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 EXAM - Examination Operations, Field and Specialty Exam
The following are the duties of this position at the full working level. If this vacancy includes more than one grade and you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position.
- Plans and conducts independent limited examinations and related investigations of a variety of individual and business taxpayers, or exempt organization, employee plans or government entities involving complex tax issues and accounting records and typical methods. SB/SE Specialty Program activities include investigations of strategic or special emphasis programs such as claims, non-filers, worker classification, tip reporting and fringe benefits. Specialty Program TCOs specialize in the areas of Federal Income Tax Withholding (FITW), Federal Insurance Contribution Act (FICA) and Federal Unemployment Tax Act (FUTA).
- Advises taxpayers of his/her rights as defined in the examination and appeal guidelines, the actual examination procedures, and an explanation of current tax and reporting responsibilities and the importance and benefit of meeting future responsibilities.
- Conducts required filing checks to determine that other required returns are filed. Conducts concurrent examinations of these and other related returns when warranted.
- Identifies issues to be pursued based on large, unusual or questionable items that produce a significant tax or compliance effect and utilizes the tax law and facts needed to resolve them. Considers gross income during the examination of all income tax returns. Recognizes indicators of fraudulent activity and develops appropriate referrals.
- Determines and considers the collectability of potential tax deficiencies at all stages of the examination. Solicits payment and/or offers installment agreements when appropriate. Prepares work papers and reports documenting findings and conclusions.
Full-Time
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:
BASIC REQUIREMENTS ALL GRADES: GENERAL EXPERIENCE/EDUCATION FOR GS-05: You must have 3 years of general experience. General experience for this position includes: Experience gained in government, business or industry, investigative work, banking, law, accounting, or other work appropriate to the position to be filled.
OR
You may substitute education for general experience as follows: 4-year course of study leading to a bachelor's degree
OR
Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory, or the District of Columbia
SPECIALIZED EXPERIENCE/EDUCATION FOR GS-07: 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 that demonstrates substantive knowledge of business practices, basic accounting principles, and Federal tax laws and regulations; and that required the ability to audit tax records, analyze systems and bookkeeping, use factfinding techniques, and develop interpersonal skills.
OR
You may substitute education for specialized experience as follows: 1 full year of graduate level education in a field of study such as: accounting, auditing, taxation, business administration, law, or other related fields.
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.
SPECIALIZED EXPERIENCE/EDUCATION FOR GS-09: You must have one 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 that demonstrated a substantive knowledge of business practices, basic accounting principles, and Federal tax laws and regulations; and that required the ability to audit tax records, analyze systems and bookkeeping, use factfinding techniques, and develop interpersonal skills. Qualifying specialized experience may have been gained in work such as:
Office auditing of various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations.
Applying pertinent parts of the Internal Revenue Code and related regulations and procedures to: (1) conduct comprehensive analytical examinations, (2) use creative in-office factfinding techniques, and (3) develop effective public contact skills.
Determination and redetermination, or audit, on liability for Federal taxes.
Program evaluation, internal audit or administrative management of the assessment and collection of Federal taxes (other than alcohol and tobacco).
Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties.
Collecting delinquent Federal taxes (other than alcohol and tobacco), including canvassing for unreported taxes due, and securing delinquent returns.
OR
You may substitute education for specialized experience as follows: Master's or equivalent graduate degree in a field of study in an accredited college or university in accounting, auditing, taxation, business administration, law, or other related fields.
OR
2 full years of progressively higher-level graduate education leading to such a degree in accounting, auditing, taxation, business administration, law, or other related fields.
OR
LL.B. or J.D., if related to accounting, auditing, taxation, business administration, law, or other related fields.
SPECIALIZED EXPERIENCE/EDUCATION FOR GS-11: 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 using business practices, basic accounting principles, and Federal tax laws and regulations to audit tax records, analyze systems and bookkeeping, use fact-finding techniques, and develop interpersonal skills. Auditing 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; Making determinations on liability for Federal taxes; Program evaluation, internal audit or administrative management of the assessment and collection of Federal taxes; Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties; Collecting delinquent Federal taxes, including canvassing for unreported taxes due, and securing delinquent returns; Experience in areas such as Income Tax Withholding, Federal Insurance Contributions Act and Federal Unemployment Tax Act; Experience in analytical techniques, indirect methods of determining taxable income and judgement to evaluate information and to reach decisions on issues; Experience in conducting extensive research of various resources and references to answer legal questions, including consideration of judicial decisions and legislative intent in cases requiring the adaptation of precedents to current tax return examinations.
OR
A Ph.D. or equivalent doctoral degree or three full years of progressively higher-level graduate education leading to a Ph.D. or equivalent doctoral degree in accounting, auditing, taxation, business administration, law or other related fields; One year of graduate education is creditable in accordance with its relationship to a year of full-time study at the school attended.
OR
LL.M., if related
OR
Combined graduate education and experience as defined in paragraphs above.
AND
SELECTIVE PLACEMENT FACTOR: Applicants must provide evidence of accounting knowledge at a level that is equivalent to 6 semester hours of accounting for positions at the GS-9 level and below or 12 semester hours of accounting for positions above the GS-9 level.
For more information on qualifications please refer to OPM's Qualifications Standards.
Control# 780721100
IRS
