Internal Revenue Agent (Employment Tax Specialist)
What you'd do
WHAT IS Small Business/Self-Employed (SB/SE)? A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions Position(s) are to be filled in following area(s): SB/SE, Examination Deputy Operations, Specialty Examination, Employment Tax Program REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS
Major 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 pre-audit analysis of assigned cases, researching any available background materials, and formulates a plan for the audit. Performs employment tax examinations of very large and complex business entities with extensive operations often conducted through subsidiaries or other related operating components. Examinations are conducted both independently and as the employment tax expert on an audit team in the examination of a controlled large case. The incumbent specializes in the areas of Income Tax Withholding, Federal Insurance Contribution Act, Federal Unemployment Tax Act and Railroad Retirement Act. Utilizes advanced investigative, interviewing, fact-finding and auditing techniques in the examination of voluminous books and records and complex accounting systems to determine if the tax has been accurately reported. Researches available guidelines and reference materials to resolve questions of tax law that may arise during the course of the examination. Since issues are typically without precedent or the subject of conflicting precedents, this research is of necessity intensive and precise. Prepares a written report and informs the taxpayer or representative of any changes to tax liability, explaining reasons for the adjustment. Negotiates to reach agreement with the taxpayer and explains appeal procedures as necessary. STANDARD POSITION DESCRIPTIONS (SPD): PD90841 Visit the IRS SPD Library to access the position descriptions.
What you need to qualify
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. BASIC REQUIREMENTS All GRADES (ALSO MEETS GRADE 5 QUALIFICATIONS): A Certificate as a Certified Public Accountant (CPA) or a bachelor's or higher degree in accounting that included at least 30 semester hours in accounting or 24 semester hours in accounting and an additional 6 semester hours in related subjects such as business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance. OR A bachelor's or higher degree in a field other than accounting or a combination of education and experience equivalent to 4 years that included at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above. AND SPECIALIZED EXPERIENCE: In addition to meeting the basic requirement, you must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Qualifying experience must have been in progressively responsible and diversified professional accounting or auditing work that required 1) knowledge of and skill in applying professional accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems specifically to determine their effect on Federal tax liabilities and their adequacy for recording transactions affecting tax liabilities; 2) skill in interpreting and applying Federal tax law for individuals, business, and/or exempt organizations, partnerships, and corporations; 3) knowledge of business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; 4) knowledge of corporate financial transactions and financial management principles and practices; and 5) skill in interacting effectively with a broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions. In addition to the above your specialized experience for this position includes: Experience that demonstrates extensive knowledge of tax laws, regulations, precedents and policies relating to employment taxes in order to perform employment tax examinations, and application of professional auditing and accounting knowledge to large and complex business organizations having several related entities or subdivisions and involving varied and complex systems of accounting to perform examinations. 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.
Before you apply
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