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Internal Revenue Service is Hiring a Revenue Officer Offer-in-Compromise Examining Specialist (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:

GS-12 SPECIALIZED EXPERIENCE:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes: Experience with the Internal Revenue Code and related enforcement and collection regulations and procedures; Experience with a wide range business laws and practices, judicial processes, laws of evidence, the interrelationship between Federal and state laws and its effect on moderate complex legal instruments; Experience in applying financial/managerial accounting and banking principles, terminology, practices and methods to analyze financial records; Experience in the electronic data exchange and the ability to conduct business online including use of the internet and intranet. Experience may have been gained in work such as:

- Collection activities using a variety of Collection tools such as Levy, Notice of Federal Tax lien, seizure, and suits.
- Secure delinquent returns using a variety of tools such as summons and preparing substitute for returns per IRC 6020(b).
- Use computer systems to capture information secured and to aid in the collection of Federal taxes or delinquent Federal tax returns and to conduct research such as locator services, credit bureaus reports, and real estate programs.
- Prepare the assembly of trust fund recovery penalty files, suit and seizure packages and lien activities packages including discharge, subordination, and withdrawal.

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 SB/SE SMALL BUSINESS AND SELF EMPLOYEDDIVISION?
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 COLLECTION NON-CAMPUS COLLECTION OPERATIONS

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.

• Investigates the more complex offer-in-compromise cases involving Doubt as to Collectibility, Doubt as to Liability in Trust Fund Recovery Penalty cases. Investigates and recommends the trust fund recovery penalty when applicable. Investigates offers that are filed under Effective Tax Administration that are complicated by factors such as allegations that taxpayers fraudulently transferred assets.
• Duties also include investigation of valuation of stock in closely held corporations, evaluation of transferee liability issues, and entities that consist of the following: trusts, municipalities, educational institutions, LLCs, partnerships and corporations.
• Provides other Revenue Officers with expert advice and assistance on cases involving potential Offer-in-Compromise candidates. It is the incumbent's responsibility to investigate and report on the adequacy of these offers and recommend acceptance, rejection, return or withdrawal.
• Verifies and analyzes complex financial statements submitted by taxpayers that include balance sheets, income statements and profit and loss statements. Utilizes available sources of information including public records, service files, credit bureau, and other internal and automated sources that may be available. Considers property issues such as transferees, nominees and alter ego.
• Makes Notice of Federal Tax Lien determinations on all cases and files the Notice of Federal Tax Lien when appropriate to protect the interest of the government. Taxpayers at this level normally include individuals with large gross incomes from diversified sources, self-employed professionals, large sized partnerships, corporations involved in retail, manufacturing, construction, wholesale, hospitals, labor unions, and other businesses or entities. Taxpayers at this level are often represented by highly sophisticated tax attorneys and CPAs.

Job Summary