Internal Revenue Agent (Employment Tax Specialist)
WHAT 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-divisions
Vacancies will be filled in the following specialty areas: SB/SE Specialty Exam, Employment Tax
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.
- 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.
- As required, conducts examinations of other kinds of tax returns and special examinations, such as those of claims, collateral requests, or the audit features in important cases of suspected fraud. Participates as employment tax specialist in large case examinations.
- Remains alert for related income tax problems, which may become evident from the examination, and refers such problems to income tax agents.
- Assists taxpayers by providing technical tax information. Writes determination letters based upon written requests from individuals and corporations, including Form SS-8 requests.
Conditions of Employment
- To ensure compliance with an applicable preliminary nationwide injunction, which may be supplemented, modified, or vacated, depending on the course of ongoing litigation, the Federal Government will take no action to implement/enforce the COVID-19 vaccination requirement pursuant to Executive Order 14043 on Requiring Coronavirus Disease 2019 Vaccination for Federal Employees. Federal agencies may request information regarding the vaccination status of selected applicants for the purposes of implementing other workplace safety protocols, such as protocols related to masking, physical distancing, testing, travel, and quarantine.
- If you are in a telework eligible position, you may be directed to temporarily telework on a full-time basis due to COVID 19. Employees must be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. Once normal operations resume, employees may be directed back to the office to perform the duties of their position. Telework eligibility does not guarantee telework; employees must meet and sustain IRS telework eligibility requirements and supervisor's approval to participate in the IRS Telework Program. 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.
- 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 of a U.S. Citizen (Form FS-240))
- Undergo an income tax verification and review of prior performance/conduct.
- Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).
- Complete a Declaration for Federal Employment to determine your suitability for Federal employment, at the time requested by the agency.
- 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 unexpired original or certified copies.
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.
You must meet the following requirements by the closing date of this announcement:
BASIC REQUIREMENTS ALL GRADES:
- Degree in accounting that included at least 30 semester hours in accounting or 24 semester hours in accounting & 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.
- Combination of education & experience: equivalent to 4 years that included courses equivalent to a major in accounting, i.e., at least 30 semester hours in accounting or 24 semester hours in accounting & 6 semester hours in related subjects as described above, in combination with appropriate experience or additional education.
Applicants with CPA certificates may qualify for higher grade levels based on their education &/or experience.
AND SELECTIVE PLACEMENT FACTOR: In addition to the above, coursework must be sufficient to demonstrate all the following: principles of accounting, intermediate accounting, auditing & 2 advanced accounting courses (cost accounting is acceptable as one of the advanced accounting courses).
In addition to the basic requirements, you must have one year of Specialized Experience at a level of difficulty & responsibility equivalent to the next lower grade level in the Federal service or qualifying Education:
MIN QUALIFICATIONS GS-07: One year of Specialized Experience equivalent to the GS-05 grade level which includes experience in or related to accounting or auditing that provided the specific knowledge, skills & abilities needed to successfully perform the duties of the position. Experience must have been acquired in a federal or business environment & must be sufficient to demonstrate:
- Knowledge of & skill in applying the principles, concepts and methodology of professional accounting & related fields and
- Skill in communicating & dealing effectively with others
Qualifying experience may have been in accounting, auditing, tax, financial, legal, or other work that required the knowledge & skill above.
OR EDUCATION: See Education Section below
MIN QUALIFICATIONS GS-09: One year of Specialized Experience equivalent to the GS-07 grade level which includes experience in accounting, auditing, tax, financial, legal or other work that required:
- Knowledge of & skill in applying the principles, concepts & methodology of professional accounting & related fields and
- Skill in communicating & dealing effectively with others
Qualifying experience is:
- Accounting work that includes the design, development, operation or inspection of accounting systems
- Prescription of accounting standards, policies & requirements
- Examination, analysis & interpretation of accounting data, records or reports
- Provision of accounting or financial management advice & assistance to management
Work could also include developing comprehensive accounting & financial information systems in concert with recognized accounting theory & practices as taught in academic institutions & promulgated by accounting standards boards, professional accounting organizations & the Comptroller General. Professional accounting work must have been creative, analytical, evaluative & interpretive. This may include:
- Office auditing of various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations. Interpreting & applying pertinent parts of the Internal Revenue Code & related regulations & procedures & conducting comprehensive analytical examinations
- Making determination & redetermination, or audit, on liability for Federal taxes
- Investigating alleged criminal violations of Federal tax statutes & making recommendations for criminal prosecution & assertion of civil penalties
OR EDUCATION: See Education Section below
MIN QUALIFICATIONS GS-11: One year of Specialized Experience equivalent to the GS-09 grade level which includes experience that required:
- Knowledge of & skill in applying professional accounting principles, concepts & methodology in the examination of accounting books, records & systems
- Skill in interpreting & applying tax law for individuals & business &/or exempt organizations
- Knowledge of business & trade practices to analyze business operations & financial conditions and
- Skill in interacting effectively in a wide range of situations with a broad range of individuals
Examples of qualifying experience include: (This list is not inclusive)
- Experience in interpreting & applying professional accounting & auditing techniques & practices to examine various tax returns of individuals &/or business organizations
- Examining accounting systems & records including computerized accounting & financial information systems which reflect a variety of complex financial operations
- Gathering & researching data from a variety of sources, &/or specialized accounting practices unique to a particular trade or industry
- The interpretation & application of Federal tax law for individuals, business &/or exempt organizations, partnerships, & corporations
OR EDUCATION: See Education Section below
MIN QUALIFICATIONS GS-12: One year of Specialized Experience equivalent to the GS-11 grade level which includes experience with:
- Progressively responsible & diversified professional accounting or auditing work that required the application of professional accounting principles, theory, & practices to analyze & interpret accounting books, records, or systems specifically to determine their effect on Federal tax liabilities & their adequacy for recording transactions affecting tax liabilities
- Interpretation & application of Federal tax law for individuals, business &/or exempt organizations, partnerships, & corporations
- Business & trade practices to develop tax issues based on analysis & evaluation of overall business operations & financial condition
- Corporate financial transactions & financial management principles & practices
- Interacting effectively with a broad range of individuals & negotiating with specialists in accounting, legal, tax, & other similar business related professions
- Preparing written reports & analyses, & articulating & communicating results & analyses orally & in writing
For more information on qualifications please refer to OPM's Qualifications Standards.
Requirements if qualifying based on education or a combination of education and experience (see Qualifications Section above):
- 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
- Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following:
- 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
- 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
- Master's degree (or course of study that includes 2 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
- Equivalent amount of combined education & experience as described above.
- Ph.D. or equivalent doctoral degree (or course of study that includes 3 years of progressively higher level graduate education leading to a Ph.D. degree)in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science
- Equivalent amount of combined education & experience as described above.
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.
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.
- Note: If substituting Superior Academic Achievement (SAA) for experience at the GS-7 level, please note that grade-point averages are rounded to one decimal place. For example, 2.95 will round to 3.0 and 2.94 will round to 2.9. The Qualifications requirements above will reflect if SAA is accepted for this position and the online questionnaire will offer the option to select SAA as a qualifying response.
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.
- Subject to a 1-year probationary period (unless already completed).
- 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: Monday-Friday, Day Shift
- Alternative work schedule, staggered work hours or telework may be available.
- Relocation expenses - no
- 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.
- A Recruitment Incentive MAY be offered, if offered this public announcement will be updated to reflect any incentives.
- 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.
How You Will Be Evaluated
You will be evaluated for this job based on how well you meet the qualifications above.
Your application includes 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.
In addition to the application and application questionnaire, this position requires an online assessment. The online assessment measures critical competencies required to perform the job. In order to be considered for this position, you must complete all required steps in the process, meet all qualifications, and receive a passing score on the required assessment(s). Overstating your qualifications and/or experience in your application materials or on the application questionnaire may result in your removal from consideration. Cheating on the online assessment will result in your removal from consideration.
Rating: You will be assessed on the following competencies (knowledge, skills, abilities, and other characteristics):
- Accounting Principles
- Decision Making
- Interpersonal Skills
- Planning and Evaluating
- Self Management
Category rating will be used to rank and select eligible candidates. If qualified, you will be assigned to one of two quality level categories, CAT A/B, CAT C depending on your responses to the online questions, regarding your experience, education, and training related to this position. Your rating may be lowered if your responses to the online questions are not supported by the education and/or experience described in your application.
Referral: If you are among the top qualified candidates, your application may be referred to a selecting official for consideration. Candidates, if required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring practices), will be interviewed in quality group order. We will not reimburse costs related to the interview such as travel to and from the interview site.
Veterans' preference is applied after applicants are assessed. Preference-eligibles will be listed at the top of their assigned quality group and considered before non-preference-eligibles in that quality group. Qualified preference-eligibles with a compensable service-connected disability of 10% or more will be listed at the top of the highest quality group for this position. For scientific and professional positions Qualified preference-eligibles with a compensable service-connected disability of 10% or more will be listed at the top of the highest category for this position, except at the GS-09 and above.
If you are a displaced or surplus Federal employee (eligible for the Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP), you must receive a rating of category CATA/B to be rated as "well qualified" to receive special selection priority.
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) - 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. If you are serving under active duty, provide certification from the Armed Forces that you will be discharged or released within 120 days from the date of certification. The certification must indicate your dates of service, rank and that you will be separated under honorable conditions. Submit an Application for 10-point Veteran Preference, SF-15, along with the required documentation listed on the back of the form if you are a 10-point preference eligible. For more information on veterans' preference view FedsHireVets.
- Military Spouses (if applicable) - You MUST submit verification of the marriage to the service member (i.e., a marriage license or other legal documentation verifying marriage) AND:
- a copy of your spouse's active military orders; OR
- verification of your spouse's 100% service-connected disability (e.g., VA Letter and/or DD-214); OR
- verification of the service member's death while on active duty (DD-1300/Death Certificate). You are not eligible if you were not married to the veteran at the time of death or have since remarried.
- Current and Former Federal Employees Documentation (if applicable) - It is recommended that you submit a copy of your most recent SF-50 (Notification of Personnel Action) or equivalent personnel action form which shows your current grade and competitive service status (Position Occupied/Block 34 should reflect "1" and Tenure/Block 24 should reflect "1" or "2").
- Career Transition Assistance Plan (CTAP) (if applicable) - You MUST submit the required documentation as outlined at: Career Transition Assistance Plan (CTAP). If you are an IRS CTAP eligible, you can apply for jobs within and outside the commuting area. If you are a Treasury CTAP eligible can apply for jobs within the commuting area.
- Interagency Career Transition Assistance Plan (ICTAP) (if applicable) - If you are a displaced or surplus Federal employee, click Interchange Career Transition Assistance Plan (ICTAP) for eligibility and a detailed list of required documents.
Please note that if you do not provide all required information, as specified in this announcement, your application will be determined incomplete, and you will not be considered for this position (or may not receive the special consideration for which you may be eligible).