Job opening: Tax Law Specialist (BSA Penalty and Interest Reviewer) Direct Hire
Salary: $54 061 - 104 005 per year
Published at: Sep 16 2024
Employment Type: Full-time
Positions under this announcement are being filled using a Direct Hire Authority (DHA).
For information on the Recruitment Incentive please reference the Additional Information section of this announcement.
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-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 the following specialty areas:
SB/SE Deputy Commissioner Exam, Specialty Examination, BSA Examination
The following are the duties of this position at the full working level.
Acts as a contact point for program related inquiries. Provides technical, clerical and management personnel with guidance and feedback on program operations and results. Prepares program reports as required. Interprets the substance of current regulations, policy guidance and advisories.
Follows applicable procedures for case assembly and processing. Develops new procedures as necessary, and obtains management approval for implementing recommendations. Reviews the aspects of the case; determines if all modules of the taxpayer account are correct and that all required case actions are completed in each situation. Completes or reviews all assessment documentation for the assessing official. Coordinates collection of unpaid liabilities with Financial Management Services (FMS) and IRS Counsel. Abates or adjusts penalties in response to Counsel or Appeals decisions.
Provides feedback and composes written responses to examiners, managers, and other customers. As necessary, prepares written explanations to taxpayers and their representatives. Represents the IRS in interactions with Counsel and Treasury.
Serves as technical advisor to the field on penalty and interest issues. Acquires and maintains specialized technical and procedural knowledge of interest issues. Provides guidance and instruction to targeted audience and less experienced examiners. Responds to inquiries from taxpayers and revenue agents.
Reviews the examinations and related investigations of a variety of individual and business taxpayers involving complex tax and BSA issues and concentrates on the technical and procedural issues relating to penalties and interest. Researches tax case documentation and evaluates whether the rules and regulations relevant to penalty and interest determinations were correctly applied. Decides whether penalty and interest determinations are in compliance with statutory provisions and policy requirements.
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.
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-timework 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
SPECIALIZED EXPERIENCE: GS-07:
You must have one 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 with legal, tax accounting, or other experience that required knowledge of Federal tax laws, regulations, precedent decisions, or other areas related to the position to be filled.
Examples of qualifying experience include experience preparing, reviewing, or applying rulings, advisory letters, memoranda, etc. related to Federal taxation; Analyzing and adjudicating tax claims, appeals, settlement offers, or similar work related to Federal tax operations; Work as an attorney that required legal research, analysis, and preparation of briefs or similar documents interpreting laws and regulations; Work as an accountant, auditor, or investigator that required application of Federal tax accounting principles and/or the Internal Revenue Code and related laws.
OR You may substitute education for specialized experience as follows: 1 full academic year of graduate education or law school with a major study in accounting or law.
OR Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 2.95 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 3.45 or higher on a 4.0 scale for all courses in the major field of study or those courses in the major completed in the last 2 years of study, or rank in the upper one third of the class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies. ORA combination of qualifying graduate education and experience as described above.
SPECIALIZED EXPERIENCE GRADE 9:
To be minimally qualified for the GS-9, you must meet the basic requirements. A master's or equivalent graduate degree with a major study in accounting or law, or LL.B. or J.D. degree.
OR 2 full academic years of progressively higher-level graduate education or law school leading to a graduate degree in a field of study such as accounting or law. One year of graduate education is creditable in accordance with its relationship to a year of full-time study at the school attended.
OR At least 1 year of legal, tax accounting, or other experience equivalent to the GS-7 level that demonstrated knowledge of Federal tax laws, regulations, precedent decisions, or other areas related to the position to be filled.
Examples of qualifying specialized experience include the following: Prepare, review, or apply rulings, advisory letters, memoranda, etc., related to Federal taxation; Analyze and adjudicate tax claims, appeals, settlement offers, or similar work related to Federal tax operations; Conduct legal research, analysis, and preparation of briefs or similar documents interpreting laws and regulations; Conduct work as an accountant, tax preparer, a financial manager, auditor, or investigator that requires application of Federal tax accounting principles and/or the Internal Revenue Code and related laws.
OR At least 1 year of combined graduate education and experience. When combining education and experience use the following formula to calculate the total amount. Part time work experience should be prorated. Formula using Semester hours: Number of Semester hours completed divided by number of semester hours in a 2-year course of study as defined by your school + number of month's experience divided by 12 months. Example: 15 Semester hours of college (15/30 - number of semester hours in a 2-year course of study) and 6 months experience (6/12) .50 +.50 = 1.00. If your answer is one or more, you have the required combination.
SPECIALIZED EXPERIENCE GRADE 11:
To be minimally qualified for the GS-11, you must meet the basic requirements. An LL.M degree with specialization in taxation. OR At least 1 year of legal, tax accounting, or other experience equivalent to the GS-9 level that demonstrated knowledge of Federal tax laws, regulations, precedent decisions, or other areas related to the position to be filled.
Examples of qualifying specialized experience include Prepare, review, or apply rulings, advisory letters, memoranda, etc., related to Federal taxation. Analyze and adjudicate tax claims, appeals, settlement offers, or similar work related to Federal tax operations. Conduct legal research, analysis, and preparation of briefs or similar documents interpreting laws and regulations. Conduct work as an accountant, tax preparer, a financial manager, auditor, or investigator that requires application of Federal tax accounting principles and/or the Internal Revenue Code and related laws.
OR At least 1 year of combined graduate education and experience. When combining education and experience use the following formula to calculate the total amount. Part time work experience should be prorated. Formula using Semester hours: Number of Semester Hours completed divided by number of semester hours in a 3-year course of study as defined by your school + number of month's experience divided by 12 months. Example:15 Semester hours of college (15/45 number of semester hours in a 3-year course of study) and 6 months experience (6/12). .25 +.50 =.75. If your answer is one or more, you have the required combination.
For more information on qualifications please refer to OPM's Qualifications Standards.
Education
For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected.
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 SBSE EXAM - Examination Deputy Operations
1111 Constitution Ave NW
Washington, DC 20224
US
- Name: IRS Philadelphia External
- Email: [email protected]
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