Internal Revenue Agent (Program Advisor)

Summary

WHAT IS TAX EXEMPT / GOVERNMENT ENTITIES ?

A description of the business units can be found at:

• Position(s) are to be filled in following area:
  • TEGE - Exempt Organizations and Government Entities, Exempt Organizations, Rulings & Agreements, Determinations Area 2
• Limited Area of Consideration

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.

• Conducts complex studies and analyses to evaluate Tax Exempt and Government Entities program accomplishments and to identify focus areas for review.
• Coordinates and participates in special projects such as forms/instruction creation, software building and testing.
• Utilizes a mastery of a professional knowledge of the theory, concepts, principles, and practices of accounting and tax auditing, inevaluating the program and resolving issues where laws are highly interpretive or conflicting, conducts case reviews of live case examinations and/or determinations completed by Revenue Agents on behalf of the Program Manager for technical and procedural accuracy, and consistency of TE/GE positions and application of tax rules and regulations.
• Reviews and analyzes the audit plan, workpapers, and reports in the casefile to determine adherence to established policies, procedures, regulations, and other guidance.
• Conducts technical reviews and analysis of group operations, processes and procedures, live case issues and TE/GE positions under the direction of the Program Manager.

STANDARD POSITION DESCRIPTIONS (SPD): PD24037

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

BASIC REQUIREMENTS All GRADES (ALSO MEETS GRADE 5 QUALIFICATIONS) :

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 at least one year of specialized experience in tax-exempt organizations at a level of difficulty and responsibility equivalent to the GS-12 in the Federal service. Specialized experience for this position includes:

• Qualifying experience must have been in progressively responsible and diversified professional accounting or auditing work that required 1) knowledge of and skill in 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; 2) skill in interpreting and applying Federal tax law for individuals, business, and/or exempt organizations, partnerships, and corporations; 3) knowledge of business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; 4) knowledge of corporate financial transactions and financial management principles and practices; and 5) skill in interacting effectively with a broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions.
• utilizing accounting and auditing principles and practices applying these techniques to conduct reviews of examinations and/or determinations of the largest and most complex activity under the entire TE/GE customer segment (etc., retirement plans and related trusts; IRAs; plan participants and beneficiaries; and retirement plan sponsors. organizations exempt from income tax under IRC 501, Tax Exempt Bonds, Federal State and Local Governments, and Indian Tribal Governments), Experience planning and coordinating issues across multiple areas or functions
• Planning, analyzing, and coordinating operational reviews, resource allocation, case assignment/transfer amongst groups, and hiring/staffing planning functions, and develop systems to track and monitor certain types of cases (e.g. fraud, whistleblower, etc.).
• Applying tax law, precedents, rulings, and court decisions related to the TE/GE organization, and skill in applying the tax laws in cases of great significance, or issues of considerable complexity, controversy, or high impact. Ability to conduct extensive research of legal questions, including consideration of judicial decisions and legislative intent to establish relative training programs, and answer technical and procedural questions directed to executives.
• Applying TE/GE organization, procedures, and practices working effectively with other functions within the organization.
• Applying management principles and techniques.
• Analyzing procedures and/or problem areas in order to recommend improvements or solutions to problems.
• Communicating, listening, and fostering dialogue with upper management, peers, and customers.
• Informing, influencing, negotiating, and persuading in the overall accomplishment of program objectives and effective problem solving.
• 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".
• 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-5, 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

• Limited Area of Consideratin: This job (or announcement) is open to current permanent IRS competitive service employees in the Tax Exempt / Government Entities (TEGE) business unit.
• 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.
• Use of a camera application may 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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