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Duties

WHAT IS THE LARGE BUSINESS AND INTERNATIONALDIVISION? 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 Pass Thru Entities in TEFRA The following are the duties of this position at the full working level. - Conducts independent examinations and related investigations of complex income tax returns filed by individuals or business/organizational entities. Examinations may also contain special audit features or anticipated accounting, tax law, or investigative issues of more than usual difficulty or complexity. LB&I must review full books and records because these cases are above $10 million threshold. LB&I requires large team audits, requiring detailed coordination and advisement with other staff. - Conducts examinations of complex individual and business taxpayers involved in activities or transactions designated or structured to hide or conceal income such as offshore activities, and or foreign multiple related entities and other means using a wide range of financial and other investigative skills. - Conducts package audits to determine that other required returns such as information related party returns, excise/employment tax, or specialty returns are filed and conduct concurrent examinations of these and other returns when warranted. Recognizes the need for specialists and makes appropriate referrals. - Researches and applies the Internal Revenue Code and regulations, revenue rulings, and court decisions; and applies agency policies, regulations, and practices to determine the correct tax liability. - Examines and analyzes accounting systems and records including computerized accounting and financial information systems which reflect a variety of complex financial operations. Gathers and researches data from a variety of sources, including specialized accounting systems and practices unique to specific trades or industries. Such as various electronic accounting software and computer systems applicable to a specific industry This position has career progression. If you are selected at a grade level lower than the full working level, you may be non-competitively promoted as your career progresses. For example, you may be hired as a GS-05, but if the position has career progression to GS-11, then you may move from a GS-05 to a GS-11 in as little as three years.

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 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 In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below: Minimum Qualifications GS-07: In addition to the basic requirements, you must have 1 year of Specialized Experience at a level of difficulty and responsibility equivalent to the GS-05 grade level in the Federal service. Specialized experience for this position includes experience in or related to accounting or auditing that provided the specific knowledge, skills and abilities needed to successfully perform the duties of the position. This experience must have been acquired in a federal or business environment and must be sufficient to demonstrate: 1) knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and 2) skill in communicating and dealing effectively with others. Qualifying experience may have been in accounting, auditing, tax, financial, legal, or other work that required the knowledge and skill defined above. OR EDUCATION: Candidates must complete one full year of graduate level education in a field of study such as accounting, business, finance, law, economics, management, statistical/quantitative methods or computer science. OR Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 3.0 or higher on a 4.0 scale for all completed undergraduate courses or those completed in the last 2 years of study, or a GPA of 3.5 or higher on a 4.0 scale for all courses in your major field of study or those courses in your major completed in the last 2 years of study, or rank in the upper one third of your class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies. Minimum Qualifications GS-09: In addition to the basic requirements, you must have 1 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 in accounting, auditing, tax, financial, legal or other work that required 1) knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and 2) skill in communicating and dealing effectively with others. Qualifying experience is accounting work that includes the design, development, operation or inspection of accounting systems; the prescription of accounting standards, policies and requirements; the examination, analysis and interpretation of accounting data, records or reports; and the provision of accounting or financial management advice and assistance to management. Work could also include developing comprehensive accounting and financial information systems in concert with recognized accounting theory and practices as taught in academic institutions and promulgated by accounting standards boards, professional accounting organizations and the Comptroller General. Professional accounting work must have been creative, analytical, evaluative and interpretive. This may include: Office auditing of 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 and conducting comprehensive analytical examinations. Making determination and redetermination, or audit, on liability for Federal taxes. Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties. OR EDUCATION: A course of study that includes two full years of progressively higher-level graduate education, leading to a Master's degree, in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science. OR A Master's Degree in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science. OR An equivalent amount of combined education and experience as described in paragraphs above. Minimum Qualifications GS-11: In addition to the basic requirements, 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 that required 1)Knowledge of and skill in applying professional accounting principles, concepts and methodology in the examination of accounting books, records and systems 2) skill in interpreting and applying tax law for individuals and business and/or exempt organizations; 3) knowledge of business and trade practices to analyze business operations and financial conditions; and 4) skill in interacting effectively in a wide range of situations with a broad range of individuals. Examples of experience qualifying as specialized include: (This list is not inclusive) Experience in interpreting and applying professional accounting and auditing techniques and practices to examine various tax returns of individuals and/or business organizations. Examining accounting systems and records including computerized accounting and financial information systems which reflect a variety of complex financial operations. Gathering and researching data from a variety of sources, and/or specialized accounting practices unique to a particular trade or industry. The interpretation and application of Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations. OR EDUCATION: A course of study that includes 3 years of progressively higher level graduate education leading to a Ph.D. degree or Ph.D. or equivalent doctoral degree in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science. OR An equivalent amount of combined education and experience as described in paragraphs above. ****QUALIFICATIONS FOR THE GS-12 CONTINUED IN EDUCATION SECTION****

Education

****QUALIFICATIONS CONTINUED FROM QUALIFICATIONS SECTION****
Minimum Qualifications GS-12: In addition to the basic requirements, you must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes experience with progressively responsible and diversified professional accounting or auditing work that required 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; Experience with the interpretation and application of 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; Experience in corporate financial transactions and financial management principles and practices; Experience interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions. Experience preparing written reports and analyses, and articulating and communicating results and analyses orally and in writing.

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.

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 (Section 3, Explanation of Terms) or here for Foreign Education Credentialing instructions.

Contacts

• Address LBI - Director Pass Thru Entities 1111 Constitution Ave NW Washington, DC 20224 US
• Name: (ERC) Employee Resource Center
• Phone: 866-743-5748