Job Information
Internal Revenue Service Appraiser in United States
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 Responsibilities WHAT IS THE LBI - LARGE BUSINESS AND INTERNATIONAL DIVISION? 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 Eastern Compliance: Engineering and Valuation, The following are the duties of this position at the full working level. Appraises various types of real properties including large and high-cost hotels, office buildings, commercial properties and industrial properties, farms, etc. These properties typically involve complex problems of valuing income, expensive special purpose equipment and a variety of intangibles. In general, the actual total dollar value of the properties appraised is quite high. Appraises large tracts of improved and unimproved land which include a wide diversity of property. Considers all factors as to future development trends in the area, comparable sales, etc. Appraises all types of personal property including collections of paintings, tapestries, antiques, jewelry, etc. where there is a substantial tax consequence involved and/or where the appraisal to be made involves rare items with little or no available comparative data. Values personal property for fair market value (before and after) in connection with fire loss, theft loss, storm loss, etc. Utilizes varied appraisal methods to value property based on their applicability to the particular appraisal or in order to cross check findings. The problems encountered require the use of the three appraisal methods (i.e. capitalization, comparison, and cost) and considerable resourcefulness and judgment in determining the basic facts, and applying such facts, appraisal principles, and intent of the law to each case. For example, large valuable property; where the operating statements would be inapplicable, there is not established market for the property, or the highest and best use may be totally different from the original purpose. Prepares written technical and appraisal reports resulting from field, records examination, and presents such findings to taxpayers or representative. Requirements Conditions of Employment STANDARD POSITION DESCRIPTIONS (SPD): PD90934 Visit the IRS SPD Library to access the position descriptions. 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-12: To be eligible for this position, you must have one (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. To be qualifying your experience must demonstrate knowledge of appraisal principles; and concepts needed to serve in a developmental capacity as a technical authority and analyzing and evaluating newly emerging valuation theories to establish conformity with Service policies and industry standards; Experience completing appraisals and valuations of various properties using knowledge of the Market Comparison Approach, the Income Capitalization approach, and the Cost Approach to value. Experience using knowledge of tax laws, regulations, rulings, and court decisions and the ability to interpret law and apply to valuation issues which may be controversial. This knowledge must have been applied to broad range of properties, interests and issues of the most complex nature and unique characteristics, examples include hospitals, universities, parks, holdings in banking, brokerage and insurance industries, real estate investment trusts (REITs), and large multi-million-dollar estate portfolios of prominent individuals. In addition, your experience must demonstrate experience resolving problems that often include conflicting uses, complex legal problems, and structured agreements and financing arrangements. AND MEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible. To meet TIG for positions above the GS-11 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-11 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 (Section 3, Explanation of Terms) or 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 8:00 a.m. - 4:30 p.m. Alternative work schedule, staggered work hours or telework may be available. In the event that a building is closed due to rent management, new hires may be placed in a local commuting location. 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. 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. For more information regarding Union Representation click here National Treasury Employees Union - NTEU