Individual Occupational Requirements for
GS-987: Tax Law Specialist Series
The text below is extracted verbatim from
Section IV-B of the Operating Manual for Qualification Standards
for General Schedule Positions (p.IV-B-149), but contains minor edits
to conform to web-page requirements.
This is an individual qualification standard.
EDUCATION AND EXPERIENCE REQUIREMENTS
The following table shows the amounts of education and/or experience required to qualify
for positions covered by this standard.
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| grade |
education |
OR |
experience |
| GS-5 |
4-year course of study above high school leading to a bachelor's degree |
3 years, 1 year of which was equivalent to at least GS-4 |
None |
| GS-7 |
1 full academic year of graduate education or law school or
superior academic achievement |
None |
1 year equivalent to at least GS-5 |
| GS-9 |
2 full academic years of progressively higher level graduate education or law school or master's or equivalent graduate degree or LL.B. or J.D. degree |
None |
1 year equivalent to at least GS-7 |
| GS-11 |
LL.M. degree |
None |
1 year equivalent to at least GS-9 |
| GS-12 and above |
None |
None |
1 year equivalent to at least next lower grade level |
| Equivalent combinations of education and experience are qualifying for
all grade levels for which both education and experience are acceptable. |
EDUCATION
Major study--any field that included or was
supplemented by at least 24 semester hours in accounting or law; or major study in business
administration, economics, or finance that included at least 12 semester hours in accounting.
Major study--accounting or law. An LL.B.
or J.D. degree is qualifying for GS-9 positions. An LL.M. with specialization in taxation is
qualifying for GS-11 positions.
OR
EXPERIENCE
Experience that required a
knowledge of the laws, rules, and regulations related to claims, contracts, legal instruments, or
similar documents.
Legal, tax accounting,
or other experience that required knowledge of Federal tax laws, regulations, precedent decisions,
or other areas related to the position to be filled. Examples of qualifying specialized experience
include:
- Preparing, reviewing, or applying rulings, advisory letters, memoranda, etc. related to
Federal taxation.
- Analyzing and adjudicating tax claims, appeals, settlement offers, or similar work related
to Federal tax operations.
- Work as an attorney that required legal research, analysis, and preparation of briefs or
similar documents interpreting laws and regulations.
- Work as an accountant, auditor, or investigator that required application of Federal tax
accounting principles and/or the Internal Revenue Code and related laws.
CPA CERTIFICATE OR BAR MEMBERSHIP
A certificate as a Certified Public Accountant (CPA) obtained through written examination or membership
in the bar in a State, territory, or the District of Columbia meets the GS-5 level requirements. Applicants
with CPA certificates or bar membership may also qualify for higher grade levels based on their education
and/or experience.
TEST REQUIREMENTS
Refer to Section V of this Manual for information about test requirements.
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