Lead Tax Examining Technician

Summary

WHAT IS LARGE BUSINESS & INTERNATIONAL?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions

• Position(s) are to be filled in following area(s):
  • LBI - Director Pass Thru Entities - Pass Thru Entities-Deputy Director-any team in Territory 3
    TEFRA.

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.

• Responsible for resolving the full range of previously unsatisfied tax cases on all types of tax accounts through the examination and computation of highly complex interest calculations. Tax cases and issues include but are not limited to net rate, various court decisions, tax appeals from the Department of Justice, overlapping periods of interest, corporate subsidiary relationships, as well as Presidential declared disaster areas, carrybacks, and other interest abatement issues.
• Researches and analyzes each case to determine the scope and nature of the complex interest
  calculation issues and problems. Analyzes data consistent with the applicable tax laws and
  regulations to resolve and process all types of difficult and complex issues/problems including
  the most complex restricted interest and problem resolution for Pass Through Entity cases.
• Researches and resolves the most complex interest calculations which include the net rate
  interest netting process of overlapping periods of debit and credit interest, and other special
  situations.
• Research or reconstruct data completing analysis of the conditions and complicating factors
  including numerous computational errors, multiple tax years, and multiple adjustment issues to
  compute complex interest calculations.
• Prepares appropriate documentation for and inputs adjustments, credit transfers, etc.
  incorporating computations to initiate resolution of all case issues including tax, penalties, and
  interest.

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 REQUIRMENTS: To qualify for this position, you must meet the qualification requirements outlined below: SPECIALIZED EXPERIENCE GS-10: To be eligible for this position at this grade level, you must have at least one (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service.
Specialized experience for this position includes:

• Experience applying provisions of the Internal Revenue Code, revenue rulings, revenue procedures, regulations, court decisions, Internal Revenue Manual (IRM), and other applicable guidance.
• Experience resolving unsatisfied tax account cases which are the most complex interest calculation (e.g., Net Rate, tax appeals, other interest abatement) and examining highly complex conditions involving multiple tax periods and interrelated tax matters.
• Experience conducting research and applying investigative techniques to interpret applicable guidance to resolve complex tax account issues.
• Experience applying interest rates, statutory limitations, and tax computation methods to assess taxes, penalties, and interest, including restricted interest.
• Experience analyzing multiple tax years and multiple account adjustments to compute complex interest calculations and resolve tax account issues.
• Experience providing on-the-job training and technical assistance on complex restricted interest cases to lower-graded service-center employees.

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

• 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.

• Formal Development Plan - If this position is covered by a formal development plan, pay retention will be offered where applicable based on law and regulation.

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.

Review our benefits