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.

* Performs reviews of examined cases closed by examiners. Decides the nature and extent of review necessary. Evaluates evidence and information used to support the examiner's conclusions to determine if documentation and case development are adequate. Decides whether conclusions reached by the examiner are in compliance with statutory provisions and procedural and policy requirements. Follows applicable procedures for case assembly, return and processing. Ensures that cases are able to be processed and properly identified, and that required actions are completed in each situation.

* Interprets and applies the auditing standards in accordance with established guidelines. Performs analyses of statistical data. Provides feedback when required. May conduct management studies to identify trends in the examination of tax returns based on observations made during the review of cases.

* Manages and coordinates assigned program(s) in accordance with established guidelines. Acts as a contact point for program related inquiries. Provides technical, clerical and management personnel with guidance and feedback on program operations and results. Prepares program reports and analyses as required.

* Acquires and maintains specialized technical and procedural knowledge necessary to effectively manage the program(s). Promotes awareness of program objectives and procedures. Communicates program information through presentations, memoranda and/or other methods. Develops and distributes instructional material when appropriate. Prepares, maintains and updates program/desk procedures.

* Prepares correspondence and legal documents such as statutory notices of deficiency and Joint Committee Reports. Composes written responses to examiners, managers and other customers.

Help

Requirements

Conditions of Employment

STANDARD POSITION DESCRIPTIONS (SPD): PD91587

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 as progressively responsible and diversified professional accounting or auditing work that required: Experience 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; Experience in corporate financial transactions and using financial management principles and practices; and; Interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions. Experience conducting employment tax examinations (e.g., non-filers, 1120S officer compensation, worker classification, tip audits with multiple establishments, accountable plans, mergers & acquisitions, advanced executive compensation, advanced fringe benefits, and large case audits). Experience working employment tax issues such as Section 530, backup withholding, expense reimbursements and excess allowances, cafeteria plans, resident and non-resident alien issues, common paymaster and successor employer, stock options and stock purchases, nonqualified deferred compensation plans, severance pay/golden parachutes, tool and equipment rental, identifying, referring and working fraud cases, and information return and trust fund penalties. Experience researching and applying applicable employment tax codes and regulations, other related legal authority, and the IRM as they relate to employment taxes, established examination policy and procedures. Experience using automated systems (e.g., EUP, IMS, IDRS, and ERCS) in researching and analyzing taxpayer compliance history. Experience analyzing and presenting detailed case and issue information using written communication skills to provide feedback to program managers, analysts and field personnel.

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.

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

* Pay retention may be offered based on applicable laws and regulations.

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

* Rotational - This is a rotational position identified in SB/SE's Rotational Agreement, provided upon selection. Assignment is for 24-36 months, may be extended up to a maximum of 5 years. Non-Competitive reassignment to an SB/SE position, at the same grade and in the same commuting area, will be made upon termination of rotational assignment which will be a permanent GS-13 position.

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.

Forty-eight (48) vacancies to be filled in Small Business/Self Employed, Field Examination in the following locations. Additional vacancies may be filled in any of the locations within this announcement, contingent upon funding and space requirements.

2 in TN0052

3 in NY7357, NY0350 OR NY7288

3 in CT0013 OR MA5813

3 in OH0189 OR OH0208

2 in PA0277 OR PA0865

3 in GA0087

4 in IL0236

2 in FL3007 OR FL3279

4 in MO1833, WI1720, MN1675 OR MI3022

1 in VA0088

2 in MD0055

1 in NM1464

1 in VA0008

1 in CA0150

1 in TN0076

1 in WA0101

4 in CA6116

1 in PA0233

1 in UT1522

1 in TX2982

1 in CA8050

1 in CA0273

2 in CO1811, CO0018, CO0046 OR CO1989

3 in AZ7748 OR CA0521

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, 11/21//2023, 1/16/2024. 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.