Click on "Learn more about this agency" button below to view Eligibilities being considered and other IMPORTANT information. For additional information regarding the Pathways Program, please refer to: Students & Recent Graduates on USAJOBS. WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? Visit us on the web at www.jobs.irs.gov

Duties

The IRS Internal Recent Graduates Program affords a developmental opportunity to IRS employees, who have graduated within the previous 2 years from a qualifying educational institution or program. In addition, the IRS implemented the new IRS Forward Recent Graduate Program that includes an additional year of formal development, training, networking, project teams, and may include rotational assignments. Upon successful completion of the program requirements, you will be promoted at the grade level within the position's career path, not higher than the full-working level of the position selected, to which you meet qualifications and time-in-grade requirements. If for any reason do not successfully complete the program, you will be returned to the previous grade of the same or similar position you previously held within IRS prior to being selected for the Recent Graduates Program. Program requirements include but are not limited to: Successful completion of at least 1 to 2 years of continuous service depending on the position. Completion of at least 40 hours of interactive training. Mentorship; Demonstration of successful job performance; and Meet the qualification position standards. Conversion to the competitive service is not implied or guaranteed. If selected, you will be placed in a developmental position as a Tax Specialist GS-0526-GS 07 with promotion potential to GS-09 in one the division(s) listed below: Appeals 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 Program and Referrals 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. Performs audit work on cases that include individual and fiduciary income tax returns, both non-business and business, some employment, and gift and excise tax returns. Prepares audit statements, schedules, and exhibits to reflect adjustments and tax liabilities, and recomputations for refund litigation cases. Prepares notices of deficiency for disputed individual income tax cases as a result of conclusions and workpapers received from Appeals Officers. Explains adjustments in notices clearly and precisely so that taxpayers may prepare their argument to support the alleged error(s) that occurred. Adjusts or recomputes all "flow throughs" and related adjustments to determine the correct tax basis and redetermines tax liability. Prepares Rule 155 computations in Tax Court cases effecting the opinion of the Court and its stipulations. Assures that necessary adjustments are considered in tax computations that become the basis of Court decisions. Prepares audit statements, schedules and exhibits to reflect the finally determined adjustments and tax liabilities; prepares statements of account; analyzes and interprets workpapers and reports; makes tentative computations for evaluation of settlement possibilities for use by Appeals Officers and Counsels. Prepares audit statements, exhibits, schedules, basic stipulation and decision documents for the court and other appropriate documents to reflect issue disposition and effect case closure. Determines if cases require restricted interest computations, expedite handling and/or other specialized procedures. Determines restricted interest rates to be used, limitations, coverage periods, allowances or over-assessments, and potential overpayments. Calculates the interest for cases where taxes, penalties and interest are due which result from application of one or more sections of the code and regulations. Determines and computes the interest relating to Interest Netting issues.

Requirements

Qualifications

In order to qualify, you must first meet Pathways Recent Graduate Program eligibility: You must have, within the previous 2 years, completed all educational requirements for a qualifying associate, bachelor, masters, professional, doctorate, vocational or technical degree or certificate from a qualifying institution; or intended graduation is no more than 9 months from date of application. -OR- Veterans (as defined in 5 U.S.C. 2108) who, due to a military service obligation, were precluded from applying to a Recent Graduates Program during any portion of the 2-year eligibility period may have their eligibility period extended so that they receive the full 2 years of eligibility. The remaining 2-year eligibility period will begin upon his or her release or discharge from active duty. The veteran's eligibility period may not extend beyond 6 years from the date of completion of all requirements of an academic course of study. Secondly, you must meet any basic requirements of the position and the experience requirements described in the Office of Personnel Management (OPM) Qualification Standards for General Schedule Positions, Administrative and Management Position. INDIVIDUAL OCCUPATIONAL REQUIREMENT: Undergraduate Education: Major study -- any field. Graduate Education: Major study -- accounting, auditing, taxation, business administration, law, or other related fields. Specialized Experience (for positions above GS-5): Experience that demonstrated 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. or CPA Certificate or Bar Membership A certificate as a Certified Public Accountant (CPA) obtained through written examination or membership in the bar of a State, territory, or the District of Columbia meets the requirements for GS-5. Applicants with CPA certificates or bar membership may also qualify for higher grade levels based on their education and/or experience. 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-07: Applicants must have at least one (1) year of specialized experience at the next lower grade GS-05, or equivalent in other pay systems. Examples of specialized experience includes. Experience that demonstrates 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. OR EDUCATION: You may substitute education for specialized experience as follows: 1 full year of graduate level education in a field of study such as: accounting, auditing, taxation, business administration, law, or other related fields. OR Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 2.95 or higher on a 4.0 scale for all completed undergraduate courses or those completed in the last 2 years of study, or a GPA of 3.45 or higher on a 4.0 scale for all courses in the major field of study or those courses in the major completed in the last 2 years of study, or rank in the upper one third of the class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies. 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-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. For more information on qualifications please refer to OPM's Qualifications Standards.

Education

This position has an education requirement. You MUST submit dated documentation showing completion or intended completion (not to exceed 9 months from the date of application) of all educational requirements (e.g. letter from the registrar, unofficial transcripts) by the closing date of the announcement. An official transcript will be required if you are selected.

• Note: If substituting Superior Academic Achievement (SAA) for experience at the GS-7 level, please note that grade-point averages are rounded to one decimal place. For example, 2.95 will round to 3.0 and 2.94 will round to 2.9. The Qualifications requirements above will reflect if SAA is accepted for this position and the online questionnaire will offer the option to select SAA as a qualifying response.

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.

CERTIFICATE: If you are qualifying based on a certificate program, please refer to Treasury's Pathways Program for more information on qualifying certificate programs. A Certificate program is a post-secondary educational program, in a qualifying educational institution, equivalent to at least one full- time academic year of study, that is part of an accredited college-level, technical, trade, vocational or business school curriculum.

For more information on education requirements go to Treasury's Pathways Program.

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