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Duties

WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED (SB/SE)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 Small Business/Self Employed Examination, Specialty Examination as follows: 12 positions in Employment Tax The following are the duties of this position at the full working level. Conducts pre-audit analysis of assigned cases, researching any available background materials, and formulates a plan for the audit. Performs employment tax examinations of very large and complex business entities with extensive operations often conducted through subsidiaries or other related operating components. Examinations are conducted both independently and as the employment tax expert on an audit team in the examination of a controlled large case. The incumbent specializes in the areas of Income Tax Withholding, Federal Insurance Contribution Act, Federal Unemployment Tax Act and Railroad Retirement Tax Act. Utilizes advanced investigative, interviewing, fact-finding, and auditing techniques in the examination of voluminous books and records and complex accounting systems to determine if the tax has been accurately reported. Research available guidelines and reference material to resolve questions of tax law that may arise during the course of the examination. Since issues are typically without precedent or the subject of conflicting precedents, this research is of necessity intensive and precise. Prepares a written report and informs the taxpayer or representative of any changes to tax liability, explaining reasons for the adjustment. Negotiates to reach agreement with the taxpayer and explains appeal procedures as necessary.

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: IOR BASIC REQUIREMENTS: 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: 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: Experience in progressively responsible and diversified professional accounting or auditing experience in work that required all of the following: Experience with the application of 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; Interpretation and application of Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations; Experience applying knowledge of business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; Experience applying knowledge of corporate financial transactions and financial management principles and practices; AND Interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions. Experience must be sufficient to demonstrate an extensive knowledge of tax laws, regulations, precedents, and policies relating to employment taxes in order to perform employment tax examinations, and application of professional auditing and accounting knowledge to large and complex business organizations having several related entities or subdivisions and involving varied and complex systems of accounting sufficient to perform examinations. 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