Tax Examining Technician

Job Duties

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. Performs advanced analysis of complex taxpayer accounts, returns, transcripts, and case files involving multiple tax periods, interrelated issues, prior account activity, and/or conflicting information. Applies a wide range of established tax laws, regulations, and procedures, including the Internal Revenue Code (IRC), Internal Revenue Manual (IRM), and related guidance, to varied and non-routine situations.
2. Independently determines appropriate resolution strategies by interpreting and applying established guidelines in situations where direct applicability may not be clear, determining appropriate actions in situations where established guidance does not fully address the issue. Evaluates taxpayer responses, identifies discrepancies, and determines final case disposition, including revision, closure, or referral.
3. Identifies potential fraud, abuse, or noncompliance indicators and initiates appropriate referrals in accordance with established procedures. Performs a full range of account adjustments, such as complex computations of tax, penalties, and interest (including restricted interest) and determines the appropriate disposition of overpayments and balances due.
4. Provides technical assistance to taxpayers and authorized representatives on complex or sensitive account issues through telephone, written, and digital communication. Explains tax laws, notices, account adjustments, and enforcement actions, addressing disagreements to resolve issues and promote voluntary compliance. Secures additional information, including from third parties when appropriate, and coordinates with internal IRS functions, including the Taxpayer Advocate Service (TAS), to resolve complex matters.
5. Utilizes IRS systems (e.g., Integrated Data Retrieval System (IDRS), Audit Information Management System (AIMS), Enterprise Case Management (ECM)) to research accounts, input transactions, monitor case status, and validate results. Manages a complex inventory, prioritizing work to meet production and quality standards, and maintains thorough case histories documenting actions and decisions. Provides guidance to lower-graded employees, ensures compliance with disclosure laws and Privacy Act requirements and performs other duties as assigned.

STANDARD POSITION DESCRIPTIONS (SPD): PD26159, PD26160, and PD26161 Visit the IRS SPD Library to access the position descriptions.