Appraiser

Summary

WHAT IS Large Business & International (LB&I)?

A description of the business units can be found at:

• Position(s) are to be filled in following area(s):
  • LBI - Director Eastern Compliance -Director Eastern Compliance, DFO, Engineering

REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS

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Duties

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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.

• Appraises various types of real properties including large and high cost hotels, office buildings, commercial properties and industrial properties, farms, etc. These properties typically involve complex problems of valuing income, expensive special purpose equipment and a variety of intangibles. In general, the actual total dollar value of the properties appraised is quite high.
• Appraises large tracts of improved and unimproved land which include a wide diversity of property. Considers all factors as to future development trends in the area, comparable sales, etc.
• Appraises all types of personal property including collections of paintings, tapestries, antiques, jewelry, etc. where there is a substantial tax consequence involved and/or where the appraisal to be made involves rare items with little or no available comparative data. Values personal property for fair market value (before and after) in connection with fire loss, theft loss, storm loss, etc.
• Utilizes varied appraisal methods to value property based on their applicability to the particular appraisal or in order to cross check findings. The problems encountered require the use of the three appraisal methods (i.e. capitalization, comparison, and cost) and considerable resourcefulness and judgment in determining the basic facts, and applying such facts, appraisal principles, and intent of the law to each case. For example, large valuable property; where the operating statements would be inapplicable, there is not established market for the property, or the highest and best use may be totally different from the original purpose.
• Prepares written technical and appraisal reports resulting from field, records examination, and presents such findings to taxpayers or representative.

STANDARD POSITION DESCRIPTIONS (SPD): PD90934

Visit the IRS SPD Library to access the position descriptions.

Requirements

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Conditions of employment

• Probationary Period - A person who is required to go through a probationary period and then is transferred, promoted, demoted, or reassigned before he or she completes such period is required to complete the remainder of the probationary period in the new position.
• Government Credit Card - Obtain and use a Government-issued charge card for business-related travel.

ADDITIONAL REQUIREMENTS SHOWN IN QUALIFICATIONS SECTION

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 GS-12 : To be eligible for this position, you must have one (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience includes:

• Experience applying appraisal principles and evaluating valuation theories to determine conformity with Service policies and industry standards.
• Experience completing appraisals and valuations using the market comparison, income capitalization, and cost approaches.
• Experience applying tax laws, regulations, rulings, and court decisions when analyzing appraisal issues and determining property values.
• Experience appraising real property, property interests, and real estate portfolios involving hotels, universities, parks, banking, brokerage, insurance, real estate investment trusts, and individually held properties.
• Experience resolving appraisal issues involving conflicting property uses, legal matters, structured agreements, and financing arrangements and documenting the basis for valuation conclusions.

AND

You must also meet the following requirement(s):

• TIME AFTER COMPETITIVE APPOINTMENT (TACA): Current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment. For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens".
• TIME IN GRADE (TIG): For positions above the GS-05,applicants must meet applicable time-in-grade requirements to be considered eligible. One year (52 weeks) at the next lower grade level is required to meet the time-in-grade requirements for the grade you are applying for. For positions at the GS-5, you cannot advance to the GS-05 if you have held a GS-02 in the past 52 weeks. There is no TIG restriction for GS-02, 03, or 04 positions.

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

• Consider each location carefully when applying. If you are selected for a location, that location will become your official post of duty.
• 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.

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.

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As a current IRS employee, you know the great benefits we offer. Should you have any questions about benefits, please contact the Employee Resource Center (ERC) at View phone number on click.appcast.io option #1 for ERC.

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