Tax Examining Technician

Job Title

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.

Computes the correct tax amount for international tax returns and initiates taxpayer contact regarding a proposed tax adjustment. Analyzes and resolves tax processing problems. Adjusts taxpayer accounts, prepares and issues manual refunds, performs multiple credit transfers, computes tax, penalty, and interest including Restricted Interest. Re-computes the Foreign Tax Credit after tax adjustments are made, as applicable. Reconstructs taxpayer status in order to mix many kinds/types and sources of information in determining tax liability and refund entitlements Reviews international tax returns where income received by a taxpayer is claimed to be exempt under a provision of an income tax treaty, determines the applicability of the treaty, and explains the determination to the taxpayer. Determines status of taxpayer (US Citizen/Resident or Nonresident Alien) for purposes of determining the type of return they should file and applying the substantial presence determination of US residence under Internal Revenue Code (IRC) 7701(b) and explains adjustments and reasons to taxpayers. Responds to inquires from taxpayers regarding soft letters issued on international issues. Tax matters include: mandatory e-file, possession filing requirements, 1042-S questions, passport SSN requirements, etc. Case builds international project tax returns, issues Integrated Data Retrieval System (IDR's) to taxpayer in support of special or routine projects and responds to taxpayer questions to clarify complex information requests.

Utilizes Report Generation Software to prepare audit reports and applies workarounds to address Foreign Tax Credit, 1040NR, 1120F, and other international tax forms/issues, to compute the correct tax amount.

Searches master files for various programs and initiatives relating to international tax returns or international tax issues. Takes the appropriate action to ensure the status of all file information is current and accurate. Updates the Audit Information Management System (AIMS) and/or Examination Returns Control System database as necessary to reflect the status of casework/audit. Takes the necessary action to verify and protect the statute of limitations. Makes determinations concerning the type of case received and the correct action for routing or assignment of each case. Updates case controls to reflect the routing/assignment of each case. Identifies those cases which meet Taxpayer Advocate Service criteria and ensures expeditious handling and/or resolution.

STANDARD POSITION DESCRIPTIONS (SPD): PD97689 Visit the IRS SPD Library to access the position descriptions.