Job opening: Tax Specialist (Appeals Tax Computation)
Salary: $69 107 - 111 157 per year
Published at: Dec 28 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 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:
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, together with appropriate schedules and exhibits, to reflect finally determined adjustments and tax liabilities, analyzes and interprets revenue agent work papers and Revenue Agents Report (RAR's); and prepares re-computations as needed for refund litigation cases.
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 notices of deficiency, together with all accompanying statements and exhibits for un-agreed individual, fiduciary, employment (worker's classification), and gift and excise tax returns as a result of conclusions and work papers received from Appeals Officers. Explains adjustments in notices in a succinct manner to allow taxpayers an opportunity to defend error(s). Adjusts or re-computes all "pass through" and related adjustments to determine the correct tax basis and re-determine tax liability.
Obtains and analyzes information from transcripts of account, tax returns and other documents for use in the preparation of account statements.
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.
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 : ACCOUNTING KNOWLEDGE: You must have knowledge of Principles of Accounting and Intermediate Accounting. Candidates can demonstrate this knowledge either through successful completion of twelve semester hours (6 basic and 6 intermediate) or eighteen quarter hours (9 basic and 9 intermediate) of college level accounting work and/or experience. Applicants qualifying based on education must submit transcripts with their application.
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-11 LEVEL: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service. Specialized experience for this position includes: Experience that demonstrates a substantive knowledge of business practices, basic accounting principles, and Federal tax laws and regulations; and that required the ability to audit tax records, analyze systems and bookkeeping, use factfinding techniques, and develop interpersonal skills. Qualifying specialized experience may have been gained in work such as:
Office auditing of various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations.
Applying pertinent parts of the Internal Revenue Code and related regulations and procedures to: (1) conduct comprehensive analytical examinations, (2) use creative in-office factfinding techniques, and (3) develop effective public contact skills.
Determination and redetermination, or audit, on liability for Federal taxes.
Program evaluation, internal audit or administrative management of the assessment and collection of Federal taxes (other than alcohol and tobacco).
Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties.
Collecting delinquent Federal taxes (other than alcohol and tobacco), including canvassing for unreported taxes due, and securing delinquent returns.
Apply tax accounting principles and interpret tax law [e.g. Internal Revenue Code (IRC), Internal Revenue Regulations, and Internal Revenue Manual (IRM)] to understand the tax impact of the tax issues on the various income tax cases (i.e. individual and business) and apply the appropriate tax law to generate tax computations for customers (i.e. Counsel and Appeals Officers). Analyze and reconcile transcripts to tax returns to determine the correct tax starting point and identify transactions that affect the tax liability using resources (e.g., researching IDRS). Reconcile tax returns to information input into the system [e.g., Report Generation System (RGS)] to resolve any discrepancies and variances to ensure that it is set up accurately and reflects current account information. Analyze work-papers in the file to clarify the rationale for adjustments. Communicate both verbally and in writing with customers to explain the tax computations.
OR
EDUCATION: You may substitute education for specialized experience as follows: Three years of progressively higher level education leading to a PH.D. or equivalent degree in a related field such as accounting, auditing, taxation, business administration, law or other related fields.
OR
LLM., if related.
OR
COMBINATION OF EXPERIENCE AND EDUCATION: You may qualify by a combination of experience and education.
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 Appeals - Specialized Exam Prog and Ref
1111 Constitution Ave NW
Washington, DC 20224
US
- Name: (ERC) Employee Resource Center
- Phone: 866-743-5748