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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 Campus Exam/AUR Ops The following are the duties of this position at the full working level. Conducts independent examinations and related investigations of the most complex income tax returns filed by individuals, small businesses, organizations, and other entities. May include those with diversified activities, multiple partners, and operations of national scope. Assignments require an integrated analysis of intricate and complex accounting systems, business activities, and financing. Conducts examinations of complex individual and business taxpayers involved in activities or transactions designed or structured to hide or conceal income such as offshore activities, 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, excise, or specialty returns are filed and conducts concurrent examinations of these and other returns when warranted. Recognizes the need for specialists and makes appropriate referrals. Evaluates the content of new and modified legislation and assesses the impact on the program. Identifies issues to be pursued based on large, unusual, or questionable items which produce significant tax or compliance effect; recognizes the impact; and utilizes the appropriate tax law and facts needed to resolve them. Recognizes indicators of fraudulent activity and develops appropriate referrals.

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 SPECIALIZED EXPERIENCE GS-13: In addition to meeting the basic requirement, you must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Qualifying experience must have been in progressively responsible and diversified professional accounting or auditing work that required 1) knowledge of and skill in 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; 2) skill in interpreting and applying Federal tax law for individuals, business, and/or exempt organizations, partnerships, and corporations; 3) knowledge of business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; 4) knowledge of corporate financial transactions and financial management principles and practices; and 5) skill in interacting effectively with a broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions. AND Experience working various program cases such as National Research Program (NRP), Fraud, Whistleblower (WBO) and High Income/High Wealth (flow-thru entity), Joint Committee, Research and Experimental (R&E) Credit, Abusive Transactions, and Tax Equity Fiscal Responsibility Act (TEFRA) for developing compliance issues. Experience conducting Internal Revenue Code (IRC) Title 26 examinations using the IRC, regulations, rulings, court decisions, agency policies, and practices to determine the correct tax liability and to conduct extensive research which may include diversified activities, multiple partners, and operations of national scope. Evaluates content of new and modified legislation and assesses the impact on the program(s). Creates and utilizes Excel spreadsheets (e.g., formulas, pivot tables, charts and graphs) and experience with computer programs [e.g., Employee User Portal (EUP), Integrated Data Retrieval System (IDRS), Report Generation System (RGS), Integrated Automation Technologies (IAT)] to prepare necessary reports for all levels of management including executives or headquarter staff. Identifies and analyzes issues (e.g., net operating loss, partnership basis, and foreign bank and financial account report and F211), and provides feedback, suggestions, and guidance to the various field and headquarter customers. Asserts time and workload management skills in accordance with IRM requirements. Recognizes indicators of fraudulent activity and develops appropriate referrals. Solicits payment and coordinates uncollected deficiency agreements when appropriate. Communicates both verbally and in writing (such as responding to correspondence, meetings) to address any questions or concerns from various customers, such as Taxpayers/Representatives, frontline and senior managers, Revenue Agents, Tax Compliance Officers, or Counsel. Develops and presents topics via automated virtual systems. (e.g., Training, CPE, Group Meetings) 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 (Section 3, Explanation of Terms) or here for Foreign Education Credentialing instructions.

Contacts

• Address SBSE CAMP EXAM 1111 Constitution Ave NW Washington, DC 20224 US
• Name: (ERC) Employee Resource Center
• Phone: 866-743-5748