Job Summary

WHAT IS 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 the following area(s): Appeals - Specialized Exam Prog and Ref Consider each location carefully when applying. You will be limited to three (3) location choices. If you are selected for a location, that location will become your official post of duty. REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS

Job Description

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-13:You must have at least one year of specialized experience equivalent to the General Schedule (GS)-12 level in the federal service performing work related to the appraisal of fine art and cultural property for tax administration purposes. Specialized experience must include: Independently valuing important works of art where comparable sales data is limited, inconsistent, or requires verification. Resolving issues involving authenticity, attribution, provenance (ownership history), and conditions that significantly impact fair market value. Reconciling conflicting expert opinions, appraisal reports, and market evidence to reach well-supported valuation conclusions, which may result in an appraisal report. Applying professional valuation principles, procedures, and methodologies specific to cultural property to appraisal assignments including the qualitative assessment of aesthetic quality and market significance. Conducting research of auction results and private sales; evaluating the reliability of market data; and making appropriate adjustments for differences in quality, condition, rarity, provenance, and timing of sale to develop supportable fair market value conclusions. Applying laws, regulations, rulings, procedures, and relevant court decisions to analyze and develop professional valuation methodology applicable to highly sensitive, and often controversial valuation issues involving estate tax, gift tax, and non-cash charitable contributions. Familiarity with cultural property markets, including auction houses, galleries, and private dealers, and analyzing market trends and transactional practices. Identifying atypical sales transactions and evaluating their impact on fair market value determinations. 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.