Clarification from the agency

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

WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED (SB/SE)DIVISION?
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: SBSE Field Exam

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.

• Conducts independent examinations and related investigations of complex income tax returns filed by individuals or business/organizational entities. Examinations may also contain special audit features or anticipated accounting, tax law, or investigative issues of more than usual difficulty or complexity.
• Conducts examinations of complex individual and business taxpayers involved in activities or transactions designated or structured to hide or conceal income such as offshore activities, multiple related entities and other means using a wide range of financial and other investigative skills.
• Conducts package audits to determine that other required returns such as information, excise, or specialty returns are filed and conduct concurrent examinations of these and other returns when warranted. Recognizes the need for specialists and makes appropriate referrals.
• Identifies 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.
• Utilizes standard accounting methods and techniques during the course of examinations in order to develop information regarding the income and financial operations of taxpayers.
• Examines 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.

Conditions of employment

STANDARD POSITION DESCRIPTIONS (SPD):
PD98705, PD98706, PD98707, PD98708, and PD98709
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.
• A 1-year probationary period is required (unless already completed).
• File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.
• Obtain and use a Government-issued charge card for business-related travel.

• We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
• The salary range indicated in this announcement reflects the minimum locality pay up to maximum locality pay for all duty locations listed. The range will be adjusted for selected duty location. General Schedule locality pay tables may be found under Salaries & Wages.
• This is a bargaining unit position.
• Tour of Duty: Monday-Friday, Day Shift
• Alternative work schedule, staggered work hours or telework may be available.
• Relocation expenses-NO
• Pay retention may be offered based on applicable laws and regulations.

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 REQUIREMENTS ALL GRADES (and GS-05):

• Degree in accounting that included at least 30 semester hours in accounting or 24 semester hours in accounting & 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.

• Combination of education & experience: equivalent to 4 years that included courses equivalent to a major in accounting, i.e., at least 30 semester hours in accounting or 24 semester hours in accounting & 6 semester hours in related subjects as described above, in combination with appropriate experience or additional education. A Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory or the District of Columbia meets the requirements for GS-5. Applicants with CPA certificates may qualify for higher grade levels based on their education &/or experience.

AND SELECTIVE PLACEMENT FACTOR: In addition to the above, coursework must be sufficient to demonstrate all the following: principles of accounting, intermediate accounting, auditing & 2 advanced accounting courses (cost accounting is acceptable as one of the advanced accounting courses).

In addition to the basic requirements, you must have one year of Specialized Experience at a level of difficulty & responsibility equivalent to the next lower grade level in the Federal service or qualifying Education:

MIN QUALIFICATIONS GS-07: One year of Specialized Experience equivalent to the GS-05 grade level which includes experience in or related to accounting or auditing that provided the specific knowledge, skills & abilities needed to successfully perform the duties of the position. Experience must have been acquired in a federal or business environment & must be sufficient to demonstrate:

• Knowledge of & skill in applying the principles, concepts and methodology of professional accounting & related fields and
• Skill in communicating & dealing effectively with others

OR EDUCATION: See Education Section below

MIN QUALIFICATIONS GS-09: One year of Specialized Experience equivalent to the GS-07 grade level which includes experience in accounting, auditing, tax, financial, legal or other work that required:

• Knowledge of & skill in applying the principles, concepts & methodology of professional accounting & related fields and
• Skill in communicating & dealing effectively with others

• Accounting work that includes the design, development, operation or inspection of accounting systems
• Prescription of accounting standards, policies & requirements
• Examination, analysis & interpretation of accounting data, records or reports
• Provision of accounting or financial management advice & assistance to management

• Office auditing of various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations. Interpreting & applying pertinent parts of the Internal Revenue Code & related regulations & procedures & conducting comprehensive analytical examinations
• Making determination & redetermination, or audit, on liability for Federal taxes
• Investigating alleged criminal violations of Federal tax statutes & making recommendations for criminal prosecution & assertion of civil penalties

OR EDUCATION: See Education Section below

MIN QUALIFICATIONS GS-11: One year of Specialized Experience equivalent to the GS-09 grade level which includes experience that required:

• Knowledge of & skill in applying professional accounting principles, concepts & methodology in the examination of accounting books, records & systems
• Skill in interpreting & applying tax law for individuals & business &/or exempt organizations
• Knowledge of business & trade practices to analyze business operations & financial conditions and
• Skill in interacting effectively in a wide range of situations with a broad range of individuals

• Experience in interpreting & applying professional accounting & auditing techniques & practices to examine various tax returns of individuals &/or business organizations
• Examining accounting systems & records including computerized accounting & financial information systems which reflect a variety of complex financial operations
• Gathering & researching data from a variety of sources, &/or specialized accounting practices unique to a particular trade or industry
• The interpretation & application of Federal tax law for individuals, business &/or exempt organizations, partnerships, & corporations

OR EDUCATION: See Education Section below

MIN QUALIFICATIONS GS-12: One year of Specialized Experience equivalent to the GS-11 grade level which includes experience with:

• Progressively responsible & diversified professional accounting or auditing work that required the application of professional accounting principles, theory, & practices to analyze & interpret accounting books, records, or systems specifically to determine their effect on Federal tax liabilities & their adequacy for recording transactions affecting tax liabilities
• Interpretation & application of Federal tax law for individuals, business &/or exempt organizations, partnerships, & corporations
• Business & trade practices to develop tax issues based on analysis & evaluation of overall business operations & financial condition
• Corporate financial transactions & financial management principles & practices
• Interacting effectively with a broad range of individuals & negotiating with specialists in accounting, legal, tax, & other similar business related professions
• Preparing written reports & analyses, & articulating & communicating results & analyses orally & in writing

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.

In addition to the application and application questionnaire, this position requires an online assessment. The online assessment measures critical competencies required to perform the job. In order to be considered for this position, you must complete all required steps in the process, meet all qualifications, and receive a passing score on the required assessment(s). Overstating your qualifications and/or experience in your application materials or on the application questionnaire may result in your removal from consideration. Cheating on the online assessment will result in your removal from consideration.

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.