What are the responsibilities and job description for the Internal Revenue Agent (Senior Exempt Organizations Agent) position at TEGE - Exempt Organizations and Government Entities?
Position(s) are to be filled in following area(s):
-
- TEGE - Exempt Organizations and Government Entities, Exempt Organizations, Rulings and Agreements
- This job (or announcement) is open to current permanent IRS competitive service employees in Tax Exempt/Government Entities business units.
Qualifications:
Federal experience is not required. Experience may have been gained in the public sector, private sector or through Volunteer Service. One year of experience refers to full-time work; part-timework is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/day/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 REQUIREMENTS All GRADES: 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.
AND
SPECIALIZED EXPERIENCE GS-13:
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:
- 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.
- Applying business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial conditions. Experience with corporate financial transactions and financial management principles and practices.
- Interacting effectively with a broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions and
- Responsible and diversified with professional accounting or auditing work 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 of business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial conditions.
AND
You must also meet the following requirement(s):
- TIME AFTER COMPETITIVE APPOINTMENT (TACA): 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".
- TIME IN GRADE (TIG): For positions above the GS-05,applicants must meet applicable time-in-grade requirements to be considered eligible. One year (52 weeks) at the next lower grade level is required to meet the time-in-grade requirements for the grade you are applying for. For positions at the GS-5, you cannot advance to the GS-05 if you have held a GS-02 in the past 52 weeks. There is no TIG restriction for GS-02, 03, or 04 positions.
For more information on qualifications please refer to OPM's Qualifications Standards.
Responsibilities:
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.- Conducts independent examinations of the largest and most complex exempt organizations including private foundations, cooperatives, and relevant business entities. May also make quasi-legal determinations an as need basis concerning the entitlement of the largest and most complex exempt organization to initial or continued exempt status with respect to taxes.
- Determines the most effective avenue for investigation and review of operations, which normally requires adapting audit and investigative procedures to unique and special situations. Cases involve issues which are with out precedent or subject to conflicting precedents.
- Prepares the audit plan and acts as team leader in examinations of exempt organizations requiring team audit approach. Exercises alertness in detecting subtle indications of fraud during the course of examination.
- Holds meetings with organization officials to discuss examination and significant issues, resolves problems and reach agreement on deficiencies.
- Reviews and analyzes pertinent information, discusses case issues with exempt organization representatives, researches laws and precedents and makes determinations concerning entitlement to exempt status. Issues determination letters.
STANDARD POSITION DESCRIPTIONS (SPD): PD90863
Visit the IRS SPD Library to access the position descriptions.
Salary : $110,865