Clarification from the agency

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

WHAT IS THE APPEALSDIVISION?
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:
Independent Office of Appeals, Collection Appeals

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.

GS-7

• Reviews routine cases for statutes, development of the issues by both the taxpayer and the government, completeness of supporting documents, transcripts and work papers. Reviews and analyzes information from internal and external sources to resolve issues and close cases.
• Researches case issues to determine and apply the law to the facts presented.
• Under guidance of higher graded Settlement Officer, analyzes taxpayer responses and initiates contact with taxpayers to determine appropriate case resolution and provide technical and procedural information to taxpayers and/or their representatives by correspondence, telephone, virtually and in-person.
• Under the guidance of higher graded Settlement Officer meet/contact taxpayers (and/or their representatives) to clarify facts and/or issues, and resolve problems. Resolve account discrepancies and responds to taxpayer and practitioner requests.
• Reviews information in the case file retrieved from automated and manual systems to verify compliance history and statute suspensions. Reviews and analyzes financial information that was previously investigated by Compliance. Initiates adjustments on tax accounts to ensure proper assessments, application of payments, and to resolve disputes between collection components and the taxpayer.

• Reviews routine cases for statutes, development of the issues by both the taxpayer and the government, completeness of supporting documents, transcripts and work papers. Reviews and analyzes information from internal and external sources to resolve issues and close cases.
• Researches case issues to determine and apply the law to the facts presented.
• Analyzes taxpayer responses and initiates contact with taxpayers to determine appropriate case resolution and provide technical and procedural information to taxpayers and/or their representatives by correspondence, telephone, virtually and in-person.

• Reviews incoming cases for statutes, development of the issues by both the taxpayer and the government, completeness of supporting documents, transcripts and work papers. Reviews and analyzes information from internal and external sources to resolve issues and close cases.
• Researches case issues to determine and apply the law to the facts presented. Where issues are unclear or where a clear precedent is lacking, determines the appropriate resolution based upon relevant factors.
• Analyzes taxpayer responses and initiates contact with taxpayers to determine appropriate case resolution and provide technical and procedural information to taxpayers and their representatives by correspondence, telephone, virtually and in-person.
• Contacts taxpayers and their representatives via phone, virtual or face-to-face to conduct interviews, clarify facts and issues, and resolve problems. Deals with taxpayers and their representatives to explain procedures, law, and regulations, discuss options and administratively resolve a number of collection issues.

Conditions of employment

STANDARD POSITION DESCRIPTIONS (SPD):
PD21103, PD21102, and PD97908
Visit the IRS SPD Library to access the position descriptions.

• Telework Eligible Positions: Telework eligible positions do not guarantee telework. Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period to your assigned Post of Duty (POD)) and supervisor's approval to participate in the IRS Telework Program. Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. 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.

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:

SPECIALIZED EXPERIENCE: GS-07You 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 business issues & practices, basic accounting principles, and tax laws and regulations to analyze tax issues and use fact-finding techniques. Experience with oral and written communications to prepare documents, review statements and schedules to explain options to individuals or representatives to assist in resolving tax issues. Experience in organizing workload, work products and identifying priorities to timely resolve work related issues.One year of graduate education in a related field of study such as: business administration, finance, accounting, auditing, taxation, law or other related fields. Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 3.0 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 3.5 or higher on a 4.0 scale for all courses in your major field of study or those courses in your major completed in the last 2 years of study, or rank in the upper one third of your class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies. Combination of qualifying graduate education and experience equal to that described above.

SPECIALIZED EXPERIENCE: 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 with business issues & practices, basic accounting principles, and tax laws and regulations to analyze tax Experience with business issues & practices, basic accounting principles, and Federal tax laws and regulations to analyze tax issues and use fact-finding techniques. Analyze and review various types of tax returns or documents to determine tax liability of individual taxpayers, businesses, or corporations. Experience interpreting and applying Internal Revenue Code or Manual and related regulations and procedures to conduct comprehensive analytical examinations. Experience with oral and written communications to prepare closing statements, correspondence to taxpayers, exhibits and schedules to explain options to taxpayers/representatives to assist in resolving tax issues. Experience in planning and organizing workload, work products to complete assignments with changing priorities. Master's or equivalent graduate degree or two years of progressively higher level education leading to a graduate degree in business administration, accounting, auditing, finance, taxation, law or other related fields. LL.B. or J.D. if related. Combination of qualifying graduate education and experience equal to the amount required.

SPECIALIZED EXPERIENCE: GS-11 LEVEL: You must have (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-9 grade level in the Federal service. Specialized experience for this position includes: Experience with Appeals policies, procedures and practices relevant to the Appeals collection work in order to work cases and resolve issues; Experience using various collection procedures such as Offer in Compromise and installment agreement to advise and discuss collection alternatives with taxpayers. Experience with Internal Revenue Code, IRM, court decisions, and other tax publications related to assigned areas in order to research cases, apply relevant tax law to the facts presented and determine the appropriate resolution of collection issues; Experience applying basic accounting and financial analysis techniques to analyze financial information (e.g., analyzing taxpayer transcripts, case files, financial books and records and other information to determine collectability for case resolution). Experience using available on-line systems, research materials and technology to research taxpayer information and resolve taxpayer inquires. In addition, you must have experience in communications and interpersonal relationships to work effectively and professional with taxpayers and their representatives in resolving collection issues. Examples include: contacting taxpayers and their representatives to provide tax assistance and determine appropriate case settlement/resolution. You may substitute education for specialized experience as follows: A Ph.D. or equivalent doctoral degree or 3 full academic years of progressively higher level graduate education leading to a doctoral degree in a related field of study such as: law, accounting, business or management, economics, math, and finance or LL.M. if related or 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: Under merit promotion procedures, applicants must satisfy time-in-grade requirements contained in 5 CFR 300, Subpart F. Time is credited based on calendar time served in a grade, regardless of the number of days or hours worked.

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.