Internal Revenue Agent (Examiner) - DIRECT HIRE (12 Month Register) AMENDED

Company: Internal Revenue Service
Location: Fairfield
Posted on: October 20, 2024

Job Description:

Duties

WHAT ARE THE APPEALS (AP), LARGE BUSINESS AND INTERNATIONAL (LB&I), SMALL BUSINESS SELF-EMPLOYED (SB/SE) AND TAX EXEMPT AND GOVERNMENT ENTITIES (TE/GE) DIVISIONS?



A description of the business units can be found at:



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.

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• Individually, or as a team member, plans and conducts examinations using extensive and specialized knowledge of accounting techniques, practices, and investigative audit techniques to examine and resolve various tax issues of individuals and business organizations that may include extensive subsidiaries with operations of national and/or international scope.
  
• Evaluate the priority issues identified as part of the central classification process and provide feedback regarding issues throughout the examination process. Based on the feedback discussions, adjusts the scope of the examination by expanding or contracting the issues. May serve as a member of a classification team responsible for the identification of priority issues for examination.
  
• Works in partnership with the Senior Revenue Agent in developing significant tax compliance issues, by collaborating with appropriate practice areas, examiners, Counsel, Appeals, and other specialists to leverage and expand complex issue expertise and ensure consistent application and interpretation of tax law.
  
• Conducts independent examinations and related investigations of the most complex income tax returns filed by individuals, small businesses, organizations, and other entities. May include those with diversified activities, multiple partners, and operations of national scope. Assignments require an integrated analysis of intricate and complex accounting systems, business activities, and financing.
  
• Conducts examinations of complex individual and business taxpayers involved in activities or transactions designed 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.
  
• Conducts package audits to determine that other required returns such as information, excise, or specialty returns are filed and conducts concurrent examinations of these and other returns when warranted. Recognizes the need for specialists and makes appropriate referrals.
  
• Conducts independent examinations of the largest and most complex exempt organizations including private foundations, cooperatives, and relevant business entities. May also make quasi-legal determinations an as need basis concerning the entitlement of the largest and most complex exempt organization to initial or continued exempt status with respect to taxes.
  
• Determines the most effective avenue for investigation and review of operations, which normally requires adapting audit and investigative procedures to unique and special situations. Cases involve issues which are without precedent or subject to conflicting precedents.
  
• Prepares the audit plan and acts as team leader in examinations of exempt organizations requiring team audit approach. Exercises alertness in detecting subtle indications of fraud during the course of examination.
  
• Either as a team member or in support of a Team Case Leader works the most complex and complicated accounting, auditing, computational and procedural issues within Appeals. Deals with corporate taxpayer representatives to resolve issues such as complex depreciation, investment tax credit, restricted interest, net rate interest, future interests, adjustments to capital structure, valuation and cost analysis, and change of the accounting methods.
  
• Reviews and analyzes Revenue Agent, Appeals Officer, and Counsel Attorney instructions, reports, case files and support statements, and interprets tax law court decisions, and legal opinions to determine and prepare accurate computations for the most demanding and complex Appeals cases. Cases may involve precedent setting determinations and invariably demand considerable judgment and knowledge in order to interpret case documents and apply the tax law.
  
• Prepares statutory Notices of Deficiency for the most complex un-agreed cases. This necessitates the detailed analysis of case materials prepared by the Revenue Agents and Appeals Officers, the review and application of the Internal Revenue Code, regulations and court rulings, and the provision of all pertinent computations and written explanations to state the tax adjustments and their basis. Notices as formal legal instruments must accurately and comprehensively state each adjustment so that the taxpayer may prepare allegations of error while permitting the government all possible defenses.
  
  
  
  
  Requirements
  Conditions of Employment
  
  
  
  
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  • 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.
    
  • 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))
    
    
  • Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).
    
    
    
    
    
    
    
    Qualifications
    
    Federal experience is not required. The experience may have been gained in the public sector, private sector or 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 REQUIREMENT: 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.
    
    
    
    In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below:
    
    
    
    SPECIALIZED EXPERIENCE: You must have at least one year of specialized experience equivalent to the grade 12 level. Specialized experience is defined as progressively responsible and diversified professional accounting or auditing work that required: Experience applying professional accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems to determine their effect on Federal tax liabilities and their adequacy for recording transactions affecting tax liabilities; Experience interpreting and applying 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 with corporate financial transactions and financial management principles and practices, and interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions.
    
    
    
    For more information on qualifications please refer to .
    
    
    
    Education
    
    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 .
    
    
    
    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 for Foreign Education Credentialing instructions.
    
    
    
    Additional information
    
    
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    • A 1-year probationary period is required.
      
    • Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.
      
      
    • We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
      
      
    • Vacancies within this announcement include bargaining and non-bargaining positions.
      
    • Tour of Duty: Day Shift, Monday - Friday
      
    • Alternative work schedule, staggered work hours or telework may be available.
      
    • A recruitment incentive may be authorized for eligible, highly qualified applicants. If authorized,a service agreement will be provided to new employees prior to entrance on duty. This monetary incentive will be disbursed as outlined in the service agreement.
      
    • Relocation expenses - No
      
    • Some vacancies within this announcement will require the applicant to submit a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.
      
    • The employment of any candidate, including a current employee or a new hire, selected for this position will be conditional on obtaining and maintaining a High Risk Security Clearance.
      
    • Obtain and use a Government-issued charge card for business-related travel.
      
    • Vacancies within this announcement include varying Position Sensitivity and Risk levels (e.g., Non-Sensitive (NS)/Low Risk, Noncritical-Sensitive (NCS)/Moderate Risk, Moderate Risk (MR)).
      
    • 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.
      
    • LB&I also has career opportunities in the areas of financial institutions and products and other specialty areas, that you will be considered for if your application demonstrates experience in these areas.
      
      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, 11/06/2024. This announcement will 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.
      
      
      
      Amended to include: The Fair Chance to Compete for Jobs Act.
      
      
      
      
      
      
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      Benefits
      
      
      
      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. .
      
      
      
      
      
      
      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.
      
      
      
      
      
      
      
      Required Documents
      
      
      The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.
      
      
      
      
    • Online Application - Questionnaire
      
    • Education - See Education Section above
      
    • Registration/License (If Applicable) - active, current registration/license
      
      
      
      
    • 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 may not be considered for this position (or may not receive the special consideration for which you may be eligible).
      
      
      
      
      How to Apply
      
      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 11/06/2024 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 11/06/2024.
      
      To preview the Application Questionnaire, please click the following link:
      
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      • 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 11/06/2024.
        
        To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account (). 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: . 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: .
        
        
        
        
        
        Agency contact information
        
        
        Guadalupe Flores
        
        
        
        
        Phone
        
        
        
        Email
        
        
        
        
        
        Address
        
        
        Appeals
        
        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 . 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 & Transparent
        
        The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
        
        
        
        
        
        
        
        
        
        
        
        
        
        
        

Keywords: Internal Revenue Service, Sacramento , Internal Revenue Agent (Examiner) - DIRECT HIRE (12 Month Register) AMENDED, Accounting, Auditing , Fairfield, California