Internal Revenue Agent (Fraud Specialist)

Summary

WHAT IS TAX EXEMPT AND GOVERNMENT ENTITIES (TEGE)?

A description of the business units can be found at:

• Position is to be filled in following area: Tax Exempt and Government Entities, Compliance Planning & Classification
• This job (or announcement) is open to current permanent IRS competitive service employees in Tax Exempt and 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.

• Incumbent identifies areas most vulnerable to potential criminal fraud activity within the Exempt Organization functions. Evaluates, externally and internally, identified allegations or issues of potential fraud, including abusive tax and promoter schemes, to determine the appropriate action to take, including fraud referral to the IRS Criminal Investigation (CI) function.
• Implements the corporate fraud approach for the Tax Exempt/Government Entities (TE/GE) Employee Plans including ensuring key controls are implemented to ensure fraud is identified and addressed in the appropriate tax-exempt sector; or leads a team in TE/GE conducting Special Enforcement Program (SEP) examinations and investigations of the most complex income tax returns.
• Identifies and implements a methodology to track and obtain feedback on the value of information items referred to other IRS Divisions and pursues an agreement to ensure information items are prioritized for examination.

STANDARD POSITION DESCRIPTIONS (SPD): PD97030

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.
• Driving Credentials - Possess a valid state motor vehicle operator's license (upon appointment) and maintain a valid license while you occupy the position.
• 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 FOR GS-14 : You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 level in Federal service. Specialized experience for this position includes:

• Applying professional accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems specifically to determine their effect on Federal tax liabilities and their adequacy for recording transactions affecting tax liabilities.
• 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.
• Analyzing corporate financial transactions and financial management principles and practices.
• Interacting with a broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions.
• Applying the laws, regulations, and procedures governing civil and criminal tax fraud cases, and a thorough understanding of the criteria required to support a criminal fraud referral.
• Experience using knowledge of criminal prosecution proceedings such as, rules of criminal procedures and rules of evidence, in order to serve as a technical expert on investigative findings.
• Providing services in evaluating financial aspects, assisting in the development and ongoing review of fraud cases and the ability to reconstruct accounting records and financial statements using incomplete and fragmentary data, plus records obtained from third parties, (i.e., financial institutions, vendors, or customers).
• Communicating both verbally and in writing, including preparing and delivering reports, memorandums, and procedural instructions; to effectively serve as an expert witness, advise others on the interpretation of laws, policies, and procedures governing fraud.

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".
• TIME IN GRADE (TIG): 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. For positions at the GS-05, you cannot advance to the GS-05 if you have held a GS-02 in the past 52 weeks. There is no TIG restriction for GS-02, 03, or 04 positions.

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.
• 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.
• The use of a camera application may/will be required to participate in the interview process.

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.

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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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