Skip to main content
U.S. flag
 

Internal Revenue Agent (Excise Tax Specialist)

Department of the Treasury
Internal Revenue Service
Small Business/Self-Employed

Summary

WHAT IS 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

  • Position(s) are to be filled in the following area(s):
    • SBSE EXAM - Examination Deputy Operations - Specialty Examination, Estate & Gift /Excise Tax Exam
REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS

Overview

Help
Accepting applications
Posted today · Apply by 08/03/26
Due by 11:59 p.m. ET on August 3, 2026
Location
20 vacancies in the following locations:
Work site options
Telework eligible
Yes—Telework eligible positions do not guarantee telework
Remote job
No
Relocation expenses reimbursed
No
Salary
$61,722 - $94,563 per year

The range reflects the minimum locality to maximum locality for locations listed in the announcement. Salary will be based on selected duty location.

Pay scale & grade
GS 9
Promotion potential
12 - This position has career progression. If selected at a lower grade level you may be promoted without further competition to the full working level as your career progresses.
Pay scale and grade determines the salary of the job.
Work schedule
Full-time - Tour of Duty: Monday-Friday 8:00am-4:30pm 40 hours per week
Travel Required
25% or less - May be required to travel 1-5 days per month.
Appointment type
Permanent - Career Conditional/Career Appointment requires a 1 year probationary period and three years of continuous service to move from Career Conditional to a Career appointment
Occupations and job series
Supervisory status
No
Federal service type
This job is in the Competitive Service
Represented by a union
No
Drug test
No
Security clearance
Not Required
Position sensitivity and risk
Moderate Risk (MR)
Jobs require a background check and some require a security clearance. The type depends on the job.
Background check type
Financial disclosure required
Yes - File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.
Some jobs require financial disclosure to identify conflicts of interests.
Announcement number
26-12988618P-SBX-0512-09
Control number
877337300

Duties

Help

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.

  • Assists in the management of a large inventory of various categories and abstracts of Excise Tax Returns, determining on review of the returns or claims whether an audit is required or whether the return should be accepted as filed. The Internal Revenue Agent assists in the preparation of audit plans, prioritizing, and scheduling assigned work.
  • Assists with field examinations of large unit manufacturers, businesses of similar size and complexity to determine compliance with Federal excise tax laws. Field examinations include audits of books and records such as ledgers, journals, cash books, vouchers, bank accounts, correspondence, minutes of meetings, trust instruments, exemption certificates, certificates of incorporation, partnership agreements and catalogs of manufactured goods. Pre-audit attention is focused on those accounts that may have a bearing on excise tax liability.
  • In cases where the taxpayer's records are inadequate or incomplete, including third party records and other internal documents, reconstructs the cost of taxable merchandise available for sale, the cost of taxable goods sold the gross profit mark-up and the taxable sales as it relates to potential federal excise liability. Assists in the coordination and receipt of tax documentation and information from third parties, such as customs, suppliers, or manufacturers.
  • In medium-sized companies, assigned cases involve exemptions and credits, or the characteristics of manufactured items or distributed products that may or may not make the item or product subject to excise taxation. The incumbent contributes to the reconstruction of accounts and/or the development of other phases of the examination. Develops and reconstructs accounts and/or develops other phases of the examination.
  • Under modest supervisory review, initiates audits and investigations arising from case assignments or when referred by Revenue Officers, Internal Revenue Agents, Special Agents or others.

Requirements

Help

Conditions of employment

  • Probationary Period - All newly appointed employees to the competitive (or excepted) service are subject to a probationary (or trial) period. During this time, your performance, conduct, and suitability for continued employment will be evaluated. You will not automatically convert to permanent status at the end of the probationary (or trial) period. Your supervisor must affirmatively determine that continued employment is in the best interest of the Federal service. If no certification is made before the probationary (or trial) period ends, your appointment will be terminated. You are encouraged to actively engage with your supervisor, seek feedback, and understand role expectations. Additional guidance and support will be provided during onboarding.
  • Government Credit Card - Obtain and use a Government-issued charge card for business-related travel.
  • Tax Audit -The employment of any candidate, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns. This audit may include up to 2 years of returns.
Key Eligibility Requirements:
  • U.S Citizenship - Must be a U.S. Citizen or National and provide proof of U.S. Citizenship.
  • Selective Service Registration - Males born after December 31, 1959 are required to be registered with the Selective Service System or prove they are exempt from having to do so.
  • Personal Identity Verification (PIV) - Must provide 2 forms of identification from the Form I-9. Federal law requires verification of the identity and employment eligibility of all new hires in the U.S. These documents must be unexpired original or certified copies.

ADDITIONAL REQUIREMENTS SHOWN IN QUALIFICATIONS OR ADDTIONAL INFORMATION SECTIONS

Qualifications

Federal experience is not required. Experience may have been gained in the public sector, private sector or through Volunteer Service. One year of experience refers to full-time work; part-timework is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/day/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: A Certificate as a Certified Public Accountant (CPA) or a bachelor's or higher degree in accounting that included at least 30 semester 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 education and experience equivalent to 4 years that 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, in combination with appropriate experience or additional education.

AND

Specialized Experience GS-09:In addition to the basic requirements, 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:

  • Experience in or related to accounting or auditing that provided the specific knowledge, skills and abilities needed to successfully perform the duties of the position. Qualifying experience may have been in accounting, auditing, tax, financial, legal, or other work that required the knowledge and skill described above to sufficiently demonstrate: 1) knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and 2) skill in communicating and dealing effectively with others.
Examples of qualifying experience may include: (This list is not all inclusive)
  • Professional accounting work that includes the design, development, operation, or inspection of financial/accounting systems; experience that includes the examination, analysis and interpretation of accounting data, records, or reports and provides accounting or financial management advice and assistance to management.
  • Experience auditing of various types of tax returns to determine federal tax liability of individual taxpayers, businesses, or corporations. Interpreting and applying the Internal Revenue Code and related regulations and procedures. Making determination and redetermination, or audit, on liability for Federal taxes.
  • Experience in a Federal, State, or Local government working in a position that involved auditing various types of tax returns to determine liability of individual taxpayers and/or businesses. This included interpreting and applying pertinent parts of the Internal Revenue Code or State tax laws, related regulations, and procedures to determine compliance and accuracy of tax returns or tax filings.
  • Experience in a position that involved working in an accounting, auditing, or legal environment where you have advised others on a full range of complex tax liability issues, conducted an analysis of their financial condition and related operations, provided tax law or accounting assistance and/or utilized investigative/examination techniques.
  • Experience in a position that involved auditing files for fiscal accountability and accuracy, implementing general accounting practices for private or corporate clients, completing personal and corporate tax returns for diverse client base, and reviewing and processing loan or financial applications.
  • Experience in an accounting environment that involved importing and reviewing payroll, running reports, conducting reconciliations, making adjustments and reclassifications, preparing accounting reports for annual audits, and preparing quarterly tax filings.
  • Experience in a position that involved investigating alleged criminal violations, federal tax statutes, and making recommendations for criminal prosecution and assertion of civil penalties.
OR
EDUCATION: A course of study that includes two (2) full years of progressively higher-level graduate education, leading to a master's degree, in accounting or related field of business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance.
OR A Master's Degree in a related field of study, such as accounting, business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance.
OR An equivalent amount of combined education and experience as described in paragraphs above.

You must also meet the following requirements:

MINIMUM AGE REQUIREMENT: Minimum age for federal employment is 18 years old, or at least 16 years old and have:
    • Graduated from high school or been awarded a certificate equivalent to graduating from high school; or
    • Completed a formal vocational training program; or
    • Received a statement from school authorities agreeing with your preference for employment rather than continuing your education.
For more information on qualifications please refer to OPM's Qualifications Standards.

Education

A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria, please refer to Department of Education Accreditation page.

FOREIGN EDUCATION: Education completed in foreign colleges or universities may be used to meet the requirements. You must show proof the education credentials have been deemed to be at least equivalent to that gained in conventional U.S. education program. It is your responsibility to provide such evidence when applying. Click here (Section 3, Explanation of Terms) or here for Foreign Education Credentialing instructions.

We recommend choosing an evaluator from a member organization of one of the following national associations of credential evaluation services: National Association of Credential Evaluation Services (NACES) or Association of International Credentials Evaluators (AICE).

Additional information

Suitability Requirements:

  • Prior IRS Employment - Former employees will be subject to a screening of their prior conduct with the Service. The Taxpayer First Act of 2019, 26 U.S. Code 7804, prohibits the IRS from rehiring certain former employees who were removed from service.
  • Tax Check - Must undergo a review of income tax verification. To check the status of your tax record go to: (https://www.irs.gov/individuals/get-transcript). If you are not in compliance, you will be determined unsuitable for employment with IRS.
  • Fingerprint/Criminal History Check - This position requires that the successful candidate undergo personnel vetting, which includes a background investigation and enrollment upon onboarding into "Continuous Vetting." Enrollment in Continuous Vetting will result in automated record checks being conducted throughout one's employment with Treasury. The successful candidate will also be enrolled into FBI's Rap Back service, which will allow Treasury to receive notification from the FBI of criminal matters (e.g., arrests, charges, convictions) involving enrolled individuals in near real-time. For more information regarding your rights refer to Noncriminal Justice Applicant's Privacy Rights - FBI, FD-258 Privacy Act Statement - FBI, and SEAD-3-Reporting-U.pdf (dni.gov).

Additional Information:
  • In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.
  • Consider each location carefully when applying. You will be limited to 3 location choices. If you are selected for a location, that location will become your official post of duty.
  • Additional jobs may be filled from this announcement or any other source to fill these vacancies.
  • Formal Development Plan - If this position is covered by a formal development plan, pay retention will be offered where applicable based on law and regulation.
  • Alternative work schedule, staggered work hours may be available.
  • Salary: General Schedule (GS) Locality Pay tables may be found under Salaries & Wages.
  • Cost-of-Living Allowances (COLA): (AK3237) 949 E 36 Ave, Anchorage, AK includes COLA. See COLA Rates 2026.
Vacancies to be filled as follows. Please see location information above to find the street address, city and state for each of the Building Codes (BC).

1 Vacancy to be filled in BC: OH0189
2 Vacancies to be filled in BC: OH2320, OH0208
1 Vacancy to be filled in BC: PA0277
1 Vacancy to be filled in BC: MT5383, ND1366, ND0046, SD1317
1 Vacancy to be filled in BC: IA0112, NE0531, NE0051, IA1527
1 Vacancy to be filled in BC: IL2337, IL0236, IN0133
1 Vacancy to be filled in BC: MI0800, MI2210, IL2528
1 Vacancy to be filled in BC: MO1937
1 Vacancy to be filled in BC: CT0013, RI7097, MA5785, CT3438
1 Vacancy to be filled in BC: NH6185, NH6136
1 Vacancy to be filled in BC: NY0350, NJ4555, NY7304
1 Vacancy to be filled in BC: KY0086
1 Vacancy to be filled in BC: AR0063, TX0302, KS1615
1 Vacancy to be filled in BC: FL3285, FL0067, FL2402, FL2668
2 Vacancies to be filled in BC: GA2480, VA0088
1 Vacancy to be filled in BC: SC0068, SC2095, SC0058
1 Vacancy to be filled in BC: AZ6886, AZ7748
1 Vacancy to be filled in BC: CO1811, AK3237

Candidates should be committed to improving the efficiency of the Federal government, passionate about the ideals of our American republic, and committed to upholding the rule of law and the United States Constitution.

How you will be evaluated

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

Your qualifications will be evaluated based on your application materials (e.g., resume, supporting documents), your responses on the application questionnaire, and your responses to all assessments required for this position. Applicants who disqualify themselves will not be evaluated further.

You will be assessed on the following competencies (knowledge, skills, abilities, and other characteristics):

  • Interpersonal Skills
  • Self-Management
  • Customer Service
  • Auditing
  • Planning and Evaluating
  • Written Communication

The USA Hire Assessments includes a cut score based on the minimum level of required proficiency in these critical general competencies. You must meet or exceed the cut score to be considered. You will not be considered for the position if you score below the cut score or fail to complete the assessment.

Overstating your qualifications and/or experience in your application materials or application questionnaire may result in your removal from consideration. Cheating on an assessment may also result in your removal from consideration.

Rating: Category rating will be used to rank and select eligible candidates. If qualified, you will be assigned to one of three quality level categories, CAT A, CAT B or CAT C.


Referral: Eligible applicants rated in the highest category group, may be referred to a selecting official for consideration. Candidates, if required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring practices), will be interviewed in category group order. We will not reimburse costs related to the interview such as travel to and from the interview site.

Veterans' preference is applied after applicants are assessed. Qualified preference eligibles who have a compensable service-connected disability of 10 percent or more (CPS, CP) are placed at the top of the highest category on the referral list (except for scientific or professional positions at the GS-9 level or higher). Remaining preference eligibles are placed above non-preference eligibles within their assigned category.


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 of category CAT B to be rated as "well qualified" to receive special selection priority.

If you are selected, you will be subject to all requirements listed in the Requirements, Qualifications, and Additional Information sections of this announcement which includes, Prior Employment, Tax Checks, Fingerprint/Criminal History checks.

Internal Revenue Service

WHY IS THE IRS A GREAT PLACE TO WORK? As an IRS employee, you will feel proud knowing you helped make America stronger while working at one of the world's biggest financial institutions. You will be part of an organization that collects over $2 trillion in revenue and processes over 200 million tax returns annually. We are proud of how we apply the tax law with integrity and fairness to all. The IRS hires talented and dedicated individuals from many backgrounds, including accounting, business, finance, law enforcement and information technology. You will be challenged & supported on a daily basis. Whether you are just starting out or looking for a new opportunity, consider an IRS career.

The U.S. Department of the Treasury has a distinguished history dating back to the founding of our nation. As the steward of U.S. economic and financial systems, Treasury is a major and influential leader in today's global economy. We have over 100,000 employees across the country and around the world. Come Join the Department of the Treasury and Invest in Tomorrow.

WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? Visit us on the web at www.jobs.irs.gov

Agency contact information

IRS Philadelphia External
Email
Hco.phl.ext@irs.gov
Address
SBSE EXAM - Examination Deputy Operations
1111 Constitution Ave NW
Washington, DC 20224
US

Your session is about to expire!

Your USAJOBS session will expire due to inactivity in 8 minutes. Any unsaved data will be lost if you allow the session to expire. Click the button below to continue your session.