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Duties

WHAT IS THE APPEALSDIVISION? 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: Independent Office of Appeals: Case & Operations Support (C&OS): Acct & Proc Supp (APS) Exam, APS Coll and APS Special Program. 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. Analyzes, resolves, and processes all types of difficult and complex issues/problems for appeals and counsel cases including complex restricted interest cases on which assessment or allowance is restricted or prohibited by Internal Revenue Code and Regulations. Determines if the case requires restricted interest computations, net rate, expedite handling or other specialized procedures. Analyzes data consistent with the applicable tax laws and regulations to resolve and process all types of difficult and complex issues/problems including the most complex restricted interest and problem resolution for Appeals and Counsel cases. Determines restricted interest rates, limitations, periods covered, allowances, overassessments, and potential overassessments. Calculates restricted interest for cases where taxes, penalties, and interest are due which result from application of one or more sections of law. Cases involve complex computations such as tax, penalty and interest, multi-year restricted interest, offsets from joint accounts to individual prior liabilities, net rate and adjustments to previous assessments. Applies the relevant sections of the Internal Revenue Code and Regulations to determine adjustments and assess the impact and conditions such as net operating loss, carrybacks/carryovers, unused or related Investment tax credits, net rate and accumulated earnings tax. Determines and computes the proper assessable and allowable interest considering the affected tax periods and varying interest rates. Computes allowable interest and the abatements of interest and penalties due to overpayments and/or overassessments. Completes related adjustment documents for cases where interest is restricted or prohibited and determines the disposition of overpayments. Reviews case file upon receipt including tax returns, agreement forms/decision Tax Court Petitions, documents, workpapers, reports, and adjustment documents to assure that all prescribed documents are present, complete and consistent with case file information. Ensures that all necessary documents are properly signed and executed. Takes expeditious corrective action to process adjustments to the taxpayer's account including complex quick assessments, potential statute cases, non-master file cases, advance payments, credit transfers, manual refunds, termination and jeopardy assessments. Analysis often requires the examiner to verify complicated conditions such as those affecting taxpayer's account history and credit availability, AIMS status, and to retrace various tax computations (deficiencies and/or overassessments) and adjustments to previous tax, penalty, and interest. Determines and initiates a variety of special processing adjustment documents such as for cases having non-masterfile or redefined periods, cases reporting joint return deficiencies for one spouse, cases involving separate returns changed to joint returns. Applies the law and regulations to verify, determine and control the statute of limitations on a wide variety of tax returns. Reviews and issues statutory notices of deficiency. Sequences the input of adjustment documents for entering interest credit transfers, taxes, penalties and other transactions to adjust the account properly. Schedules manual refunds and assessment dates consistent with national, regional and local guidelines. Records actions taken in resolution of cases to ensure audit trail integrity.

Requirements

Qualifications

You must meet the following requirements by the closing date of this announcement: SPECIALIZED EXPERIENCE GS-09: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-08 grade level in the Federal service. Specialized experience for this position includes: Experience working/adjusting individual and/or business accounts, applying tax law, regulations, practices, tax forms, notices, bills, and other documents relative to this position. Identifying organizational functions, terminology, quality assurance techniques and reporting requirements to coordinate workflow and resolve related problems; Experience reviewing and applying administrative policies, procedures and functions to provide support for processing the work; Experience identifying the nature and scope of complex problems or issues (e.g., identity theft, manual refunds, carrybacks/forwards) make appropriate adjustments to accounts, and advise the taxpayer of options for resolutions; Experience with on-line systems, research materials, technology and tools to resolve taxpayer's inquiries/issues. 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". 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. 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 Appeals - Case and Operations Support 1111 Constitution Ave NW Washington, DC 20224 US
• Name: (ERC) Employee Resource Center
• Phone: 866-743-5748