duties need not constitute a new position, and usually are a part of the duties of an existing position.

Both line and staff officials may be designated, but care should be taken to ensure that those who are selected will take an interest in the program and can effectively carry out their responsibilities.

With the support of top management, the coordinators are the key to success or failure of a program. An effective coordinator must be completely "sold" on the program and be energetic and innovative in selling management officials and supervisors - especially first-line supervisors on the feasibility of employing and fully utilizing persons with disabilities.

OPM publication, People with Disabilities in the Federal Government: An Employment Guide at www.opm.gov/disability, contains a complete discussion of various appointing authorities such as competitive appointments, time-limited appointments, student employment programs, and Presidential Management Intern (PMI) Program. Appointments under special authorities; e.g. Schedule A and Disabled Veterans, are outlined.

There are two methods to appoint a person with a disability. The individual may be appointed on a permanent basis in the excepted service using Schedule A, 213.3102 (k), (t), (u) or (gg). Appointees under Schedule A, 213.3102 (t), (u), or (gg) may be converted to competitive status upon completion of two years of satisfactory service under the provisions of Executive Order 12125 and implementing instructions issued by OPM. Individuals may be appointed on a temporary basis using appointing authority 5 CFR 316.401; or, on a provisional basis using appointing authority 5 CFR 316.403 (b)(5). After demonstrating successful performance under a provisional appointment under 5 CFR 316.403 (b)(5), the employee may be converted to a Schedule A appointment.

The eligibility for the temporary appointment can be determined in either of two ways — the agency may accept certification from either the Veterans Administration; or the State vocational rehabilitation agency.

The agency may apply OPM's qualification standards for the position. If a written test is required, the test must be given under this method.

The provisional appointment 5 CFR 316.403 (b)(5) may be used as a temporary trial appointment when a conversion to Schedule A appointment is anticipated. The use of a trial appointment is advantageous to both the employee and management. The trial period provides the opportunity to demonstrate whether the employee is capable of performing the duties of the position.

Disabled employees may be promoted and reassigned to positions for which they are qualified. There are no special procedures, as in the initial appointment procedure, for promotions and reassignments of disabled employees.

Promotions and reassignments can be made to positions for which the disabled employee qualifies. While the disabled employee is on the Schedule A appointment, these movements may be made without competition. There is one exception to this explained in (5) below.

Disabled employees, in order to be considered for such internal promotions and reassignments, should make their qualifications and desires for particular positions known to their servicing personnel office and their managers.

The promotion and reassignments of Schedule A disabled employees is considered an alternate method of filling a vacancy.

However, if a Schedule A disabled employee applies for an announced vacancy, he/she must compete under the applicable procedures with all other employees who have applied for the vacancy. Their applications are not to be removed from the promotion file and given separate consideration.

Schedule A disabled employees are to be ranked without consideration of their disability. The consideration of providing reasonable accommodation should only be considered when the disabled employee is on the Best Qualified List. At that time, reasonable accommodation must be considered.

See 5 CFR 334.102. The phrase "State and local government" in this section will be treated as including commonwealths, territories, US possessions, institutions of higher education and other organizations certified by OPM as eligible to participate in the mobility program.

The term "advisor" as used herein refers to an IRS employee assigned to a State or local government under the IPA program.

The term "Host Agency" refers to the governmental or other organization that gains an employee for the duration of the IPA assignment.

The Service will continue to cooperate with requesting organizations and will be responsive to requests for assistance under the Act to the extent feasible.

Except for Tax Practitioner Institute (TPI) and HBCU assignments, the Directors, Embedded Human Resources, are responsible for determining that requests for IPA assistance are consistent with the intent of the Act and that the "mutual concern and benefit" test required by the Act is met.

The best qualified employee, whose assignment is otherwise consistent with ongoing Service program requirements, will be selected. Efforts will be made to minimize the impact on IRS operations through loss of personnel.

The guidelines presented here have been developed to implement the provisions of the IPA within IRS. Questions on the applicability of the IPA relative to requests from State and local governments for technical assistance involving the assignment of IRS personnel should immediately be brought to the attention of Area and Field Directors for Tax Practitioner Institute IPA assignments, the Chief, EEO and Diversity, for HBCU IPA assignments, and the Directors, Embedded Human Resources, for all other IPA assignments. Conversely, any IRS office wishing to obtain technical assistance under the provisions of the Act, from State and local governments, should go through the Director, Strategic Human Resources.

The following principle is used in the determination of an assignment possibility under the IPA. The assignment should meet the "mutual concern and benefit" test of the Act. That is, the assignment should be of mutual concern and benefit to the IRS and the State and local government in terms of improved tax administration. For example:

Because of the need to assure a Servicewide viewpoint on the mutual benefits to be derived from IPA assignments, all inquiries or requests for assistance not involving Tax Practitioner Institutes or HBCUs should be referred to the Director, Strategic Human Resources. Prior to referral, no action should be taken that could be interpreted as a tentative agreement or commitment. (Tax Practitioner Institute and HBCU IPA assignments have already been determined to be of mutual benefit to the IRS and the non-Federal organization.)

All assignments under the IPA are made pursuant to individual agreements between the IRS, the appropriate State or local government, and the employee. Optional Form 69, Assignment Agreement (Title IV of the Intergovernmental Personnel Act of 1970), is to be used for this purpose and is available on OPM's website at http://www.opm.gov/forms/html/of/htm Approving officials are indicated in Delegation Order 122 (as revised).

Assignments are temporary in nature and may be made up to a period of two years. Special arrangements may be made to extend the period of assignment for not more than two additional years. OPM places limitations on accepting successive IPA assignments.

As a condition of accepting an IPA assignment, an IRS employee must agree to serve with the Federal Government on completion of the assignment for a period equal to the length of the assignment.

IRS advisors will be assigned to a State or local government either on detail or leave without pay (LWOP).

The advisor will be accountable to the host agency for the working details of the assignment.

State and local employees may receive IPA assignments to IRS on either a detail or excepted appointment basis. An appointment to IRS may be made without regard to the provisions governing appointment in the competitive service; IRS temporary funds may be required for these assignments.

Strategic Human Resources will provide guidance on the establishment of reimbursable projects, reporting reimbursable earnings, and billing procedures, as necessary.

Each servicing personnel office is responsible for obtaining pertinent processing information and preparing IPA assignment packages before submitting them for approval by the Directors, Embedded Human Resources. IPA mobility assignments for HBCUs and the TPI will be approved by the Chief, EEO and Diversity and Area and Field Directors respectively.

Servicing personnel offices are required to forward a copy of the assignment agreement, OF-69, to the Director, Strategic Human Resources, N:ADC:H, after the agreement is signed by all parties.

The function of advisors assigned under IPA is to help the host tax agency improve its tax administration or, in the case of assignments to institutions of higher education, to help the institution improve its educational capability. The responsibilities of each participating employee will be set forth in the Assignment Agreement. Generally, they will operate in an advisory role, similar to management consultants. However, there may be instances where the employee serves in a managerial capacity, organizing and directing a new program and training a local understudy, or in an instructor capacity.

The duties and responsibilities must be clearly defined in the Agreement between the IRS, the State or local government, and the advisor before they are undertaken. If the possibility arises, in mid-assignment, of a substantial operational role by an IRS employee assigned to a State or local government, the appropriate official(s) should be notified by the advisor and the agreement amended before such duties and responsibilities are undertaken.

When two or more IRS advisors are assigned to work in closely related fields as a team, the appropriate official(s) will designate one advisor as team leader.

In addition to his/her role as an advisor, the responsibilities of the IRS team leader are to:

IRS advisors on IPA assignments to State and local governments will be subject not only to IRS rules and policies, including security and disclosure rules and regulations, conflicts of interest, and employee conduct, but also the rules and policies of the State or local agency to which they are assigned. Exceptions to the above should be covered in the Assignment Agreement.

IRS advisors should avoid personal publicity, referring the news media to the host tax agency, and should especially avoid becoming publicly identified with any policy or sensitive tax issues or cases of the host government.

IRS advisors should avoid direct involvement in the selection and recommendation of individuals for key positions in the host tax agency even if they are specifically invited to offer recommendations.