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Duties

WHAT IS THE TAX EXEMPT GOVERNMENT ENTITIES (TEGE) 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: TEGE - Exempt Organizations and Government Entities 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. Independently analyzes and reviews the most difficult completed Employee Plans determination and examination reports involving large and complex pension, profit-sharing, stock bonus and bond purchase plans. Reviews determinations, amendments, curtailments, terminations and examination reports. Determines the nature and extent of technical review necessary and determines whether cases are approvable or require further explanation or modification. Reviews the tax law, accounting and procedural aspects of assigned plans and returns including related proposals. Typically, cases contain the most difficult tax and accounting problems and other features of special importance or impact such as those involving conflicting precedents, questionable tax practices or major tax fraud. Thoroughly reviews the tax law, accounting and procedural aspects in reviewing correspondence cases and reviewing telephone calls. Determines the correctness of conclusions reached. Typically, cases contain the most difficult tax and accounting problems and other features of special importance or impact such as those involving conflicting precedents, questionable tax practices or major tax fraud. Mastery of the knowledge of tax law, precedents, rulings and court decisions relating to exempt organizations and employee plans, and skill in applying tax laws in cases of great significance or in issues of considerable complexity, controversy or impact.

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. AND SPECIALIZED EXPERIENCE FOR GS-13: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: Independently conducting examinations of exempt organizations and related business entities and making determinations on initial and continuing exempt status of these organizations. Providing technical advice and assistance on exemptions to organizations' representatives and other service employees. Adapting standard audit and investigative procedures, relying on similar but not identical precedents as necessary for the examination of exempt organizations such as private foundations and cooperatives which operate multiple business entities, or which generate income unrelated to the exempt purpose. Reviewing exempt organizations financial and other operating data as well as related records of business operations intended to further exempt purposes and income sources unrelated to exempt activity. Examples of Specialized Experience are: Devising detailed plans for audits and making necessary revisions after initiating contacts and studying preliminary findings. Exercising alertness in detecting indications of fraud during course of the examination. Performing research and analysis to establish proper interpretation and application of tax regulations in cases which are similar but not identical with case precedent. Discussing case issues with organizations' representatives to arrive at the proper determination of facts and application of pertinent provisions of the law. Initiating actions to establish, increase, or decrease tax liability. Preparing written reports of examinations. Performing detailed research into such factors as legal and financial responsibilities between multiple businesses operated by exempt organizations, membership organizations allocating monies to political purposes, and social membership organizations with substantial gross receipts from the general public. OR COMBINATION OF EXPERIENCE AND EDUCATION: You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions. 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 TEGE - Exempt Organizations and Government Entities 1111 Constitution Ave NW Washington, DC 20224 US
• Name: (ERC) Employee Resource Center
• Phone: 866-743-5748