Internal Revenue Agent (Examiner) 12 MONTH ROSTER (AMENDED)

Company: Department Of The Treasury
Location: Mobile
Posted on: November 18, 2023

Job Description:

DutiesWHAT IS THE 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-divisionsVacancies will be filled within Small Business/Self Employed Examination, Specialty Examination as follows:70 positions in Employment Tax36 positions in Estate & Gift/Excise Tax30 positions in Bank Secrecy Act (BSA)The following are the duties of this position in each specialty area 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.EMPLOYMENT TAX:* Receives assigned cases and conducts a pre-audit analysis of the return. Researches such background materials as may be available concerning industry practices, determines most likely areas of non-compliance, and plans audit techniques to be used during the examination.* Performs employment tax examinations of large businesses and of businesses having several operating sub-divisions or deriving income from many sources. Also included are those companies that have sales organizations, subcontractors, or those which furnish personal services. The incumbent specializes in the area of Income Tax Withholding, Federal Insurance Contribution Act, and Federal Unemployment Tax Act. Examinations involve scrutiny of accounting data, research of tax laws and reference guides to resolve legal issues.* Meets and deals with taxpayers and their representatives to communicate complex examination findings including the interpretation made of the tax laws, regulations, etc. Prepares a comprehensive report to the taxpayer on the results of the examination.ESTATE & GIFT/EXCISE TAX:* Manages a large inventory of various categories of Excise Tax Returns, determining on review of the return whether an audit is required or whether the return should be accepted as filed.* Conducts field examinations of single 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 such books and records 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. Specific attention is directed to those accounts that may have a bearing on excise tax liability.* In cases where the taxpayer's records are inadequate or incomplete, reconstructs the cost of taxable merchandise available for sale, the cost of taxable goods sold, the gross profit mark-up and the taxable sales.BANK SECRECY ACT (BSA):* Conducts independent examinations, reviews, and related financial investigations of complex cases encompassing all types of financial institutions (FIs) and non-financial trades or businesses (NFTBs) to assure their compliance with statutory and regulatory requirements of Title 31 (Bank Secrecy Act), and Form 8300 filing. These examinations/reviews are conducted on financial institutions providing regulated services, and small and midsize non-financial trades or businesses.* Applies a comprehensive knowledge of the Bank Secrecy Act (BSA) and Internal Revenue Code 6050I, rulings, court decisions, regulations, IRS and Treasury policies to determine compliance with requirements including registration of money services businesses (MSB) s, development by FIs of anti-money laundering programs, recordkeeping and reporting requirements.* Manages a large inventory of various types of FI's and NFTBs. Determines the nature, scope, direction, and method of the compliance activity including scheduled and non-scheduled field appointments. Recognizes and develops indicators of false or fraudulent activities.HelpRequirementsConditions of EmploymentSTANDARD POSITION DESCRIPTIONS (SPD):PD98713, PD98715, PD98714, PD98716, PD98717, PD98732, PD98733, PD21038, PD21037, PD21036, PD98741, PD98745, PD98744, PD98743, and PD98742Visit the IRS SPD Library to access the position descriptions.* 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.* In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.* File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.* Obtain and use a Government-issued charge card for business-related travel.QualificationsFederal 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-time work 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.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.ORA 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.ORCurrently or previously held an Internal Revenue Agent GS-0512 position for at least one year.In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below:SPECIALIZED EXPERIENCE: GS-07 LEVEL: 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-05 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. This experience must have been acquired in a federal or business environment and must be sufficient to demonstrate: 1) knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and 2) skill in communicating and dealing effectively with others. Qualifying experience may have been in accounting, auditing, tax, financial, legal, or other work that required the knowledge and skill defined above.OREDUCATION: Candidates must complete one full year of graduate level education in a field of study such as accounting, business, finance, law, economics, management, statistical/quantitative methods or computer science.ORSuperior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 3.0 or higher on a 4.0 scale for all completed undergraduate courses or those completed in the last 2 years of study, or a GPA of 3.5 or higher on a 4.0 scale for all courses in your major field of study or those courses in your major completed in the last 2 years of study, or rank in the upper one third of your class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies.SPECIALIZED EXPERIENCE: GS-09 LEVEL: 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-07 grade level in the Federal service. Specialized experience for this position includes experience in accounting, auditing, tax, financial, legal or other work that required 1) knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and 2) skill in communicating and dealing effectively with others. Qualifying experience is accounting work that includes the design, development, operation or inspection of accounting systems; the prescription of accounting standards, policies and requirements; the examination, analysis and interpretation of accounting data, records or reports; and the provision of accounting or financial management advice and assistance to management. Work could also include developing comprehensive accounting and financial information systems in concert with recognized accounting theory and practices as taught in academic institutions and promulgated by accounting standards boards, professional accounting organizations and the Comptroller General. Professional accounting work must have been creative, analytical, evaluative and interpretive. This may include: Office auditing of various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations. Interpreting and applying pertinent parts of the Internal Revenue Code and related regulations and procedures and conducting comprehensive analytical examinations. Making determination and redetermination, or audit, on liability for Federal taxes. Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties.OREDUCATION: A course of study that includes two full years of progressively higher-level graduate education, leading to a Master's degree, in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science.ORA Master's Degree in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science.ORAn equivalent amount of combined education and experience as described in paragraphs above.SPECIALIZED EXPERIENCE: GS-11 LEVEL: 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 that required 1) knowledge of and skill in applying professional accounting principles, concepts and methodology in 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 experience qualifying as specialized include: (This list is not inclusive) Experience in interpreting and applying professional accounting and auditing techniques and practices to examine various tax returns of individuals and/or business organizations. Examining accounting systems and records including computerized accounting and financial information systems which reflect a variety of complex financial operations. Gathering and researching data from a variety of sources, and/or specialized accounting practices unique to a particular trade or industry. The interpretation and application of Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations.OREDUCATION: A course of study that includes 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, finance, law, economics, management, statistical/quantitative methods or computer science.ORAn equivalent amount of combined education and experience as described in paragraphs above.* QUALIFICATIONS CONTINUED UNDER EDUCATION SECTION*Education* QUALIFICATIONS CONTINUED FROM QUALIFICATIONS SECTION*SPECIALIZED EXPERIENCE: GS-12 LEVEL: 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 experience with progressively responsible and diversified professional accounting or auditing work that required the application of 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; Experience with the interpretation and application of Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations; Experience with business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; Experience in corporate financial transactions and financial management principles and practices; Experience interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions. Experience preparing written reports and analyses, and articulating and communicating results and analyses orally and in writing.ANDMEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible. To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to. Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks.ANDTIME AFTER COMPETITIVE APPOINTMENT: By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, 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".For more information on qualifications please refer to OPM's Qualifications Standards.A copy of your transcripts or equivalent documentation is required for positions with an education requirement, or if you are qualifying based on education or a combination of education and experience. An official transcript will be required if you are selected. If the position has specific education requirements and you currently hold, or have previously held, a position in the same job series with the IRS, there is no need to submit a transcript or equivalent at this time. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series.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* 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: Monday - Friday, 8:00 am - 4:30 pm* Alternative work schedule, staggered work hours or telework may be available.* Relocation expenses - no* Pay retention may be offered based on applicable laws and regulations.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.If the position(s) are no longer needed prior to the closing date, this announcement may be closed early.This is an open continuous announcement which will be used to fill vacancies in the locations listed as they become available for the next 12 months contingent upon funding and space requirements. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff dates to be considered: Cutoff date(s): 4/14/2023; 2nd cut-off date: 8/9/2023. This announcement may be amended to include additional cut-off dates within the 12month period if needed, not later than 10 days prior to the additional cut-off date(s). Eligible applicants who apply by the initial cut-off date, will be referred in score order. If additional vacancies exist, remaining applicants will be considered in score order as needed. Selections from this announcement may be made no later than (NLT) 4/15/2024.Read more*

Keywords: Department Of The Treasury, Mobile , Internal Revenue Agent (Examiner) 12 MONTH ROSTER (AMENDED), Accounting, Auditing , Mobile, Alabama