Duties

WHAT IS THE SMALL BUSINESS/SELF EMPLOYED (SBSE) DIVISION?

A description of the business units can be found at:

Vacancies will be filled in the following specialty areas: Small Business Self Employed Field Examination

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 independent examinations and related investigations of the most complex income tax returns filed by individuals, small businesses, organizations, and other entities. May include those with diversified activities, multiple partners, and operations of national scope. Assignments require an integrated analysis of intricate and complex accounting systems, business activities, and financing.

* Conducts examinations of complex individual and business taxpayers involved in activities or transactions designed or structured to hide or conceal income such as offshore activities, multiple related entities, and other means using a wide range of financial and other investigative skills.

* Conducts package audits to determine that other required returns such as information, excise, or specialty returns are filed and conducts concurrent examinations of these and other returns when warranted. Recognizes the need for specialists and makes appropriate referrals.

* Evaluates the content of new and modified legislation and assesses the impact on the program.

* Identifies issues to be pursued based on large, unusual, or questionable items which produce significant tax or compliance effect; recognizes the impact; and utilizes the appropriate tax law and facts needed to resolve them. Recognizes indicators of fraudulent activity and develops appropriate referrals.

* Utilizes standard accounting methods and techniques during the course of examinations in order to develop information regarding the income and financial operations of taxpayers. Develops new approaches for analysis techniques.

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Requirements

Conditions of Employment

STANDARD POSITION DESCRIPTIONS (SPD): PD94816

Visit the IRS SPD Library to access the position descriptions.

* Telework Eligible Positions: Telework eligible positions do not guarantee telework. Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period to your assigned Post of Duty (POD)) and supervisor's approval to participate in the IRS Telework Program. Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.

* In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.

* File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.

* Obtain and use a Government-issued charge card for business-related travel.

Qualifications

Federal experience is not required. The experience may have been gained in the public sector, private sector or Volunteer Service. One year of experience refers to full-time work; part-time work is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/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:

BASIC REQUIREMENT: 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.

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.

Currently or previously held an Internal Revenue Agent GS-0512 position for at least one year.

In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below:

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: Experience with progressively responsible and diversified professional accounting or auditing work that required: The application of 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; The interpretation and application of Federal tax law for individuals, businesses, 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, financial management principles and practices and consolidated tax returns; ANDWorking various program cases such as National Research Program (NRP), Fraud, Whistleblower (WBO) and High Income/High Wealth (flow-thru entity), Joint Committee, Research and Experimental (R&E) Credit, Abusive Transactions, and Tax Equity Fiscal Responsibility Act (TEFRA) for developing compliance issues. Experience conducting Internal Revenue Code (IRC) Title 26 examinations using the IRC, regulations, rulings, court decisions, agency policies, and practices to determine the correct tax liability and to conduct extensive research which may include diversified activities, multiple partners, and operations of national scope. Evaluates content of new and modified legislation and assesses the impact on the program(s). Creates and utilizes Excel spreadsheets (e.g., formulas, pivot tables, charts and graphs) and experience with computer programs [e.g., Employee User Portal (EUP), Integrated Data Retrieval System (IDRS), Report Generation System (RGS), Integrated Automation Technologies (IAT)] to prepare necessary reports for all levels of management including executives or headquarter staff. Identifies and analyzes issues (e.g., net operating loss, partnership basis, and foreign bank and financial account report and F211), and provides feedback, suggestions, and guidance to the various field and headquarter customers. Asserts time and workload management skills in accordance with IRM requirements. Recognizes indicators of fraudulent activity and develops appropriate referrals. Solicits payment and coordinates uncollected deficiency agreements when appropriate. Communicates both verbally and in writing (such as responding to correspondence, meetings) to address any questions or concerns from various customers, such as Taxpayers/Representatives, frontline and senior managers, Revenue Agents, Tax Compliance Officers, or Counsel. Develops and presents topics via automated virtual systems. (e.g., Training, CPE, Group Meetings).

AND

MEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible. To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to. Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks.

AND

TIME AFTER COMPETITIVE APPOINTMENT: By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, 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.

LOCATIONS CONTINUED FROM ADDITIONAL INFORMATION SECTION

3 in FL2174

2 in GA2480

2 in SC1149

4 in FL3285 OR FL3100

1 in FL3007

3 in FL3279

1 in GA2713

1 in GA0087

3 in GA2004

4 in FL0067

2 in SC2095

2 in SC0068

2 in NC1151

1 in NC2310

1 in NC2410

2 in NC2443

2 in NC2598

2 in NC2668

3 in CA7102 OR CA7898

4 in CA8500 OR CA7159

3 in CA7585 OR CA8479

2 in CA7816

8 in CA7023

12 in CA8050

12 in CA0273 OR CA7395

3 in HI8469

4 in CA0150

8 in CA0316 OR CA6921

6 in CA0521

2 in NM1464

3 in CA7903

4 in AZ0058

10 in AZ6886, AZ7748 OR AZ7887

10 in CA6218

16 in CA0154, CA0281, CA7588 OR CA8182

18 in CO1811, CO0046 OR CO1989

4 in WY1228, WY0030, MT5524 OR MT5513

11 in UT1522, CA0221, CA8211 OR CA6116

2 in CA8280

21 in WA0101, WA8075, WA0064 OR CA6139

10 in OR6660, OR0051, OR0043 OR ID0025

0 in AK3237, CA7226, CA7333, CA7456, CA7462, CO2177, DC0022, FL2542, FL2971, GA0010, GA1016, GA2493, KY2020, KY2032, KY3005, KY3016, LA1340, MD0278, MS2138, MT5383, NJ0145, NJ4360, NJ4664, NV0012, NV7516, NY0128, NY0282, NY7184, PA0809, PR3930, PR4001, PR4062, PR4065, TN2070, TN2709, UT0035, UT0036, UT1431, UT1434, UT1486 OR WA0094

Education

A copy of your transcripts or equivalent documentation is required for positions with an education requirement, or if you are qualifying based on education or a combination of education and experience. An official transcript will be required if you are selected. If the position has specific education requirements and you currently hold, or have previously held, a position in the same job series with the IRS, there is no need to submit a transcript or equivalent at this time. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series.

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 for Foreign Education Credentialing instructions.

Additional information

* We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.

* The salary range indicated in this announcement reflects the minimum locality pay up to maximum locality pay for all duty locations listed. The range will be adjusted for selected duty location. General Schedule locality pay tables may be found under Salaries & Wages.

* This is a Bargaining unit position.

* Tour of Duty: Day shift, Monday - Friday.

* Alternative work schedule, staggered work hours or telework may be available.

* Relocation expenses: No

* If this position is covered by a formal development plan, pay retention will be offered where applicable based on law and regulation.

Please consider each location carefully when applying. If you are selected for a position at one of your location selections, that location will become your official post of duty.

Six Hundred Sixty-four (664) vacancies to be filled in Small Business Self Employed Field Examination as follows:

9 in DC0198 OR VA0008

3 in VA0746, VA0088 OR VA0535

5 in VA0688 OR VA1608

7 in PA0233, PA0745 OR PA0507

5 in OH2320 OR OH2146

9 in OH0208, OH0195, OH0189 OR KY3123

5 in IN0133 OR IN1765

2 in IN1823 OR IN1905

3 in PA0277 OR PA0582

6 in PA0596, PA0719 OR PA0865

15 in MD1137, MD1248, DE0052 OR MD0055

5 in TN2351 OR TN0076

3 in TN0005

6 in KY0086, KY1472 OR WV0171

7 in TN0052

39 in TX2653, TX2096, TX2148, TX0302 OR TX0284

46 in AL1238, MS0072, AL2203, AR1316, AL1213, AL2393, AR0063, MS0083, LA1336, MS2191, OK1356, OR OK1431

46 in TX2444, TX0272, TX2785, TX2754, TX2835, TX0227, TX1962, TX2038, TX2437, TX1732, TX0298, TX2298, TX0297 OR TX2982

12 in IL2528, MO1833 OR MO0106

3 in MO1993

6 in NE0051, SD1317 OR SD0035

6 in IA0112, IA1527 OR IA1550

11 in KS1603, MO2008, KS1615 OR MO1937

10 in MI0800 OR MI2181

8 in MI2097, MI2210, MI2218 OR MI3022

14 in IL0236, IL2558, IL2549 OR IL2563

2 in IL2454

7 in IL2337

13 in MN1675 OR MN1600

2 in ND0046

12 in WI1720, WI1696 OR WI1784

24 in NY0350 OR NY7304

8 in NY6385, NY7071 OR NY6466

5 in NJ4571, NJ4531, NJ4721, NJ4611 OR NJ4541

4 in NJ5105, NJ5114 OR NJ6998

3 in NY0300 OR NY7357

4 in NY7340 OR NY7064

5 in VT8139

8 in NH6136, ME4276, NH6185 OR NH0037

9 in NY7288

5 in MA0131

4 in MA5785 OR MA5863

3 in RI7085 OR RI7097

4 in MA5813 OR MA0137

1 in MA5982

1 in MA5955

4 in CT3438, CT0013 OR CT0061

4 in NY7501, NY7117 OR NY0376

9 in FL0061 OR FL2437

2 in FL1328

7 in FL2402, FL1005 OR FL3143

5 in FL2668, FL2257 OR FL1407

4 in FL1361 OR FL1382

LOCATIONS CONTINUED UNDER QUALIFICATIONS SECTION

If the position(s) are no longer needed prior to the closing date, this announcement may be closed early.

This is an open continuous announcement which will be used to fill vacancies in the locations listed as they become available for the next 12 months contingent upon funding and space requirements. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff date to be considered: Cutoff date(s): 8/15/2023, 11/17/2023, 01/16/2024. This announcement may be amended to include additional cut-off dates within the 12-month period if needed, not later than 10 days prior to the additional cut-off date(s). Eligible applicants who apply by the initial cut-off date, will be referred in score order. If additional vacancies exist, remaining applicants will be considered in score order as needed. Selections from this announcement may be made no later than (NLT) July 31, 2024.