Internal Revenue Agent (Excise Tax Specialist)
What you'd do
WHAT IS SMALL BUSINESS / SELF-EMPLOYED (SB/SE) DIVISION? 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 the following area(s): SBSE EXAM - Examination Deputy Operations - Specialty Examination, Estate & Gift /Excise Tax Exam 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. Manages a large inventory of various categories and abstracts of Excise Tax Returns, determining on review of the returns or claims whether an audit is required or whether the return should be accepted as filed. The Internal Revenue Agent is responsible for preparing audit plans, prioritizing, and scheduling assigned work. Conducts field examinations of large unit manufacturers, gasoline distributors, diesel and aviation fuel retailers, large telephone and airline companies and other businesses of similar size and complexity to determine compliance with Federal excise tax laws. Field examinations include detailed audits of books and records such as ledgers, journals, cash books, vouchers, bank accounts, correspondence, minutes of meetings, trust instruments, exemption certificates, certificates of incorporation, partnership agreements and catalogs of manufactured goods. Pre audit attention is focused to those accounts that may have a bearing on excise tax liability. In cases where the taxpayer's records are inadequate or incomplete, including third party records and other internal documents, reconstructs the cost of taxable merchandise available for sale, the cost of taxable goods sold, the gross profit mark-up and the taxable sales as it relates to potential federal excise liability. Coordinates and obtains tax documentation and information from third parties, such as customs, suppliers, or manufacturers. In medium sized companies, assigned cases involve exemptions and credits, or the characteristics of manufactured items or distributed products that may or may not make the item or product subject to excise taxation. The incumbent reconstructs accounts and/or develops other phases of the examination. Initiates audits and investigations arising from case assignments or when referred by Revenue Officers, Internal Revenue Agents, Special Agents or others.
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. QUALIFICATION REQUIREMENTS: To qualify for this position, you must meet the qualification requirements outlined below: BASIC REQUIREMENTS All GRADES: 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 combination of education and experience equivalent to 4 years that that included courses equivalent to a major in accounting, i.e., at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above, in combination with appropriate experience or additional education. AND Specialized Experience GS-11: In addition to the basic requirements, you must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service. Specialized experience for this position includes: Experience in or related to accounting or auditing that provided the specific knowledge, skills and abilities needed to successfully perform the duties of the position. Qualifying experience may have been in accounting, auditing, tax, financial, legal, or other work that required the knowledge and skill described above to sufficiently demonstrate: 1) Knowledge of and skill in applying professional accounting principles, concepts, and methodology to the examination of accounting books, records, and systems; 2) skill in interpreting and applying tax law for individuals and business and/or exempt organizations; 3) knowledge of business and trade practices to analyze business operations and financial conditions; and 4) skill in interacting effectively in a wide range of situations with a broad range of individuals. Examples of qualifying experience may include: (This list is not all inclusive) Experience in interpreting and applying professional accounting and auditing techniques, and practices to examine various tax returns of individuals and/or business organizations. Experience examining accounting systems and records including computerized accounting and financial information systems which reflect a variety of complex financial operations (e.g., budgeting and planning, cash flow monitoring and forecasting, financial reporting, cost tracking, asset valuation and utilization). Experience with the interpretation and application of Federal tax law in the examination of tax returns for individuals, business and/or exempt organizations, partnerships, and corporations. Experience assisting with the recommendation and implementation of Federal tax strategies (i.e., excise tax, income tax, etc.). Drafting, consolidating, and reviewing financial statements. Knowledge of federal tax and auditing guidelines related to common deductions, asset/liability reporting. Knowledge of internal controls and conducting audits as part of a team. OR EDUCATION: A course of study that includes three (3) years of progressively higher-level graduate education leading to a Ph.D. degree or Ph.D. or equivalent doctoral degree in accounting or related field of business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance. OR an equivalent amount of combined education and experience as described in paragraphs above Specialized Experience GS-12: In addition to the basic requirements, you must have 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 for this position includes: Qualifying experience 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. Examples of qualifying experience may include (this list is not all inclusive): Experience preparing written reports and analyses and articulating and communicating results orally and in writing. Experience leading risk assessments, evaluations, and reviews to strengthen accounting controls; lead and conduct internal/external audits; overseeing tax management; Experience with the interpretation and application of more complex Federal tax law (e.g., conservation easement, Micro-captive insurance, Employee retention credit, Research and Development credits, Taxation of cryptocurrency and other digital assets, Pass-through entities (BBA), Transfer pricing operations) in the examination of tax returns for individuals, business and/or exempt organizations, partnerships, and corporations. Leading the implementation and oversight of company tax return, revenue, and expense reporting. Experience conducting examinations of special audit features complex individual and business taxpayers involved in or activities or transactions designated or structured to hide or conceal income such as offshore activities, multiple related entities and other means using a wide range of financial and other investigative skills. Knowledge of internal controls and leading team audits. Leads the implementation and oversight of company tax return, revenue, and expense reporting. AND You must also meet the following requirements: MINIMUM AGE REQUIREMENT: Minimum age for federal employment is 18 years old, or at least 16 years old and have: Graduated from high school or been awarded a certificate equivalent to graduating from high school; or Completed a formal vocational training program; or Received a statement from school authorities agreeing with your preference for employment rather than continuing your education. For more information on qualifications please refer to OPM's Qualifications Standards.
Before you apply
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