Job opening: Internal Revenue Agent (Senior Revenue Agent (Examiner))
Salary: $122 198 - 191 900 per year
Published at: May 28 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 LARGE BUSINESS AND INTERNATIONAL (LBI) 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 Cross Border Activities, Practice Network-Organizations/Restructuring
The following are the duties of this position at the full working level.
Serves as a technical expert in examinations of significant tax compliance issues and provides expert advice that
may impact tax compliance strategy and the examination program as a whole.
Drafts or reviews work projects involving emerging issues and areas of non-compliance.
Serves as an issue expert in the examination of LB&I returns. Exercises significant authority and responsibility in
planning, directing, and coordinating the examination of certain significant complex issues.
Serves as a lead for other revenue agents and specialists assigned to an examination and counsel attorneys. Leads
the team in conferences with appeals, including issue resolution meetings such as fast track. May be assigned to
multiple examinations simultaneously.
Functions as a resource in certain technical areas of expertise. Collaborates and coordinates with other experts,
revenue agents, counsel attorneys, appeals officers, and/or specialists throughout IRS to leverage and expand
expertise and ensure consistent application and interpretation of tax laws within those areas.
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 IOR: 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: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service. Specialized experience is experience that is related to the work of this position and has provided you with the competencies required for successful job performance. Qualifying experience is experience that demonstrated accomplishment of legal, tax accounting, or other project assignments that required a wide range of knowledge of Federal tax laws, regulations, precedent decisions, or other areas related to the position to be filled. Specialized experience includes experience with large, complex business returns in international tax areas (i.e., international business provisions of the Tax Cuts & Jobs Act, Foreign Tax Credits, Earnings & Profits, Expense Allocation and Apportionment, Sourcing of Income, Outbound transfers of Intangible Property, Transfer Pricing, controlled foreign corporations, disregarded entities and check-the-box elections, US Trade or Business, Effectively Connected Income, Advance Pricing and Mutual Agreement (APMA), including Treaties, Advance Pricing Agreement (APA), and Competent Authority procedures); technical experience applying inbound and outbound taxation laws and regulations relating to Organization and Restructuring issues such as evaluation and analysis of financial statements and effective tax rate, business inbound and outbound ownerships structures (including inversion transactions pursuant to IRC 7874), reversal of beneficial rate on IRC 965 Foreign Earnings Repatriation (965(l) clawback), Section 245A Dividends Received Deduction, Outbound Transfer of Intangibles - IRC 367(d), deemed annual royalty income inclusion, transfer to a partnership with foreign partners, Gain Deferral Method under IRC 721(c), gain exportation (through contribution or reorg (IRC 367)), outbound liquidations, trade or business exception, spin offs, limitations on cross-border losses or deductions, Dual Consolidated Losses (DCLs), and Domestic Use Limitation Rule - SLRY Treatment; explaining Organization and Restructuring and other complex international tax concepts in an understandable manner to others, both verbally and in writing to coordinate and provide technical assistance to field, industries, headquarter functions, and team members; and collaborating with a diverse group of customers, peers, and others.
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 LBI - Director Cross Border Activities
1111 Constitution Ave NW
Washington, DC 20224
US
- Name: (ERC) Employee Resource Center
- Phone: 866-743-5748