Appraiser

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 Learn more about this agency Duties The following are the duties of this position at the full working level. If this vacancy includes more than one grade and you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position. Specialists in appraising the value of fine art and cultural property, provide expert technical advice and direction to Appeals and Examination employees regarding the most complex appraisal and valuation issues. Researching comparable sales and other critical data to identify art market trends and interpret findings to apply to value. Provide technical advice on complex art valuation issues to Examination employees, Appeals Officers, Counsel, and other Federal agencies. Follow and attend events in the art market, such as auctions, art fairs, gallery and museum exhibitions, and conferences, to identify collecting trends, primary buyers and sellers, and economic conditions influencing art values. May serve on a team with technical advisors, Counsel attorneys, revenue agents, and other valuation specialists involved in tax shelters or promoter investigations related to abusive tax avoidance transactions. Requirements Conditions of employment Probationary Period - All newly appointed employees to the competitive (or excepted) service are subject to a probationary (or trial) period. During this time, your performance, conduct, and suitability for continued employment will be evaluated. You will not automatically convert to permanent status at the end of the probationary (or trial) period. Your supervisor must affirmatively determine that continued employment is in the best interest of the Federal service. If no certification is made before the probationary (or trial) period ends, your appointment will be terminated. You are encouraged to actively engage with your supervisor, seek feedback, and understand role expectations. Additional guidance and support will be provided during onboarding. Government Credit Card - Obtain and use a Government-issued charge card for business-related travel. Key Eligibility Requirements: U.S Citizenship - Must be a U.S. Citizen or National and provide proof of U.S. Citizenship. Selective Service Registration - Males born after December 31, 1959 are required to be registered with the Selective Service System or prove they are exempt from having to do so. Personal Identity Verification (PIV) - Must provide 2 forms of identification from the Form I-9. Federal law requires verification of the identity and employment eligibility of all new hires in the U.S. These documents must be unexpired original or certified copies. ADDITIONAL REQUIREMENTS SHOWN IN QUALIFICATIONS OR ADDTIONAL INFORMATION SECTIONS Qualifications 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. Education 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. We recommend choosing an evaluator from a member organization of one of the following national associations of credential evaluation services: National Association of Credential Evaluation Services (NACES) or Association of International Credentials Evaluators (AICE). Additional information Two (2) vacancies to be filled in any one of the listed locations within this announcement. In the event that a building is closed due to rent management, new hires may be placed in a local commuting location. Additional jobs may be filled from this announcement or any other source to fill these vacancies. Alternative work schedule, staggered work hours may be available. Salary: General Schedule (GS) Locality Pay tables may be found under Salaries & Wages. Key Suitability Requirements: Prior IRS Employment - Former employees will be subject to a screening of their prior performance and conduct with the Service. The Taxpayer First Act of 2019, 26 U.S. Code 7804, prohibits the IRS from rehiring certain former employees who were removed from service. Tax Check - Must undergo a review of income tax verification. To check the status of your tax record go to: (https://www.irs.gov/individuals/get-transcript). If you are not in compliance, you will be determined unsuitable for employment with IRS. Fingerprint/Criminal History Check - This position requires that the successful candidate undergo personnel vetting, which includes a background investigation and enrollment upon onboarding into "Continuous Vetting." Enrollment in Continuous Vetting will result in automated record checks being conducted throughout one's employment with Treasury. The successful candidate will also be enrolled into FBI's Rap Back service, which will allow Treasury to receive notification from the FBI of criminal matters (e.g., arrests, charges, convictions) involving enrolled individuals in near real-time. For more information regarding your rights refer to Noncriminal Justice Applicant's Privacy Rights - FBI, FD-258 Privacy Act Statement - FBI, and SEAD-3-Reporting-U.pdf (dni.gov). Expand Hide  additional information Candidates should be committed to improving the efficiency of the Federal government, passionate about the ideals of our American republic, and committed to upholding the rule of law and the United States Constitution. Benefits A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. Opens in a new windowLearn more about federal benefits. Review our benefits Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered.