Internal Revenue Agent (Senior Employee Plans Agent)

Summary

WHAT IS THE TAX EXEMPT AND GOVERMENT ENTITIES DIVISION (TEGE)?

A description of the business units can be found at:

• Position(s) are to be filled in following area(s):
  • TEGE - Employee Plans - Examinations and Rulings & Agreement.

• This job (or announcement) is open to current permanent IRS competitive service employees in Tax Exempt/Government Entities business units.

REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS

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Duties

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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.

• Analyze applications and issue determination letters on most complex pension, multi-employer, profit-sharing and stock-bonus plans under applicable Internal Revenue Code provisions.
• Examines and interprets the provisions of plans and documents accompanying applications. Audit returns filed in connection with the plans.
• Review operating mechanics, considers probable effects of
  contributions and benefits and ensures that plans are benefiting employees in general and do not discriminate in favor of the highly compensated employees.
• Examines accounting practices and bookkeeping systems of pension, multi-employer, profit sharing 403(b)/457 plans, and related operations of the trust if applicable.
• Prepares all necessary reports such as IDRS and 5701s as they pertain to Employee Plans. Explains adjustments to customers and/or their representatives and attempts to secure concurrence of the recommended changes.

STANDARD POSITION DESCRIPTIONS (SPD): PD90857

Visit the IRS SPD Library to access the position descriptions.

Requirements

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Conditions of employment

• Probationary Period - A person who is required to go through a probationary period and then is transferred, promoted, demoted, or reassigned before he or she completes such period is required to complete the remainder of the probationary period in the new position.
• 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.

ADDITIONAL REQUIREMENTS SHOWN IN QUALIFICATIONS SECTION

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.

QUALIFICATION REQUIREMENTS: To qualify for this position, you must meet the qualification requirements outlined below:

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 bachelor's or higher degree in a field other than accounting or a combination of education and experience equivalent to 4 years that included at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above.

AND

SPECIALIZED EXPERIENCE GS-13:

You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes:

• Interpreting and applying Federal tax law for individuals, business, and/or exempt organizations, partnerships, and corporations.
• Applying business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition. Experience with corporate financial transactions and financial management principles and practices.
• Interacting effectively with a broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions.
• Applying accounting techniques and practices that align with the Internal Revenue Code, regulations, rulings, procedures and court decisions, principles of tax administration, laws, and rulings.
• Applying tax laws and regulations relating to employee plans sufficient to analyze applications and issue determinations on various contribution or benefit plans
• Experience with 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.
• Applying and working actuarial science sufficient to recognize problem areas and to recommend courses of action; and experience successfully examining or reviewing a wide variety of compensation plans and/or related proposals.
• Communicating and fostering dialogue with upper management, peers, and customers in the overall accomplishment of program objectives and effective problem solving? Experience preparing clear and concise written reports, letters, and memoranda.

AND

You must also meet the following requirements:

• TIME AFTER COMPETITIVE APPOINTMENT (TACA): 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 .

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

• Consider each location carefully when applying. If you are selected for a location, that location will become your official post of duty.
• 22 positions are to be filled in the following area: Tax Exempt and Government Entities, Employee Plans, Examinations and Rulings & Agreement.
• In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.
• Additional jobs may be filled from this announcement or any other source to fill these vacancies.
• Alternative work schedule, staggered work hours may be available.
• Salary: General Schedule (GS) Locality Pay tables may be found under Salaries & Wages.

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.

Help

As a current employee, you know the great benefits we offer. Should you have any questions about benefits, please contact the Employee Resource Center (ERC) at View phone number on click.appcast.io option #1 for ERC.

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