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Internal Revenue Service is Hiring an Internal Revenue Agent (Reviewer - Examiner) Temp NTE 1 Yr., MBE, MBMP 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
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 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.

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 Qual & Tech Support

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.

Job Summary