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Posted April 14, 2024

Counsel to Chief Judge (Reviewer)

U.S. Tax Court
Washington, D.C. Full Time
Reference: U.S.TaxCourt786521800

This position is in the Office of the Chief Judge and reports directly to the Chief Judge. This vacancy is also posted as a GS-15 position and will be filled as either SL or GS-15 depending on applicant qualifications. The Counsel to the Chief Judge assists the Chief Judge with the review and analysis of Tax Court opinions pending release. The U.S. Tax Court is independent of the executive branch and has established a personnel system similar to the systems used by other Federal courts. Candidates must be a graduate of a full course study in a School of Law (must have a J.D. or an LL.B. degree) accredited by the American Bar Association and a member in good standing of the bar of a state, territory of the United States, the District of Columbia, or the commonwealth of Puerto Rico.

The Counsel to the Chief Judge (Counsel) (SL) provides legal advice and assistance in complex matters of Federal tax law. The Counsel primarily assists the Chief Judge in reviewing opinions that the other Judges of the Court submit to the Chief Judge to dispose of cases assigned to them. The responsibilities placed on the Counsel in this position are similar to some of those of judicial officers of the Court, subject to the supervision of the Chief Judge. Although the Counsel cannot assume final responsibility for disposing of cases, as must a Judge, he or she must possess the technical knowledge and judgment of a very high order to properly discharge the trust imposed on the position and to warrant the confidence of the Court. The work of the Counsel is subject to review only by the Chief Judge or the full Court. The Counsel works independently performing analytical review and research duties. The Counsel works to ensure that Tax Court opinions, which are issued on a national basis, are consistent with each other.

REPRESENTATIVE DUTIES: The Counsel is directly responsible for developing and rendering advice to the Court on legal and operational matters that include the following:

Review of Proposed Opinions

  • Reviews and analyzes opinions submitted to the Chief Judge; the purpose of this review is to determine the technical acceptability of the opinions and their consistency with the Court's judicial precedents and other relevant authorities.

  • Has responsibility for recognizing and bringing to the Chief Judge's attention all matters that might call into question whether an opinion represents a proper adjudication of the facts and issues presented. Prepares commentary to be appended to opinions in written memorandum form or discusses the questions or problems directly with the Chief Judge. Discusses with the Chief Judge whether a case requires review by the entire Court; may also recommend alternative disposition of a case or changes to be made to an opinion as supported by the facts and applicable law.

  • Advises and consults with the Chief Judge and Judges of the Court on questions of law and procedure and, upon request, advises Attorney-Advisers of the various Divisions of the Court.

  • Assists the Chief Judge (or other Judges, with the Chief Judge's approval) in preparing opinions in cases tried or assigned to the Chief Judge for disposition.

  • Performs other special assignments dealing with the Court's adjudicative work and requiring the application of the highest legal technical skill and judgment, a comprehensive knowledge of Federal tax law and procedure, and thorough familiarity with all branches of general law and legal procedure.

Legal Advice and Counsel

  • Advises the Court with respect to legal and related operational questions involved in a proposed course of action or the determination of any matter pending before the Court.

  • May assist in drafting proposed legislation and preparing and reviewing reports to be submitted by the Court to Congressional committees.

  • May be assigned by the Chief Judge to assist committees of the Court.

MINIMUM QUALIFICATIONS AND EVALUATION CRITERIA:

The successful applicant should be a highly motivated self-starter, an organized team player, and must consistently exhibit good judgment and tact. To qualify for the position:

  • Candidates must be a graduate of a full course study in a School of Law (must have a J.D. or an LL.B. degree) accredited by the American Bar Association and a member in good standing of the bar of a state, territory of the United States, the District of Columbia, or the commonwealth of Puerto Rico.

  • Must possess at least eight years of legal professional experience as a private practitioner or as an attorney on the staff of a government law office or court, and managerial experience related to the field of litigation or adjudication. Managerial or legal experience within the Federal court system is preferred.

  • Ability to respond to requests on short notice and to manage multiple tasks and stringent deadlines.

  • Aptitude and experience dealing with professional legal staff, court personnel, federal agency officials, and the public and an ability to effectively communicate orally and in writing.

  • Solid critical-thinking and problem-solving skills.

  • Excellent organizational skills and attention to detail.

Competencies Required for the Vacancy

  • Extensive professional tax experience, with a thorough knowledge and understanding of the principles of tax litigation.

  • A thorough knowledge and understanding of the Internal Revenue Code, the Regulations issued thereunder, and other Federal tax law authorities.

  • Familiarity with the appropriate judicial precedents in the field of Federal tax law as enunciated by the Tax Court and appellate Federal courts, including the Supreme Court of the United States.

  • Superior writing and communication skills.

  • Demonstrated skill and ability to exercise sound judgment and discretion in performing review duties.

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