Tax Law Specialist Series, 0987

Individual Occupational Requirements

Education and Experience Requirements

The following table shows the amounts of education and/or experience required to qualify for positions covered by this standard.

Requirements

Grade	Education	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
GS-7	1 full academic year of graduate education or law school or superior academic achievement	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	1 year equivalent to at least GS-7
GS-11	LL.M. degree	1 year equivalent to at least GS-9
GS-12 and above	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

Undergraduate 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.

Graduate Education or Law School: 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

General Experience (for GS-5 positions): Experience that required a knowledge of the laws, rules, and regulations related to claims, contracts, legal instruments, or similar documents.

Specialized Experience (for positions above GS-5): 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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