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Internal Revenue Service is Hiring a Tax Specialist- Appeals Tax Computation (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:

QUALIFICATION REQUIREMENTS: To qualify for this position, you must meet the qualification requirements outlined below.
BASIC REQUIRMENTS ALL GRADES: General

SPECIALIZED EXPERIENCE/EDUCATION FOR GS-09: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service. Specialized experience for this position includes: Experience that demonstrated a substantive knowledge of business practices, basic accounting principles, and Federal tax laws and regulations; and that required the ability to audit tax records, analyze systems and bookkeeping, use factfinding techniques, and develop interpersonal skills. Qualifying specialized experience may have been gained in work such as:

• Office auditing of various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations.
• Applying pertinent parts of the Internal Revenue Code and related regulations and procedures to: (1) conduct comprehensive analytical examinations, (2) use creative in-office factfinding techniques, and (3) develop effective public contact skills.
• Determination and redetermination, or audit, on liability for Federal taxes.
• Program evaluation, internal audit or administrative management of the assessment and collection of Federal taxes (other than alcohol and tobacco).
• Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties.
• Collecting delinquent Federal taxes (other than alcohol and tobacco), including canvassing for unreported taxes due, and securing delinquent returns.

OR

You may substitute education for specialized experience as follows: Master's or equivalent graduate degree in a field of study in an accredited college or university in accounting, auditing, taxation, business administration, law, or other related fields.

OR

2 full years of progressively higher-level graduate education leading to such a degree in accounting, auditing, taxation, business administration, law, or other related fields.

OR

LL.B. or J.D., if related to accounting, auditing, taxation, business administration, law, or other related fields.

AND

SELECTIVE PLACEMENT FACTOR: Applicants must provide evidence of accounting knowledge at a level that is equivalent to 6 semester hours of accounting for positions at the GS-9 level and below or 12 semester hours of accounting for positions above the GS-9 level.

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 APPEALSDIVISION?
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: Specialized Exam Programs & Referrals (SEPR): Technical 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 audit work on cases that include individual and fiduciary income tax returns, both non-business and business, some employment, and gift and excise tax returns. Prepares audit statements, schedules, and exhibits to reflect adjustments and tax liabilities, and recomputations for refund litigation cases.

Prepares notices of deficiency for disputed individual income tax cases as a result of conclusions and workpapers received from Appeals Officers. Explains adjustments in notices clearly and precisely so that taxpayers may prepare their argument to support the alleged error(s) that occurred. Adjusts or recomputes all 'flow throughs' and related adjustments to determine the correct tax basis and redetermines tax liability.

Prepares Rule 155 computations in Tax Court cases effecting the opinion of the Court and its stipulations. Assures that necessary adjustments are considered in tax computations that become the basis of Court decisions.

Prepares audit statements, schedules and exhibits to reflect the finally determined adjustments and tax liabilities; prepares statements of account; analyzes and interprets workpapers and reports; makes tentative computations for evaluation of settlement possibilities for use by Appeals Officers and Counsels. Prepares audit statements, exhibits, schedules, basic stipulation and decision documents for the court and other appropriate documents to reflect issue disposition and effect case closure.

Determines if cases require restricted interest computations, expedite handling and/or other specialized procedures. Determines restricted interest rates to be used, limitations, coverage periods, allowances or over-assessments, and potential overpayments. Calculates the interest for cases where taxes, penalties and interest are due which result from application of one or more sections of the code and regulations. Determines and computes the interest relating to Interest Netting issues.

Job Summary