Positions under this announcement are being filled using a Direct Hire Authority (DHA). For information on the Recruitment Incentive please reference the Additional Information section of this announcement. Click on "Learn more about this agency" button below to view Eligibilities being considered and other IMPORTANT information. WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? Visit us on the web at www.jobs.irs.gov

Duties

WHAT IS THE LARGE BUSINESS AND INTERNATIONAL 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: Large Business and International, Director, Withholding, Exchange and International Individual Compliance (WEIIC), DFO IIC The following are the duties of the positions at the full working level. GS-09 Duties: Plan and conduct independent limited examinations and related investigations of a variety of individual and business taxpayers, or exempt organization, employee plans or government entities involving complex tax issues and accounting records and typical methods. Specialty Program TCOs specialize in the areas of Federal Income Tax Withholding (FITW), Federal Insurance Contribution Act (FICA) and Federal Unemployment Tax Act (FUTA). Advise taxpayers of his/her rights as defined in the examination and appeal guidelines, the actual examination procedures, and an explanation of current tax and reporting responsibilities and the importance and benefit of meeting future responsibilities. Conduct required filing checks to determine that other required returns are filed. Conduct concurrent examinations of these and other related returns when warranted. Identify issues to be pursued based on large, unusual or questionable items that produce a significant tax or compliance effect and utilizes the tax law and facts needed to resolve them. Consider gross income during the examination of all income tax returns. Recognize indicators of fraudulent activity and develops appropriate referrals. Provide guidance and limited training to targeted audiences that may include taxpayers or IRS employees on technical tax law and accounting policies, practices, and principles as it relates to pertinent tax law modifications. GS-11 Duties: Plans and conducts independent examinations and related investigations of a variety of individual and business taxpayers involving complex tax issues and accounting records. Such examinations may include business issues such as taxpayer's methods of accounting (cash and/or accrual basis), depreciation, inventory valuation, cost of goods sold, prepaid assets and expenses, and E-commerce. For Specialty Programs, such activities include investigations of strategic or special emphasis programs such as claims, non-filers, worker classification, tip reporting, and fringe benefits and other issues. Conducts examinations both independently and as part of an audit team. Specialize in the areas of Income Tax Withholding, Federal Insurance Contributions Act, and Federal Unemployment Tax Act. Advise taxpayers of their rights as defined in the examination and appeal guidelines; examination procedures; current tax and reporting responsibilities; and the importance and benefit of meeting future responsibilities.

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-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. You must meet the following requirements by the closing date of this announcement OR time of referral: BASIC REQUIREMENT: SELECTIVE PLACEMENT FACTOR: Applicants must provide evidence of accounting knowledge at a level that is equivalent to 6 semester hours of accounting for positions at the GS-9 level and below or 12 semester hours of accounting for positions above the GS-9 level. In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below: SPECIALIZED EXPERIENCE/EDUCATION FOR GS-09: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service. Specialized experience for this position includes: 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. 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. OR You may substitute education for specialized experience as follows: Master's or equivalent graduate degree in a field of study in an accredited college or university in accounting, auditing, taxation, business administration, law, or other related fields. OR 2 full years of progressively higher-level graduate education leading to such a degree in accounting, auditing, taxation, business administration, law, or other related fields. OR LL.B. or J.D., if related to accounting, auditing, taxation, business administration, law, or other related fields. SPECIALIZED EXPERIENCE/EDUCATION FOR GS-11: 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 using business practices, basic accounting principles, and Federal tax laws and regulations to audit tax records, analyze systems and bookkeeping, use fact-finding techniques, and develop interpersonal skills. Auditing various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations; Interpreting and applying pertinent parts of the Internal Revenue Code and related regulations and procedures; Making determinations on liability for Federal taxes; Program evaluation, internal audit or administrative management of the assessment and collection of Federal taxes; Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties; Collecting delinquent Federal taxes, including canvassing for unreported taxes due, and securing delinquent returns; Experience in areas such as Income Tax Withholding, Federal Insurance Contributions Act and Federal Unemployment Tax Act; Experience in analytical techniques, indirect methods of determining taxable income and judgement to evaluate information and to reach decisions on issues; Experience in conducting extensive research of various resources and references to answer legal questions, including consideration of judicial decisions and legislative intent in cases requiring the adaptation of precedents to current tax return examinations. OR A Ph.D. or equivalent doctoral degree or three full years of progressively higher-level graduate education leading to a Ph.D. or equivalent doctoral degree in accounting, auditing, taxation, business administration, law or other related fields; One year of graduate education is creditable in accordance with its relationship to a year of full-time study at the school attended. OR LL.M., if related OR Combined graduate education and experience as defined in paragraphs above. For more information on qualifications please refer to OPM's Qualifications Standards.

Education

For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected.

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 LBI - Director Wth International Individual Compliance 1111 Constitution Ave NW Washington, DC 20224 US
• Name: IRS Austin External
• Email: [email protected]