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Duties

WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED 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 area: Small Business Self Employed Office of Fraud Enforcement 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. Meets with managers and examiners to provide advice/guidance in identifying and developing cases with fraud potential and determining when firm indications of fraud are present. Identifies possible trends among practitioners, industry patterns, pockets of noncompliance, and areas of specific training needs; provides training. Reviews all civil fraud cases for technical accuracy and documentation to ensure appropriate, consistent application of the civil fraud penalty. Works with Area Counsel as needed. Recommends assertion of the civil fraud penalty when appropriate. Reviews potential fraud referrals for quality and compliance with IRM as well as local criminal criteria. Participates in and facilitates criminal fraud referral evaluation conferences and monitors the timetable of these conferences. Tracks progress of case through the fraud development and referral process. Develops and instructs fraud training courses and annual CPE classes. Coordinates and conducts fraud awareness training.

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-13 LEVEL: You must meet the basic requirements and have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in Federal service. Qualifying experience must have been with professional accounting and auditing 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 in interpreting and applying 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; and experience in interacting effectively with a broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions. In addition to the above your specialized experience for this position includes: experience interpreting and applying the Internal Revenue Code, tax laws/regulations and court cases related to complex tax issues including potential fraud issues; Experience developing potential fraud cases and making recommendations of civil fraud penalties and/or criminal prosecutions; Experience with oral and written communication to effectively prepare memorandums, procedural guidance, training materials, to conduct training or make presentations, etc. related to potential fraud development. 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 SBSE OFE - Office of Fraud Enforcement 1111 Constitution Ave NW Washington, DC 20224 US
• Name: (ERC) Employee Resource Center
• Phone: 866-743-5748