Job opening: Internal Revenue Agent (Appeals Tax Computation Specialist)
Salary: $82 830 - 133 236 per year
Published at: Sep 07 2023
Employment Type: Full-time
Click on "Learn more about this agency" button below to view Eligibilities being considered and other IMPORTANT information.
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Duties
WHAT IS THE APPEALS (AP) 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: Office of Appeals Specialized Exam Prog and Ref Technical Support
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.
Prepares audit statements with appropriate schedules and exhibits to reflect finally determined adjustments, tax liabilities and additions thereto on cases encompassing all types of taxpayers (individuals, corporations, partnerships, trusts, estates) engaged in all phases of economic activity where income may be derived from many sources and where several operating sub-divisions may exist. Cases involve income, profits, estate, gift, excise, and employment taxes. Analyzes and interprets Appeals case file documents, Internal Revenue Agent work papers and Revenue Agent Reports generated on a variety of tax computational software applications. Prepares recomputations as needed for refund litigation cases.
Performs all necessary tax computations, and assigned accounting review studies on complex cases settled by the Appeals Office or by Counsel, e.g., adjustments to capital structures (recapitalization, liquidation, consolidation); estates involving residuals with more than two interrelated unknowns; cases involving overpayments which are subject to Joint Committee review; accounting problems of affiliated groups and multiple operating units; tax problems of investment trusts, banks, mutual institutions, public utilities and foundations; depletion for multiple operating units; partnerships - basis of transferee-partners in trust, TEFRA computations and processing, and restricted and net rate interest.
Prepares Rule 155 computations in Tax Court cases giving effect to the Court's opinion and any stipulated adjustments. Assures that all necessary adjustments are taken into account in computing corrected tax liability which becomes the basis for the Court's decision. Prepares draft stipulations expressing the tax effect of agreed disposition or complex cases docketed for trial before the United States Tax Court.
Serves as consultant and advisor to Team Managers, Appeals Officers, and Counsel Attorneys with respect to the complex statutory provisions relating to tax accounting problems and current procedures affecting audit features in cases under consideration. Devises computation formats reflecting new legislation or precedent court decisions where no forms are available or applicable, and in order to standardize computation formats for future cases of a similar nature.
Prepares computations in order to determine jurisdictional limits of Joint Committee cases. Prepares computations and explanations for the drafting of Joint Committee letters containing final determinations of IRS. Obtains and analyzes information from transcripts of account, tax returns and other documents for utilization in the preparation of statement of account. Prepares final computations when taxpayers do not petition the Tax Court after receipt of a statutory notice of deficiency, or when they do petition, but their case is dismissed without trial. Prepares tax analysis work sheets on cases involving deficiencies or overpayments in which the collection of or allowance of interest is restricted or prohibited by law. Upon request of Appeals Officers or Counsel, prepares tentative computations, schedules and exhibits reflecting the impact of legal options or settlement possibilities.
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-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.
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-12 LEVEL: 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.
For more information on qualifications please refer to OPM's Qualifications Standards.
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
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 Appeals - Specialized Exam Prog and Ref
1111 Constitution Ave NW
Washington, DC 20224
US
- Name: (ERC) Employee Resource Center
- Phone: 866-743-5748