Legal Transfer Tax Assistant

WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED (SB/SE)DIVISION?
A description of the business units can be found at:

Vacancies will be filled in the following specialty areas:
SB/SE DEPUTY COMMISSIONER EXAM, SPECIALTY EXAMINATION, ESTATE & GIFT /EXCISE TAX EXAM


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

Incumbent provides compliance assistance to estate tax managers and attorneys. Incumbent also provides customer assistance to estate representatives, heirs of the estates, donors, attorneys, accountants, and representatives from state taxing authorities; thereby, reducing burden on small business taxpayers.

Reviews and analyzes information returns such as transfer tax returns and income tax returns for examination potential by referencing examination compliance criteria standards which vary from state to state. Analyzes information in the numerous return exhibits and information returns to determine if applicable statutory and other requirements are met.

Responds to a wide variety of taxpayer inquiries regarding general and technical issues, which may require extensive research. Determines the need for additional information (wills, trust instruments, IRS records, etc.) and plans a comprehensive approach to obtain this information. Provides guidance and assistance on reconstruction of missing information from taxpayer records.

Provides lien management support for the preparation, filing, and maintenance of transfer tax liens. Reviews documentation and recommends discharge of liens in conjunction with the estate tax manager and/or estate tax attorney. Reviews documentation and recommends when and if a recapture return is required to be filed.

Under the general supervision of the estate tax manager and/or estate tax attorney, performs research, analysis, and necessary computations to recommend adjustments to transfer tax returns. Recomputes tax, penalty, and interest; prepares clear and concise work papers and reports; explains actions taken to estate representatives; fully advises estate of all appeal rights; and secures agreement to the corrected transfer tax liability.

Keeps management informed of compliance trends and takes appropriate action when necessary.


This position has career progression. If you are selected at a grade level lower than the full working level, you may be non-competitively promoted as your career progresses. For example, you may be hired as a GS-05, but if the position has career progression to GS-11, then you may move from a GS-05 to a GS-11 in as little as three years.