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Duties

WHAT IS THE Large Business and International (LB&I) 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: Cross Border Activities, Practice Network, Jurisdiction to Tax Team 1149 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. Serves as a technical expert in examinations of significant tax compliance issues and provides expert advice that may impact tax compliance strategy and the examination program as a whole. Drafts or reviews work projects involving emerging issues and areas of non-compliance. Serves as an issue expert in the examination of LB&I returns. Exercises significant authority and responsibility in planning, directing, and coordinating the examination of certain significant complex issues. Serves as a lead for other revenue agents and specialists assigned to an examination and counsel attorneys. Leads the team in conferences with appeals, including issue resolution meetings such as fast track. May be assigned to multiple examinations simultaneously. Functions as a resource in certain technical areas of expertise. Collaborates and coordinates with other experts, revenue agents, counsel attorneys, appeals officers, and/or specialists throughout IRS to leverage and expand expertise and ensure consistent application and interpretation of tax laws within those areas.

Requirements

Qualifications

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-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 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. OR Currently 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-14 LEVEL: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service. Specialized experience is experience that is related to the work of this position and has provided you with the competencies required for successful job performance. Qualifying experience is experience that demonstrated accomplishment of legal, tax accounting, or other project assignments that required a wide range of knowledge of Federal tax laws, regulations, precedent decisions, or other areas related to the position to be filled. Technical experience applying the inbound taxation knowledge of tax laws and regulations relating to Jurisdiction to Tax issues such as determination of US trade or business, permanent establishments, determination of effectively connected income (IRC Sections 864 and the regulations), income attributable to a permanent establishment (US tax treaties and AOA principles). Experience with US taxation of foreign entities' US branches (IRC sections 882, 881) and the Branch Profit Tax and Branch Level Interest tax (IRC section 884), knowledge of related international withholding provision of IRC section 1442, 1446 and 1445, complex US branch allocations of effectively connected expenses including interest expense per Treas. Regulation 1-882-5 and allocations per Treas. Regulation 1.861-8, IRC section 59A and the regulations thereunder. Experience with large, complex business returns in international tax areas (i.e., international business provisions of the Tax Cuts & Jobs Act, Foreign Tax Credits, Earnings & Profits, Expense Allocation and Apportionment, Sourcing of Income, Subpart F, Outbound transfers of Intangible Property, Transfer Pricing, controlled foreign corporations, disregarded entities and check-the-box elections, Advance Pricing and Mutual Agreement (APMA), including Treaties, Advance Pricing Agreement (APA), and Competent Authority procedures) and experience evaluating and explaining complex international tax concepts to others both verbally and in writing. AND MEET 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. AND TIME 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.

Education

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.

Contacts

• Address LBI - Director Cross Border Activities 1111 Constitution Ave NW Washington, DC 20224 US
• Name: (ERC) Employee Resource Center
• Phone: 866-743-5748