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Internal Revenue Service is Hiring an Internal Revenue Agent (Excise Tax Specialist - Examiner) Temp NTE 1 Yr., MBE, MBMP 12 MONTH ROSTER 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
Currently or previously held an Internal Revenue Agent GS-0512 position for at least one year.

SPECIALIZED EXPERIENCE GS-13: In addition to meeting the basic requirement to qualify for this position, you must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in Federal service. Specialized experience for this position includes: Experience with excise tax laws, regulations and rulings; Professional experience with accounting and auditing principles and techniques, and familiarity with local business practices; Reconciling various intercompany transactions and in analyzing financial relationships and business practices as they relate to the requirements of excise tax law; Experience interpreting, discussing, and applying tax laws, regulations, rulings, court decisions, etc. to the various issues raised during an examination and to solve problems where guidelines are not clear or few precedents exist; Effectively meeting and dealing with corporate officers and competent tax practitioners well versed in excise tax law and regulations in order to present the Government's case in a convincing manner; Experience writing clear and comprehensive reports to serve as the basis for proposed adjustments in cases of considerable importance and complexity; Experience with provisions of the Financial Recordkeeping and Reports of Currency and Foreign Transactions Reporting act of 1970.

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 SMALL BUSINESS/SELF EMPLOYED (SBSE) 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: Small Business/Self Employed, Headquarters Examination, Exam Case Selection, Excise Workload Selection and Delivery

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.

• Assists in formulating excise tax examination plans. Screens returns for examination potential. Based on a listing of returns filed, selects returns that should be examined as part of the Examination Plan. Returns are selected based on dollar values, classes of tax (manufacturers, fuel distributors, etc.), geographical location, etc.
• Reviews and evaluates returns which have been assigned by the Manager. Conducts necessary preliminary research and obtains requisite background information. Determines whether the return should be accepted as filed or whether an audit is required.
• Develops pre-audit analysis identifying broad areas of discussion and review. Prepares audit plan, schedules the work and revises or modifies the plan as may be appropriate during the audit.
• Conducts field examinations or large and complex firms (often with nationwide operations) predominantly within the manufacturing, transportation, communications, sporting goods, aviation, firearms, insurance and petroleum industries, to determine compliance with Federal excise tax laws. The firms are frequently recognized leaders in their respective industries. Field examinations include detailed audits and extensive analysis of such books and records as ledgers, journals, cash books, vouchers, bank accounts, correspondence, minutes of meetings, trust instruments, exception certificates, certificates of incorporation, partnership agreements and catalogs of manufactured goods. Specific attention is directed to those accounts that have a bearing on excise tax liability. Reconstructs accounts, when necessary, if the taxpayer's records are inadequate or incomplete to determine taxable sales.
• Conducts particularly complex tax law research to establish a technically sound basis for any tax deficiencies that may be determined. Research may concern issues for which no precedents exist and the outcome of the audit may establish a principle for future examinations involving the same or related issues.

Job Summary