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Duties

WHAT IS THE SMALL BUSINESS/SELF EMPLOYED (SBSE) 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: SBSE EXAM - Examination Operations, Field Exam The following are the duties of this position at the full working level. Incumbent identifies areas most vulnerable to potential criminal fraud activity within the Employee Plans, Examination or Exempt Organization functions and/or SB/SE Examination. Evaluates, externally and internally, identified allegations or issues of potential fraud, including abusive tax and promoter schemes, to determine the appropriate action to take, including fraud referral to the IRS Criminal Investigation (CI) function. Formalizes plans for providing fraud training for fraud coordinators and schedules training for the compliance staff. Coordinates with the CI function to determine which potential fraud issues should be prioritized for referral to the CI function. Implements the corporate fraud approach for the TE/GE Employee Plans or Exempt Organization and/or SB/SE Examination including ensuring key controls are implemented to ensure fraud is identified and addressed in the appropriate tax-exempt sector; or leads a team in TE/GE and/or SB/SE Examination conducting SEP examinations and investigations of the most complex income tax returns. Identifies and implements a methodology to track and obtain feedback on the value of information items referred to other IRS Divisions and pursues an agreement to ensure information items are prioritized for examination. Meets with examiners and managers on an as-needed-basis to assist in identifying Exempt Organization, Employee Plans, and/or SB/SE Examination or SEP cases with fraud potential and determining when first indications of fraud are present; assists in case development. Identifies possible trends among preparers/representatives, industry patterns, pockets of noncompliance, and areas of specific training needs; provides individual as well as group training. Reviews potential fraud referrals for quality and compliance with IRM as well as local criminal criteria; coordinating with the appropriate FTA for that area.

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-14 LEVEL: 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 that required: Experience applying professional accounting 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 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, and corporate financial transactions and financial management principles and practices; Interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions. Experience in teaching and instructing one on one and/or in large group settings. Experience in fraud related issues independently recommending development of civil and criminal fraud. Experience in criminal prosecution proceedings (i.e. rules of criminal procedures and rules of evidence). Experience serving as a technical expert on investigative findings in Criminal proceedings and as a resource person in fraud matters, including advising employees/managers on interpretation of laws, policies, and procedures. Experience developing leads with many agencies such as assisting the U.S. Attorneys or Counsel and Experience with international transactions in a global business environment. AND MEET TIME IN GRADE (TIG) REQUIREMENT: For positions above the GS-05, applicants must meet applicable time-in-­grade requirements to be considered eligible. One year (52 weeks) at the next lower grade level is required to meet the time-in-grade requirements for the grade you are applying for. 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