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Internal Revenue Service is Hiring an Internal Revenue Agent (Examiner - Appeals Tax Computation Specialist) 12 MONTH ROSTER 'AMENDED' Near Birmingham, AL

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.
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.
OR
Are currently serving as an Internal Revenue Agent GS-0512 and have been in this position for at least one year or was previously an Internal Revenue Agent GS-0512 and held the position for at least one year.
AND

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 LEVEL: 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: 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; Experience interpreting and applying Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations. Experience 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 and 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 applying tax law with appropriate software [e.g., Report Generation Software (RGS), Bureau of National Affairs Corporate Tax Analyzer (BNA)] , analyzing individual, business, and corporation tax returns (e.g., 1040, 1120, 1120S, 940, 941) and all relevant schedules, and reading and analyzing transcripts of account [e.g., Integrated Data Retrieval System (IDRS)] to compute income adjustments and prepare statements of account. Identify, analyze and research issues to determine proper adjustments and credits. Experience using spreadsheets to explain tax computations. Experience communicating tax matters verbally and in writing to Appeals Officers, Counsel Attorneys and taxpayers/representatives.

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.

Responsibilities:

WHAT IS THE APPEALS (AP) DIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions

Vacancies will be filled in the following specialty areas:Independent Office of Appeals: SEP&R - TS Teams

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.

• Either as a team member or in support of a Team Case Leader works the most complex and complicated accounting, auditing, computational and procedural issues within Appeals. Deals with corporate taxpayer representatives to resolve issues such as complex depreciation, investment tax credit, restricted interest, net rate interest, future interests, adjustments to capital structure, valuation and cost analysis, and change of the accounting methods.
• Reviews and analyzes Revenue Agent, Appeals Officer, and Counsel Attorney instructions, reports, case files and support statements, and interprets tax law court decisions, and legal opinions to determine and prepare accurate computations for the most demanding and complex Appeals cases. Cases may involve precedent setting determinations and invariably demand considerable judgment and knowledge in order to interpret case documents and apply the tax law.
• Prepares statutory Notices of Deficiency for the most complex un-agreed cases. This necessitates the detailed analysis of case materials prepared by the Revenue Agents and Appeals Officers, the review and application of the Internal Revenue Code, regulations and court rulings, and the provision of all pertinent computations and written explanations to state the tax adjustments and their basis. Notices as formal legal instruments must accurately and comprehensively state each adjustment so that the taxpayer may prepare allegations of error while permitting the government all possible defenses.
• Prepares Rule 155 computations in Tax Court cases giving effect to the Court's opinion and any stipulated adjustments. Considers all necessary adjustments in computing the corrected tax liability which becomes the basis for the Court's decision.
• Prepares complex and extensive computations on projected tax impact of differing settlement proposals by either the government or the taxpayer. These computations typically involve in-depth information and various accounting systems which address both foreign and domestic entities.

Job Summary