Clarification from the agency

Open to IRS Career/Career-Conditional, Treasury/IRS CTAP, & IRS RPP employees

WHAT IS THE APPEALS DIVISION?

A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions

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.

• Prepares audit statements, together with appropriate schedules and exhibits, to reflect finally determined adjustments and tax liabilities, analyzes and interprets revenue agent work papers and Revenue Agents Report (RAR's); and prepares re-computations as needed for refund litigation cases.
• Prepares Rule 155 computations in Tax Court cases giving effect to the Court's opinion and any stipulated adjustments. Assures that all necessary adjustments are taken into account in computing corrected tax liability, which becomes the basis for the Court's decision.
• Prepares notices of deficiency, together with all accompanying statements and exhibits for un-agreed individual, fiduciary, employment (worker's classification), and gift and excise tax returns as a result of conclusions and work papers received from Appeals Officers. Explains adjustments in notices in a succinct manner to allow taxpayers an opportunity to defend error(s). Adjusts or re-computes all "pass through" and related adjustments to determine the correct tax basis and re-determine tax liability.
• Obtains and analyzes information from transcripts of account, tax returns and other documents for use in the preparation of account statements.
• Prepares final computations when taxpayers do not petition the Tax Court after receipt of a statutory notice of deficiency, or when they do petition, but their case is dismissed without trial.

Conditions of employment

STANDARD POSITION DESCRIPTIONS (SPD):
PD97648
Visit the IRS SPD Library to access the position descriptions.

• If you are in a telework eligible position, you may be directed to temporarily telework on a full-time basis due to COVID 19. Employees must be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. Once normal operations resume, employees may be directed back to the office to perform the duties of their position. Telework eligibility does not guarantee telework; employees must meet and sustain IRS telework eligibility requirements and supervisor's approval to participate in the IRS Telework Program. As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.
• Obtain and use a Government-issued charge card for business-related travel.

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 REQUIREMENT :

In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below:

SPECIALIZED EXPERIENCE: GS-11 LEVEL: 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 applying tax accounting principles and interpret tax law [e.g. Internal Revenue Code (IRC), Internal Revenue Regulations, and Internal Revenue Manual (IRM)] to understand the tax impact of the tax issues on the various income tax cases (i.e. individual and business) and applying the appropriate tax law to generate tax computations for customers (i.e. Counsel and Appeals Officers). Analyze and reconcile transcripts to tax returns to determine the correct tax starting point and identify transactions that affect the tax liability using resources (e.g., researching IDRS). Reconcile tax returns to information input into the system [e.g., Report Generation System (RGS)] to resolve any discrepancies and variances to ensure that it is set up accurately and reflects current account information. Analyze work-papers in the file to clarify the rationale for adjustments. Communicate both verbally and in writing with customers to explain the tax computations.

OR
EDUCATION: You may substitute education for specialized experience as follows: Three years of progressively higher level education leading to a PH.D. or equivalent degree in a related field such as accounting, auditing, taxation, business administration, law or other related fields; ORLLM., if related.

OR
COMBINATION OF EXPERIENCE AND EDUCATION: You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.

AND

MEET TIME IN GRADE (TIG) REQUIREMENT: For positions above the GS-05, applicants must meet applicable time-in-­grade requirements to be considered eligible. One year (52 weeks) at the next lower grade level is required to meet the time-in-grade requirements for the grade you are applying for.

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.

How you will be evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

Your application includes your resume, responses to the online questions, and required supporting documents. Please be sure that your resume includes detailed information to support your qualifications for this position; failure to provide sufficient evidence in your resume may result in a "not qualified" determination.

Rating: Your application will be evaluated on the Critical Job Elements (CJE) of the position to be filled, in accordance with Article 13 of the IRS/NTEU National Agreement. Your application will also be rated and ranked among others, based on your responses to the online questions/assessment. Your experience, education, training, prior performance, and awards, relevant to the position being filled, will be considered throughout the hiring process. IRS employees may obtain most recent awards listing at https://persinfo.web.irs.gov/.

Referral: If you are among the top qualified candidates, your application may be referred to a selecting official for consideration. You may be required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring polices). We will not reimburse costs related to the interview such as travel to and from the interview site.

If you are a displaced or surplus Federal employee eligible for Career Transition Assistance Plan (CTAP), you must receive a score of 80 or better to be rated as well qualified to receive special selection priority.