WHAT IS THE SBSE DIVISION? The Small Business/Self-Employed (SB/SE) Division provides examinations and taxpayer education services for about 7 million small businesses and upwards of 33 million self-employed and supplemental income taxpayers.Learn more about this agency
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WHAT DOES AN INTERNAL REVENUE AGENT DO? An Internal Revenue Agent (IRA) conducts examinations of entities including individuals, sole proprietorships, small corporations, partnerships, and fiduciaries that may involve a number of separate tasks or procedures. In this position, you will use your professional experience in accounting and auditing techniques and practices to examine various tax returns, determine the correct tax liability, identify situations with potential for understated taxes, and to recognize potential fraud. Many situations may require a specialized experience in a particular industry and/or may involve varied or complex systems of accounting. In addition, you will interact with taxpayers and their representatives from varied socioeconomic and cultural backgrounds, provide examination findings, interpretations of tax laws and regulations, solicit payments, coordinate uncollected deficiency payments, and other necessary information to ensure future compliance.
As an Internal Revenue Agent you will:
- Conduct independent examinations and related investigations of income tax returns that cover a diversified spectrum of individual and business taxpayers, to include sole proprietorship, partnerships, fiduciaries, small size C Corporations, and S Corporations. Examinations may also contain special audit features or anticipated accounting, tax law, or investigative issues.
- Conduct examinations to detect unreported income from individual and business taxpayers usingthe Internal Revenue Code, regulation, rulings, court decisions, agency policies, regulations and practices to determine the correct tax liability and to conduct extensive research of legal questions, including consideration of judicial decisions and legislative intent in cases involving the adaptation of precedents along with financial and other investigative skills.
- Conduct package audits to determine that other required returns such as information, excise, or specialty returns are filed and conduct concurrent examinations or make referrals of these and other returns when warranted.
- Identify issues to be pursued based on large, unusual or questionable items which produce significant tax or compliance effect and utilizes the appropriate tax law and facts needed to resolve them. Recognizes indicators of fraudulent activity and develops appropriate referrals.
- Utilize standard accounting methods and techniques during the course of examinations in order to develop information regarding the income and financial operations of taxpayers.
- Examine 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, and/or specialized accounting practices unique to a particular trade or industry.
- Utilize personal computers and laptops to prepare workpapers and reports documenting findings and conclusions.
- Confer with taxpayer or their representatives to explain the accounting and other issues involved and the applicability of pertinent tax laws and regulations and explains proposed adjustments.
WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? If you want to find out more about IRS careers, visit us on the web at www.jobs.irs.gov/
25% or less - Travel nights per month: 1 to 5
This job originated on www.usajobs.gov. For the full announcement and to apply, visit www.usajobs.gov/GetJob/ViewDetails/614539800. Only resumes submitted according to the instructions on the job announcement listed at www.usajobs.gov will be considered.