Duties

WHAT IS THE TAX EXEMPT AND GOVERNMENT ENTITIES (TEGE)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 :

Tax Exempt and Government Entities, Exempt Organizations and Government Entities, Examinations, Compliance & Review Area, Financial Investigation Group 7731

The following are the duties of this position at the full working level.

Conducts assigned forensic investigation in examinations of the most complex exempt organizations activity. Is a key member of the investigative team during examination and criminal investigations.

Provides expert testimony in Federal or State criminal and civil proceedings as to all findings and disclosures. Provides authoritative consultation and advice to prosecutors and other members of the investigative team.

Leads other forensic investigators and / or revenue agents in the audits of exempt organizations. Leads or participates on teams involved with forensic financial investigations and related matters with other forensic investigators, special agents or inspectors.

Conducts conferences and briefings related to all of the above. Provides forensic financial investigative services and training to other agents.

Leads the most complex audits of Exempt Organizations. Provides expert testimony in Federal or State criminal and civil proceedings as to all findings and disclosures.

Plans and conducts forensic financial investigations of persons or entities suspected of being involved in highly complex tax avoidance or criminal schemes.

As part of the investigation, the incumbent provides authoritative advice to special agents and Federal, State and local prosecutors as to his / her findings regarding the financial condition and / or other financial aspects of the case.

Interviews accountants, representatives of financial institutions, taxpayer representatives, and others including, federal, state and local agency officials to obtain financial related information.

Participates with special agents in the preparation and serving of subpoenas and search warrants to obtain financial information and information stored or warehoused through electronic means or computer devices, including but not limited to computer applications.

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.

Identifies, develops and investigates the most complex exempt organization issues which have significant fraud potential and develops appropriate referrals.

Adapts standard accounting methods and techniques to unique and special situations 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) :

PD95805 and PD97408

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.

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.

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 LEVEL : You must have 1 year of specialized experience in tax-exempt organizations at a level of difficulty and responsibility equivalent to the GS-12 in the Federal service.

• Specialized experience for this position includes progressively responsible and diversified professional accounting or auditing work that required : Experience in 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;
• Experience in interpreting and applying Federal tax law for individuals, businesses and / or exempt organizations, partnerships, and corporations;
• Experience with 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; Experience interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax and other similar business related professions;
• Analyzing and adjudicating claims, appeals, settlement offers, examination issue resolutions or alternate resolution opportunities related to exempt organizations;
• Resolving complex tax issues requiring in-depth knowledge of exempt organizations tax law; Experience applying laws, regulations, and procedures governing civil and criminal tax fraud cases including a thorough understanding of the criteria required to support a criminal fraud referral;
• Experience using expert knowledge of criminal prosecution proceedings, such as rules of criminal procedures and rules of evidence, and serving as a technical expert witness on investigative findings;

Experience providing expert services in evaluating and advising others on the most complex financial aspects, assisting in the development and ongoing review of fraud cases, the ability to reconstruct accounting records and financial statements using incomplete and fragmentary data, plus records obtained from third parties, (i.

e., financial institutions, vendors, or customers); and Experience advising others on the interpretation of laws, policies and procedures governing fraudulent activities involving exempt organizations.

At this level, experience should demonstrate effective and persuasive written and oral communication skills, including preparing and delivering reports, memorandums, procedural instructions, and developing and presenting workshops, formal training, classes, outreach on technical information related to exempt organizations.

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.

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

This position is temporary (NTE) not to exceed 1 year, may be extended to 3 years, or may be made permanent.* 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 8 : 00 AM-4 : 30 PM.* Alternative work schedule, staggered work hours or telework may be available.
• Relocation expenses - No.* The employment of any candidate, including a current employee or a new hire, selected for this position may be conditional upon classification and / or audit of federal tax returns.

This audit may include up to 2 years of returns.

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.

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Last updated : 2024-04-09