WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED (SB/SE)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 millions self-employed and supplemental income taxpayers. SB/SE taxpayers generally have higher incomes than most taxpayers, need to file twice as many tax forms, and generally need to rely more on paid tax preparers and the taxpayer education outreach activities of the IRS.

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 knowledge and skill 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 knowledge of 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, and other necessary information to ensure future compliance.

As an Internal Revenue Agent you will: 

Exam

• Examine and audit individual, business and corporate tax returns to determine correct federal tax liabilities.
• Examine and analyze books, records and accounting systems, conduct interviews, and utilize other fact finding techniques to obtain the information necessary to determine the correct tax liability.
• Conduct field examinations and discuss findings with the taxpayer or their representative, perform package audits to ensure compliance, and determine need for multiple year examinations based on findings.
• Interact with taxpayers, tax attorneys, enrolled agents, certified public accountants and other practitioners in conducting day to day operations.

Specialty Exam

• Conduct pre-audit analysis of assigned cases, researching any available background materials, and formulates a plan for the audit.
• Perform employment tax examination(s) of businesses ranging from small sole proprietorships to very large and complex business entities with extensive operations often conducted through subsidiaries or other related operating components.
• Utilize advanced investigative, interviewing, fact-finding and auditing techniques in the examination of books and records and accounting systems to determine if the tax has been accurately reported.
• Research available guidelines and reference material to resolve questions of employment tax law that may arise during the course of the examination. Since issue(s) can involve complex areas without precedent or the subject of conflicting precedents, this research may necessity be intensive and precise.
• Prepare a written report and inform the taxpayer or representative of any changes to tax liability, explaining reasons for the adjustment. Negotiate to reach agreement with the taxpayer and explains appeal procedures as necessary.
• Prepare case(s) for National Office technical advice.
• Confer with industry representatives to discuss employment tax compliance projects with the goal of obtaining compliance on an industry-wide basis. Provides technical advice and assistance to industry and union representatives including written determinations on, for example, Form SS-8 requests involving large numbers of individuals.
• Conduct Employment Tax examination(s), remains alert for other possible areas of tax potential and for indications of tax fraud. Refer cases as appropriate. May work jointly with Special Agents on major criminal fraud cases.

If you are selected at a lower grade level, you will have the opportunity to learn to perform all these duties, and will receive training to help you grow in this position.

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 http://www.jobs.irs.gov/.

Conditions of employment

• Refer to Other Information.
• Click "Print Preview" to review the entire announcement before applying.

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Qualifications

You must meet the following requirements by the cut-off dates specified in this announcement:

BASIC REQUIREMENTS: ALL Grade Levels
You must have a Bachelor's or higher degree in accounting from an accredited college or university that included at least 30 semester hours (45 quarter 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 combination of experience and education at an accredited college or university equivalent to a four year degree that included courses equivalent to a major in accounting, i.e. at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above. OR A Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory or the District of Columbia. OR Are currently serving as an Internal Revenue Agent GS-0512 and have been in this position for at least one year or was previously an Internal Revenue Agent GS-0512 and held the position for at least one year. In addition to the above qualifications, you must possess the following professional accounting knowledges: Principles of Accounting, Intermediate Accounting, Cost Accounting, Advanced Accounting, and Auditing.

In addition to the above, you must meet the requirements described below:

GS-07 LEVEL: 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 knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and skill in communicating and dealing effectively with others. Qualifying experience may have been in accounting, auditing, tax, financial, legal, or other work that required the knowledge and skill defined above. OR You may substitute education for specialized experience as follows: One (1) year of graduate level education in a related field such as Accounting, business, finance, law, economics, management, statistical/quantitative methods, or computer science. OR 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 two 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 two 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. 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.

GS-09 LEVEL: You must have 1 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 knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and skill in communicating and dealing effectively with others. Qualifying experience is accounting work that includes the design, development, operation or inspection of accounting systems; the prescription of accounting standards, policies and requirements; the examination, analysis and interpretation of accounting data, records or reports; and the provision of accounting or financial management advice and assistance to management. Work could also include developing comprehensive accounting and financial information systems in concert with recognized accounting theory and practices as taught in academic institutions and promulgated by accounting standards boards, professional accounting organizations and the Comptroller General. Experience can include work, which included operating, maintaining, improving and evaluating established systems. Day-to-day accounting system operation and maintenance work should address the adequacy of system design, the adequacy of current data in providing financial information or ways to use the system to satisfy new information requirements. Professional accounting work must have been creative, analytical, evaluative and interpretive. OR You may substitute education for specialized experience as follows: 2 years of progressively higher level graduate education leading to a master's degree or master's or equivalent graduate degree in a related field such as Accounting, business, finance, law, economics, management, statistical/quantitative methods, or computer science. OR You may qualify by a combination of experience and education.

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 knowledge of and skill in applying professional accounting principles, concepts and methodology in the examination of accounting books, records and systems; skill in interpreting and applying tax law for individuals and business and/or exempt organizations; knowledge of business and trade practices to analyze business operations and financial conditions; and skill in interacting effectively in a wide range of situations with a broad range of individuals. Examples of experience qualifying as specialized include: (This list is not inclusive) Experience in interpreting and applying professional accounting and auditing techniques and practices to examine various tax returns of individuals and/or business organizations. Examining accounting systems and records including computerized accounting and financial information systems which reflect a variety of complex financial operations. Gathering and researching data from a variety of sources, and/or specialized accounting practices unique to a particular trade or industry. The interpretation and application of Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations. OR You may substitute education for specialized experience as follows: 3 years of progressively higher level graduate education leading to a Ph.D. degree or Ph.D. or equivalent doctoral degree in a related field such as Accounting, business, finance, law, economics, management, statistical/quantitative methods, or computer science. OR You may qualify by a combination of experience and education.

- The experience mayhave been gained in the public sector, private sector or Volunteer Service. One year of experience refers to full-timework; 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.

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 in the following areas: Decision Making, Interpersonal Skills, Planning and Evaluating, and Accounting Knowledge. Category rating will be used to rank and select eligible candidates. Your rating may be lowered if your responses to the online questions are not supported by the education and/or experience described in your application.

If you are eligible and qualified for this position, you will receive electronic information directing you to the assessment process after the closing date of the announcement. This electronic information will include directions for accessing the assessment website and user log-in. You will be required to complete the Revenue Agent Exam (RAE). The RAE consists of a two-part assessment process and a manager interview. The on-line assessment takes about 45 minutes to complete. The assessment process consists of a written simulation measuring knowledge of accounting (basic, intermediate, advanced, cost, auditing) and a telephone simulation measuring general competencies (problem solving, interpersonal skills, self-management, decision-making, oral communications). A brief interview with a management official will follow the assessment. 

If you pass the on-line assessment and interview, you will be assigned to one of three quality level categories, (i.e., A = Superior, B = Highly Qualified, C= Qualified) depending on your responses to the online RAE assessment related to this position. (See under Next Steps for additional info)

Veterans' preference is applied after applicants are assessed. Preference-eligibles will be listed at the top of their assigned category and considered before non-preference-eligibles in that category. Qualified preference-eligibles with a compensable service-connected disability of 10% or more will be listed at the top of the highest category for this position, except at the GS-09 and above. 

Referral: If you are among the top qualified candidates, your application may be referred to a selecting official for consideration. Candidates will be interviewed in category order. Candidates who fail the interview will be considered not qualified for the position. 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 the Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP), you must receive a rating category B or better to be rated as “well qualified" to receive special selection priority. 

This vacancy announcement will be used as a register to fill vacancies through 10/28/2019.