Internal Revenue Agent (Excise Tax Specialist)

Summary

SBSE (Small Business Self-Employed)

• TSB/SE DEPUTY COMMISSIONER EXAM, SPECIALTY EXAM ESTATE & GIFT /EXCISE TAX EXAM (EGE)

• Position(s) are to be filled in following area(s):
  • SBSE EXAM - Examination Deputy Operations - SBSE Specialty - EGE

Duties

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 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.
• Explains and outlines any proposed tax deficiencies to the taxpayer (usually a corporate officer) and/or to his or her representative(s). Attempts, in so far as possible, to achieve agreement for proposed additional tax liabilities (which may be of considerable magnitude). Explains, especially where the case may not be agreed, the appeal procedures that are available to the taxpayer.
• Conducts compliance checks of certain businesses identified as financial institutions: (1) that are required to keep records in accordance with provisions of the Financial Recordkeeping and Reports of Currency and Foreign Transactions Reporting Act of 1970; and (2) for which the Internal Revenue Service has been assigned compliance enforcement responsibility. Checks are for the purpose of assuring that proper records have been kept and reports made. The incumbent advises the taxpayer in the event non-compliance is found and determines if there is willful intent indicating a violation of the regulations and possible assertion of civil or criminal penalties or referral to Criminal Investigation.
• 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.
• 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.

Requirements

Conditions of employment

• Probationary Period - A person who is required to go through a probationary period and then is transferred, promoted, demoted, or reassigned before he or she completes such period is required to complete the remainder of the probationary period in the new position.
• Government Credit Card - Obtain and use a Government-issued charge card for business-related travel.

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:
BASIC REQUIREMENTS All GRADES (ALSO MEETS GRADE 5 QUALIFICATIONS):

• 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:

• In addition to meeting the basic requirement, 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. Qualifying experience must have been in progressively responsible and diversified professional accounting or auditing work that required 1) knowledge of and skill in 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; 2) skill in interpreting and applying Federal tax law for individuals, business, and/or exempt organizations, partnerships, and corporations; 3) knowledge of business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; 4) knowledge of corporate financial transactions and financial management principles and practices; and 5) skill in interacting effectively with a broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions.

In addition to the above your specialized experience for this position must include at least two (2) of the following:

• Experience with business practices of major firms, such as intercompany transactions who are subject to excise taxation; experience with various issues raised during an examination and to solve problems where guidelines are not clear or few precedents exist
• Experience 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.

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.

Education

A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria, please refer to Department of Education Accreditation page.
FOREIGN EDUCATION: Education completed in foreign colleges or universities may be used to meet the requirements. You must show proof the education credentials have been deemed to be at least equivalent to that gained in conventional U.S. education program. It is your responsibility to provide such evidence when applying. Click here (Section 3, Explanation of Terms) or here for Foreign Education Credentialing instructions.
We recommend choosing an evaluator from a member organization of one of the following national associations of credential evaluation services: National Association of Credential Evaluation Services (NACES) or Association of International Credentials Evaluators (AICE).

Additional information

• Consider each location carefully when applying. If you are selected for a location, that location will become your official post of duty.
• In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.
• Additional jobs may be filled from this announcement or any other source to fill these vacancies.
• Alternative work schedule, staggered work hours may be available.
• Salary: General Schedule (GS) Locality Pay tables may be found under Salaries & Wages.

Candidates should be committed to improving the efficiency of the Federal government, passionate about the ideals of our American republic, and committed to upholding the rule of law and the United States Constitution.

As a current IRS employee, you know the great benefits we offer. Should you have any questions about benefits, please contact the Employee Resource Center (ERC) at 1-866-743-5748 option #1 for ERC.

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