Clarification from the agency

Recent Graduates who are US Citizens or National and completed a degree or certificate from a qualifying educational institution within 2 yrs of applications submission dated. Students within 9 months of graduating may apply. Veterans (5 UCS 2108) who due to military service were unable to apply during the 2 yr period begin a new 2 yr eligibility period upon release from active duty. Veteran eligibility period may not extend beyond 6 yrs from completion of study. Federal experience not required

WHAT IS THE TAX EXEMPT AND GOVERNMENT ENTITIES DIVISON?  Tax Exempt & Government Entities Division serves Employee Plans which examines the returns of qualified pension benefit plans compliance. Exempt Organizations ensures not-for-profit organizations meet tax-exempt status requirements.  And, Government Entities ensures organizations meet their tax withholding and employment tax payment requirements. 

Duties:

The following are the duties of this position at the GS-12. You will have the opportunity to learn to perform these duties and will receive training to help you grow in this position.

See Other Information for Locations.
 

As an Internal Revenue Agent you will:

Analyze applications and issues determination letters on difficult pension, profit-sharing and stock bonus plans under applicable Internal Revenue Code provisions

Audit returns filed in connection with the above plans. Reviews operating mechanics

Examine accounting practices and bookkeeping systems of pension and profit sharing plans and related operations of the trust

Examine and interpret the provisions of plans and documents accompanying applications. Analyzes information in exhibits and applies technical tests to determine if applicable statutory and other requirements are met

Analyze amendments to existing plans and examines curtailments and terminations of a plan to determine if their qualification or exempt status is adversely affected

Intensive knowledge of the pension and profit-sharing area of tax law, precedents, rulings and court decisions in order to substantiate deductions for contributions made under deferred compensation plans and to examine the bookkeeping of the plans and related operations of the trust

Provide accurate technical expertise to serve internal and external customers with professional and helpful service

Discuss case issues with plan or organization representatives to arrive at the proper determination of facts and application of pertinent provisions of the law

Confer with customers to determine whether the plan or organization satisfies all the requirements for qualification or exemption

Contact third parties to obtain or verify information. Initiate action to establish, increase or decrease tax liability

Knowledge of writing clear, concise, and comprehensive reports of examination

May serve as acting group manager, On-the-Job Instructor (OJI) or mentor. Perform other duties as assigned

Exempt Organizations:

Review applications for exempt status and determines eligibility for initial or continuing exemption

Independently conduct examination of large exempt organizations and related business entities and makes determinations on initial and continuing exempt status of these organizations

Adapt standard audit and investigative procedures, relying on precedents as necessary.

Review exempt organizations financial and other operating data as well as related records of business operations

Perform research and analysis to establish proper interpretation and application of tax regulations in cases which are similar but not identical with well precedented cases

Provide accurate technical expertise to serve internal and external customers with professional and helpful service

Discuss case issues with plan or organization representatives to arrive at the proper determination of facts and application of pertinent provisions of the law.

Confer with customers to determine whether the plan or organization satisfies all the requirements for qualification or exemption

Contact third parties to obtain or verify information. Initiate action to establish, increase or decrease tax liability

Knowledge of writing clear, concise, and comprehensive reports of examination

May serve as acting group manager, On-the-Job Instructor (OJI) or mentor. Perform other duties as assigned

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

Conditions of employment

• Refer to Other Information.
• Click "Print Preview" to review the entire announcement before applying.
• Must be US Citizen or National

IRS Recent Graduates Program affords developmental experiences in the Federal Government intended to promote possible careers in the civil service to individuals who have recently graduated from qualifying educational institutions or programs. Successful applicants are placed in a dynamic, developmental program with the potential to lead to a civil service career in the Federal Government.  Following the completion of program requirements, selectees may be considered for non-competitive conversion to a career-conditional or term appointment. All conversion requirements will be identified in the Participant Agreement. Program requirements include but are not limited to: Successful completion of at least 1-year of continuous service; Completion of at least 40 hours of interactive training; Mentorship; Demonstration of successful job performance; and Meet the qualification standards for the position to which the Recent Graduate may be converted.  Conversion to the competitive service is not implied nor guaranteed.  If selected, you will be placed in a position as an Internal Revenue Agent, GS-0512 5/7/9, Career Ladder 5/7/9/11/12 in the Tax Exempt/Government Entities.

Qualifications

You must first meet Student Recent Graduate eligibility. You must have, within the previous 2 years, completed all educational requirements for a qualifying associates, bachelors, masters, professional, doctorate, vocational or technical degree or *certificate from a qualifying institution; or intended graduation is no more than 9 months from date of application.  *A certificate program is a post-secondary educational program, in a qualifying educational institution, equivalent to at least one full-time academic year of study, that is part of an accredited college-level, technical, trade, vocational or business school curriculum.  Qualifying education must be completed prior to appointment/enter on duty date.

In the Recent Graduates Program you may qualify based solely on education, experience or a combination of both. You must meet the following requirements by the closing date of this announcement:

BASIC REQUIREMENTS: ALL Grade Levels (Also meets GS-5 level):
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. For more information on the required accounting knowledges please refer to internal Revenue Agent Basic Requirements. 

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

GS-7 LEVEL: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-5 grade level in the Federal service. Specialized experience for this position includes: Knowledge of and skill in applying the principle of accounting, auditing, tax, financial, legal or other work that required 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; OR One year of graduate education at an accredited college or university in accounting or related field of 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 2 years of study, or a GPA of 3.5 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.

GS-9 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 principle of accounting, auditing, tax, financial, legal or other work that required 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; OR Two years of graduate level education leading to a master's degree or master's (or equivalent) degree in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science.

ALL GRADES: You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.  For more information on education requirements go to Treasury's Pathways Program.

In addition to the above you must have, within the previous 2 years, completed all educational requirements for a qualifying associates, bachelors, masters, professional, doctorate, vocational or technical degree or certificate from a qualifying institution; or intended graduation is no more than 9 months from date of application. For more information on education requirements go to Treasury’s Pathways Program.

*Veterans (as defined in 5 U.S.C. 2108) who, due to a military service obligation, were precluded from applying to a Recent Graduates Program during any portion of the 2 year eligibility period may have their eligibility period extended so that they receive the full 2 years of eligibility. The remaining 2-year eligibility period will begin upon his or her release or discharge from active duty. The veteran's eligibility period may not extend beyond 6 years from the date of completion of all requirements of an academic course of study.

- The experience may have 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. A Category-like rating (Quality Group) process 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 tentatively eligible and qualified for this position, you will receive electronic information directing you through the Revenue Agent Examination process after the closing date of the announcement. This electronic information will include directions for accessing the assessment website and will provide a user login. We will begin assessing applicants in the following order. First, Preference Eligible applicants who meet the minimum qualification requirements will be scheduled for the online assessment. Then, applicants will be scheduled in groups of up to 200 based on the date and time of their application, number of vacancies, and the geographic locations selected. You will be required to complete the Revenue Agent Examination (RAE). The assessment process consists of an online simulation and will take about 1 hour to complete. If you pass the on-line assessment you will be assigned to one of three quality level categories, (i.e., A =Superior, B=Highly Qualified, C=Qualified) depending on your performance on the RAE assessment. Applicants will be referred for consideration in the selection process with Preference Eligible applicants being referred before non-Preference Eligible in Category group order, i.e., A =Superior, B=Highly Qualified, C=Qualified.

Applicants referred to management may be invited to participate in a selection interview. Throughout the hiring process you will be measured on the following competencies: knowledge of accounting, problem solving, interpersonal skills, self-management, decision-making, oral communication, customer service, flexibility, and planning and evaluating.

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. 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 score of category B or better to be rated as “well qualified" to receive special selection priority.