Internal Revenue Agent (Employment Tax Specialist)

Job Title

Job Description

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.

1. Conducts pre-audit analysis of assigned cases, researching any available background materials, and formulates a plan for the audit.

2. Performs employment tax examinations of very large and complex business entities with extensive operations often conducted through subsidiaries or other related operating components. Examinations are conducted both independently and as the employment tax expert on an audit team in the examination of a controlled large case. The incumbent specializes in the areas of Income Tax Withholding, Federal Insurance Contribution Act, Federal Unemployment Tax Act and Railroad Retirement Tax Act.

3. Utilizes advanced investigative, interviewing, fact-finding and auditing techniques in the examination of voluminous books and records and complex accounting systems to determine if the tax has been accurately reported.

4. Researches available guidelines and reference material to resolve questions of tax law that may arise during the course of the examination. Since issues are typically without precedent or the subject of conflicting precedents, this research is of necessity intensive and precise.

5. Prepares a written report and informs the taxpayer or representative of any changes to tax liability, explaining reasons for the adjustment. Negotiates to reach agreement with the taxpayer and explains appeal procedures as necessary.