Legal Administrative Specialist; Estate and Gift Tax - Estate Tax Legal Specialist

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.

Conducts independent examinations of the most complex estate and gift returns with a considerable number of complex and unusual issues requiring extensive tax law research, state law knowledge, investigation, and analysis.

Determines the issues and audit techniques needed to resolve issues.

Researches various complex Federal, state and foreign laws that may be without precedent or involve conflicting precedents to arrive at a determination of the federal estate and gift tax implications of the transactions.

Determines the nature of included assets, analyzes transactions, investigates underlying facts, evaluates the fair market value of real estate, business interests, and other type of financial and investment assets for assigned returns.

Conducts extensive legal research and analyzes the taxpayer's legal documents to identify the transferred interest.