Job opening: Internal Revenue Agent (Technical Specialist - Emerging Issues)
Salary: $122 198 - 183 202 per year
Published at: Apr 16 2024
Employment Type: Full-time
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 SMALL BUSINESS SELF EMPLOYEDDIVISION?
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:
SB/SE DEPUTY COMMISSIONER EXAM, FIELD EXAMINATION, EXAM - GULF STATES AREA
The following are the duties of this position at the full working level.
Working with SB/SE Management Team, other BOD's (TEGE, W&I, LB&I), Revenue Agents, Counsel and Appeals, this position provides continuing analysis for the technical issues and central point of information and contact for the Service nationwide. Studies technical issues by working with industry representatives and groups analyzing news media, market reports, trade publications, corporate prospectus, and stockholder reports. Identifies trends, conditions, and events that warrant uniform industry-wide review or modification of existing audit procedures. Writes articles for publication in various technical digests. As necessary, drafts or revises the Techniques Handbook and IRM for the technical issues. Makes recommendations for development of new tax laws affecting technical areas. Formulates and prepares final reports on coordinated issues and other significant, high-impact, or unique issues.
Communicates and coordinates technical policy among managers examining cases.
Provides input to work plans, as appropriate, to ensure coordinated issues and other significant issues are considered.
Provides technical and procedural guidance to Service personnel before, during, and after the examination. Identifies and discusses any issues that require technical advice, field service advice, or industry-wide coordination procedures to be followed.
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:
QUALIFICATION REQUIREMENTS:
BASIC REQUIREMENTS All GRADES (ALSO MEETS GRADE 5 QUALIFICATIONS): 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.
AND
SPECIALIZED EXPERIENCE: In addition to the meeting the basic requirement, you must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service. Specialized experience for this position includes: Progressively responsible and diversified professional accounting or auditing work. Experience with applying professional accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems to determine their effect on Federal tax liabilities and their adequacy for recording transactions affecting tax liabilities. Experience interpreting and applying Federal tax law and regulations 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 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 you must have experience with examination work applying United States laws under Title 26 as well as Title 31 and applying United States tax treaties with other governments, to the international assets and transactions of United States persons; Experience applying the proper tax calculation of income tax liabilities associated with income earned outside the United States or e-Commerce, informational reporting requirements associated with international assets, e-Commerce and penalties applicable for the failure to comply with the United States reporting requirements for international transactions and international assets. Experience working examination cases which involve offshore businesses, private entities, investors in offshore activities, and emerging issues such as marijuana, virtual commerce, gig economy, and any other emerging issues that have income tax implications. Experience providing written and/or oral guidance (e.g. reports, memorandums, and procedural instructions) to other examiner(s) regarding the proper treatment of international transactions, international assets, emerging issues such as marijuana, virtual commerce, gig economy, and any other emerging issues that have income tax implications.
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 EXAM - Examination Deputy Operations
1111 Constitution Ave NW
Washington, DC 20224
US
- Name: (ERC) Employee Resource Center
- Phone: 866-743-5748