Positions under this announcement are being filled using a Direct Hire Authority (DHA). For information on the Recruitment Incentive please reference the Additional Information section of this announcement.
Click on "Learn more about this agency" button below to view Eligibilities being considered and other IMPORTANT information.
WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? Visit us on the web at www.jobs.irs.gov
Summary
Positions under this announcement are being filled using a Direct Hire Authority (DHA). For information on the Recruitment Incentive please reference the Additional Information section of this announcement.
Click on "Learn more about this agency" button below to view Eligibilities being considered and other IMPORTANT information.
WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? Visit us on the web at www.jobs.irs.gov
WHAT ARE THE APPEALS (AP), SMALL BUSINESS/SELF EMPLOYED (SBSE), LARGE BUSINESS AND INTERNATIONAL (LB&I), AND TAX EXEMPT/GOVERNMENT ENTITIES (TEGE)DIVISIONS?
Vacancies will be filled in the following specialty areas:
6 FT Permanent vacancies to be filled in Independent Office of Appeals: SPECIALIZED EXAM PRGRMS & REFERRALS (SEP&R): Technical Guidance: Team 3 and 8 and ART Appraisal Services.
23 FT Permanent vacancies to be filled in LB&I, Eastern Compliance Area, DFO - Engineering
6 FT Permanent vacancies to be filled in TEGE.
The following are the duties of these positions 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.
Utilizing extensive and specialized knowledge of engineering and valuation techniques and practices, the incumbent provides leadership to a team of Appraisers. The team leader provides technical direction and support to assist team coordinators, revenue agents, other non-engineering specialists, and Appraisal team members on appraisal cases and on the largest and most complex appraisal and valuation issues. The incumbent performs or reviews work products involving research of emerging issues and areas of non-compliance.
The incumbent serves as a field expert developing new theory, knowledge, and practice and is a recognized authority, both within and outside the Service, in the field of appraisal and valuation. He/she possesses specialized knowledge of the Internet, other computerized reference services and techniques to research and develop innovative approaches and solutions.
Participates in issue specific special project teams and treatment streams, including identifying emerging and strategic issues, and the development and delivery of training and facilitating issue specific network calls with internal and external stakeholders. Researches and analyzes appraisal and valuation issues and serves as an Appeals technical lead on issue guidance development or research projects as needed. Oversees and/or provides support for the development of knowledge management tools content to ensure the information conforms with legal and technical guidance and direction. Communicates most recent resolution strategies on issues, including complex and unusual procedures and innovative approaches for the solution of high-impact issues to the broader community.
Performs a wide range of qualitative and quantitative methods to identify, assess, analyze, and improve team dynamics, effectiveness, efficiency, and work products.
Monitors and reports on the status and progress of work and coordinates the preparation, presentation and communication related to the progress of the team to appropriate internal and external stakeholders. Provides advanced appraisal feedback, technical expertise, and recommendations with multiple stakeholders and senior-level audiences. May be assigned projects involving the development and delivery of new work practices and training programs. May testify in court as an expert witness. Collaborates and communicates frequently to discuss guidance and new approaches to emerging or existing issues.
Ensures that the IRS's strategic plan, mission, vision, and values are communicated and integrated into the organization's goals, work products, and services.
Must be a U.S. Citizen or National and provide proof of U.S. Citizenship. (Birth certificate showing birth in the U.S; Unexpired U.S. Passport; Certificate of Citizenship or Naturalization; or Report of Birth Abroad a U.S. Citizen (Form FS-240))
Undergo a review of prior performance/conduct and an income tax verification. Refer to "Get Your Tax Record" at http://www.irs.gov/(https://www.irs.gov/individuals/get-transcript) to check the status of your account, balance owed, payment history, make a payment, or review answers to tax questions. If you are not in compliance, you will be determined unsuitable for employment with IRS.
Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).
Go through a Personal Identity Verification (PIV) process that requires two forms of identification from the Form I-9. Federal law requires verification of the identity and employment eligibility of all new hires in the U.S. These documents must be unexpiredoriginal or certified copies.
Qualifications: Federal experience is not required. The experience may have been gained in the public sector, private sector or 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/year, and indicate number of hours worked per week, on your resume.
The Fair Chance to Compete for Jobs Act prohibits the Department of Treasury and its bureaus from requesting an applicant's criminal history record before that individual receives a conditional offer of employment. In accordance with 5 U.S. Code § 9202(c) and 5 C.F.R § 920.201 certain positions are exempt from the provisions of the Fair Chance to Compete Act. Applicants who believe they have been subjected to a violation of the Fair Chance to Compete for Jobs Act, may submit a written complaint to the Department of Treasury by email at, FairChanceAct@treasury.gov. To learn more, please visit our page at: Treasury.gov/fairchanceact.
Qualifications
You must meet the following requirements by the time of referral:
SPECIALIZED EXPERIENCE Grade 09: To be eligible for this position at this grade level, you must meet the requirements below. One year of specialized experience equivalent to the GS-7 level that required:
Knowledge of commonly applied appraisal practices, principles, and methodologies to perform reviews and to assist in preparing defensible fair market value determinations;
Experience using knowledge of basic valuation approaches and established appraisal techniques and methods to use in analyzing and interpreting data;
Experience using basic knowledge of IRS laws, regulations, rulings, procedures, and policies and court cases in order to assist in preparing recommendations on valuation issues;
Experience using basic knowledge of property markets, dealers, auctions, and practices sufficient to research, analyze, and interpret readily available information to valuation issues.
OR two (2) full academic years of progressively higher level graduate education leading to a masters or equivalent graduate degree in a related field of study from an accredited college or university that demonstrate the knowledge, skills and abilities necessary to do the work.
OR Master's or equivalent graduate degree in a related field of study from an accredited college or university that demonstrated the knowledge, skills and abilities necessary to do the work.
OR LL.B or J.D., if related.
OR A combination of qualifying graduate education and experience equivalent to that described above.
SPECIALIZED EXPERIENCE Grade 11: To be eligible for this position at this grade level, you must meet the requirements below. At least one year of specialized experience equivalent to the GS-9 level that required:
Knowledge of commonly applied appraisal practices, principles, and methodologies to perform reviews of complex appraisals and to assist in preparing defensible fair market value determinations;
Experience using knowledge of basic valuation approaches and established appraisal techniques and methods to use in analyzing and interpreting data;
Experience using basic knowledge of IRS laws, regulations, rulings, procedures, and policies and court cases in order to prepare recommendations;
Experience using basic knowledge of property markets, dealers, auctions, and practices sufficient to research, analyze, and interpret readily available information to valuation issues and routine problems, identify market trends, and determine effect of data gathered on value of properties/assets.
OR three (3) full academic years of progressively higher level graduate education leading to a PH.D or equivalent doctoral degree in a related field of study from an accredited college or university that demonstrate the knowledge, skill and ability necessary to do the work.
OR PH.D or equivalent doctoral degree in a related field of study that demonstrate the knowledge, skill and ability necessary to do the work.
OR LL.M., if related.
OR Combination of qualifying graduate education and experience equivalent to that described above.
SPECIALIZED EXPERIENCE Grade 12: To be eligible for this position at this grade level, you must meet the requirements below. At least one year of specialized experience equivalent to the GS-11 level that required:
Extensive experience with a wide range of appraisal concepts, principles, and practices to review appraisals as they relate to property valuation in order to provide extensive technical advice and analyze and resolve complicated valuation problems;
Experience with property markets, dealers, auctions, and practices sufficient to research, analyze, and evaluate complex valuation issues for which information is not readily available;
Experience with IRS laws, regulations, rulings, procedures, and policies and court cases in order to develop technical advice on complex valuation issues.
In addition, you must have experience with valuation approaches and various appraisal techniques to adapt and apply the most appropriate appraisal methods for analyzing the available data and making defensible value determinations.
SPECIALIZED EXPERIENCE Grade 13: To be eligible for this position at this grade level, you must meet the requirements below. At least one year of specialized experience equivalent to the GS-12 level that required:
Extensive experience with a wide range of appraisal concepts, principles, and practices to review appraisals as they relate to property valuation, in order to provide extensive technical advice and analyze and resolve complicated valuation problems;
Experience with property markets, dealers, auctions, and practices sufficient to research, analyze, and evaluate complex valuation issues for which information is not readily available;
Experience using IRS laws, regulations, rulings, procedures, and policies and court cases in order to develop technical advice on complex valuation issues.
In addition, you must have experience with valuation approaches and various appraisal techniques to adapt and apply the most appropriate appraisal methods for analyzing the available data and making defensible value determinations.
At this level, you must have experience developing new and modified techniques and methods to appraise and review appraisals with unusual characteristics where you will plan and complete complex valuations and prepare valuation reports on findings.
SPECIALIZED EXPERIENCE: GS-14 You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service. Specialized experience for this position includes:
Expert experience with appraisal principles and concepts needed to serve as a technical authority to analyze and evaluate newly emerging valuation theories to establish conformity with Service policies and industry standards;
Experience with tax laws, regulations, rulings, and court decisions to interpret law and apply it to new valuation issues which are controversial and potentially precedent setting.
Experience at reaching conclusions where guidelines are unclear, conflicting or often non-existent and where determinations may affect widespread segments of taxpayers, industries and communities and involve intense public and legal scrutiny;
Experience providing expertise to attorneys on cases with probable litigation potential;
Business valuation experience including equipment, machinery, furniture, paintings, along with historical valuation, going concern, customer lists, future earnings, and share prices;
Business valuations including hospitals, universities, parks, racetracks, oil tank farms, as well as holdings in banking, brokerage and insurance industries, large and foreign controlled corporations, REITs (real estate investment trusts), and large multi-million dollar estate portfolios of prominent individuals;
Experience with problems such as conflicting uses, complex legal problems, and structured agreements and financing arrangements between multiple related entities which disguise the substance of issues.
In addition to the above you must meet the requirements below:
Extensive experience applying varied valuation approaches to an extremely broad range of properties, interests and issues of the most complex nature and unique characteristics;
Complex real estate transaction experience with methods of valuation that include Sales or Market Comparison, Cost, and Income;
Highest and Best Use;
Defining the real estate neighborhood and market area of the property and reconciliation of value;
Devising innovative methods and techniques for estimating the value of properties with unique and complex characteristics and resolving conflicts.
For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected.
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 for Foreign Education Credentialing instructions.
Additional information
Telework Eligible Positions: Telework eligible positions do not guarantee telework. Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period to your assigned Post of Duty (POD)) and supervisor's approval to participate in the IRS Telework Program. Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.A 1-year probationary period is required.
Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.
If you are a male applicant born after December 31, 1959, certify that you have registered with the Selective Service System or are exempt from having to do so.
We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
The salary range indicated in this announcement reflects the minimum locality pay up to maximum locality pay for all duty locations listed. The range will be adjusted for selected duty location. General Schedule locality pay tables may be found under Salaries & Wages.
This is a Bargaining unit position.
Tour of Duty: Day Shift, Monday - Friday, Start and stop times between 6:00am and 6:00pm. TODs vary by Division and Location and will be assigned upon selection.
Promotion Potential varies based on the Position Descriptions used by each Division.
Location availability may be limited based on Division.
Alternative work schedule, staggered work hours or telework may be available.
Obtain and use a Government-issued charge card for business-related travel.
If this position is designated as hard to fill and you were referred by an IRS employee, the employee may be eligible to receive a bonus for referring you under The Employee Referral Bonus Program (ERBP), recruiting strategy.
Though many locations may be listed, you will be limited to a maximum of 3 location choices. Please consider each location carefully when applying. If you are selected for a position at one of your location selections, that location will become your official post of duty.
This is an open continuous announcement which allows applicants to apply up to the closing date of the announcement, 04/04/2024. The announcement will be used to fill an anticipated (35) vacancies. This announcement will also establish an inventory of applicants. Contingent upon funding and space requirements, one or more vacancies may be filled at the locations listed in this announcement as they come available. Applicants need to apply and/or update their applications by 11:59 pm ET at the close of the following cutoff date to be considered: 04/13/2023, 08/06/2023, 09/17/2023, 10/13/2023 and 01/13/2024. This announcement may be amended to include additional cut-off dates within the 12-month period if needed, not later than 5 days prior to the additional cut-off date(s).
A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. Opens in a new windowLearn more about federal benefits.
Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered.
How you will be evaluated
You will be evaluated for this job based on how well you meet the qualifications above.
This position will be filled through the Direct Hire Authority. Under this authority, competitive rating, ranking, and veterans' preference procedures do not apply. Your application will be considered based on education, training, and quality of your experience. For more information on Direct-Hire Authority visit: OPM Direct Hire Fact Sheet.
Your application must include your resume, responses to the online questions, and required supporting documents. Please be sure that your resume includes detailed information to support your qualifications for this position; failure to provide sufficient evidence in your resume may result in a "not qualified" determination.
Referral: Applicants who meet the basic qualification requirements may be referred to a selecting official for consideration. Candidates may be required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring practices). We will not reimburse costs related to the interview such as travel to and from the interview site.
If you are a displaced Federal employee (eligible for the Interagency Career Transition Assistance Plan (ICTAP), you must be found "well qualified" for the position. Well qualified is defined as: experience that exceeds the minimum qualifications of the position, demonstrated by meeting all the competencies for this position.
A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. Opens in a new windowLearn more about federal benefits.
Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered.
The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.
Resume - Your resume MUST contain dates of employment (i.e., month/year to month/year or to present). To ensure you receive full credit for relevant experience, include the hours worked per week. We recommend that your resume not exceed 5 pages, only the first 5 pages will be reviewed to determine your eligibility/qualifications. If including Federal service experience, provide pay plan, series and grade, i.e. GS-0301-09. Your resume must NOT include photographs, inappropriate content, or personal information such as age, gender, religion, social security number. If your resume does not contain the required information specified, or contains prohibited information as listed above, your application will be determined incomplete, and you will not receive consideration for this position. (Cover letters are optional.) Please view Resume Tips.
Online Application - Questionnaire
Education - See Education Section above
Registration/License (If Applicable) - active, current registration/license
Veterans' Preference (If Applicable) - If claiming veterans' preference, you must submit a copy of your DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing dates of service and type of discharge. Ten-point preference eligibles must also submit an Application for 10-point Veteran Preference, SF-15, along with the required documentation listed on the back of the SF-15 form. For more information on veterans' preference view FedsHireVets.
Career Transition Assistance Plan (CTAP) (If Applicable) - IRS CTAP eligibles can apply for jobs within and outside the commuting area. Treasury CTAP eligibles can apply for jobs within the commuting area. Find required documentation at: Career Transition Assistance Plan (CTAP).
Interagency Career Transition Assistance Plan (ICTAP) (If Applicable) - If you are a displaced or surplus Federal employee, click CTAP/ICTAP for eligibility and a detailed list of required documents.
High School Diploma (or equivalent) - If you are 16 or 17 years of age, you MUST submit documentation of graduation from high school (or equivalent); OR completion of a formal vocational training program; OR statement from school authorities agreeing with your decision to pursue employment rather than continuing your education.
Please note that if you do not provide all required information, as specified in this announcement, you will not be considered for this position (or may not receive the special consideration for which you may be eligible).
This Direct Hire Public Notice is to gather applications that may or may not result in a referral or selection. Your application will remain active through the open period of this Public Notice. Applicants will be referred on a first in, first out basis. Those applicants who are applying earlier in the process will stand a much better chance of being referred for consideration in the selection process.
The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) on 04/04/2024 in this announcement. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on 04/04/2024.
To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/11907279
To begin the application process, click the "Apply Online" button.
You will be re-directed to USA STAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN).
To complete, you must click the "Submit Application" button prior to 11:59 PM (ET) on 04/04/2024.
To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account (https://my.usajobs.gov/Account/Login). There you will find a record of your application, the application status, and an option to Update Application. This option will no longer be available once the announcement has closed.
To verify the status of your application both during and after the announcement open period, log into your USAJOBS account: https://my.usajobs.gov/Account/Login . All of your applications will appear on the Welcome page. The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: https://www.usajobs.gov/Help/how-to/application/status/.
TEGE
1111 Constitution Ave NW
Washington, DC 20224
US
Next steps
Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures at https://www.jobs.irs.gov/midcareer/reasonable-accommodation.html. We will provide reasonable accommodation to applicants with disabilities on a case-by-case basis; please contact us if you require this for any part of the application and hiring process.
Once your application package and online questionnaire is received you will receive an acknowledgement email. You are responsible for checking status updates and notifications in USAJOBS. Hard copy notifications will not be sent to you. You may check the status of your application for this position at any time by logging onto the USAJOBS "My Account" tab and clicking on "Application Status." For a more detailed update of your application status, you may click on "more information." Please notify us if your contact information changes after the closing date of the announcement. If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position.
The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.
Resume - Your resume MUST contain dates of employment (i.e., month/year to month/year or to present). To ensure you receive full credit for relevant experience, include the hours worked per week. We recommend that your resume not exceed 5 pages, only the first 5 pages will be reviewed to determine your eligibility/qualifications. If including Federal service experience, provide pay plan, series and grade, i.e. GS-0301-09. Your resume must NOT include photographs, inappropriate content, or personal information such as age, gender, religion, social security number. If your resume does not contain the required information specified, or contains prohibited information as listed above, your application will be determined incomplete, and you will not receive consideration for this position. (Cover letters are optional.) Please view Resume Tips.
Online Application - Questionnaire
Education - See Education Section above
Registration/License (If Applicable) - active, current registration/license
Veterans' Preference (If Applicable) - If claiming veterans' preference, you must submit a copy of your DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing dates of service and type of discharge. Ten-point preference eligibles must also submit an Application for 10-point Veteran Preference, SF-15, along with the required documentation listed on the back of the SF-15 form. For more information on veterans' preference view FedsHireVets.
Career Transition Assistance Plan (CTAP) (If Applicable) - IRS CTAP eligibles can apply for jobs within and outside the commuting area. Treasury CTAP eligibles can apply for jobs within the commuting area. Find required documentation at: Career Transition Assistance Plan (CTAP).
Interagency Career Transition Assistance Plan (ICTAP) (If Applicable) - If you are a displaced or surplus Federal employee, click CTAP/ICTAP for eligibility and a detailed list of required documents.
High School Diploma (or equivalent) - If you are 16 or 17 years of age, you MUST submit documentation of graduation from high school (or equivalent); OR completion of a formal vocational training program; OR statement from school authorities agreeing with your decision to pursue employment rather than continuing your education.
Please note that if you do not provide all required information, as specified in this announcement, you will not be considered for this position (or may not receive the special consideration for which you may be eligible).
This Direct Hire Public Notice is to gather applications that may or may not result in a referral or selection. Your application will remain active through the open period of this Public Notice. Applicants will be referred on a first in, first out basis. Those applicants who are applying earlier in the process will stand a much better chance of being referred for consideration in the selection process.
The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) on 04/04/2024 in this announcement. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on 04/04/2024.
To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/11907279
To begin the application process, click the "Apply Online" button.
You will be re-directed to USA STAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN).
To complete, you must click the "Submit Application" button prior to 11:59 PM (ET) on 04/04/2024.
To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account (https://my.usajobs.gov/Account/Login). There you will find a record of your application, the application status, and an option to Update Application. This option will no longer be available once the announcement has closed.
To verify the status of your application both during and after the announcement open period, log into your USAJOBS account: https://my.usajobs.gov/Account/Login . All of your applications will appear on the Welcome page. The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: https://www.usajobs.gov/Help/how-to/application/status/.
TEGE
1111 Constitution Ave NW
Washington, DC 20224
US
Next steps
Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures at https://www.jobs.irs.gov/midcareer/reasonable-accommodation.html. We will provide reasonable accommodation to applicants with disabilities on a case-by-case basis; please contact us if you require this for any part of the application and hiring process.
Once your application package and online questionnaire is received you will receive an acknowledgement email. You are responsible for checking status updates and notifications in USAJOBS. Hard copy notifications will not be sent to you. You may check the status of your application for this position at any time by logging onto the USAJOBS "My Account" tab and clicking on "Application Status." For a more detailed update of your application status, you may click on "more information." Please notify us if your contact information changes after the closing date of the announcement. If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position.
Fair and transparent
The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
