Tax Examining Technician (Complex Restricted Interest Examiner)
Internal Revenue Service ‚Ä¢ Full Time ‚Ä¢ $61,722–$61,722 / year
Posted on Sat, Jul 25, 2026
Summary
- Position(s) are to be filled in following area(s):
- SBSE OPS - Operations Support - Business Support Office
- Remain in POD - The vacancy will be filled at the selectee's official permanent position of record, post-of-duty (POD).
REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS
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.
- Researches and analyzes each case to determine the scope and nature of the complex interest calculation issues and problems.
- 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.
- Serves as a technical advisor to other functional offices, taxpayers and representatives on complex interest calculation matters.
STANDARD POSITION DESCRIPTIONS (SPD): PD95226
Visit the IRS SPD Library to access the position descriptions.
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.
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.
SPECIALIZED EXPERIENCE GS-09:
You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-08 grade level in the Federal service. Specialized experience for this position must include at least three (3) of the following:
- Applying interest rates and statutory limits for assessing tax, penalty and interest, and/or calculating interest to resolve interest issues through the application of associated tax laws.
- Reviewing and resolving computational errors from prior adjustments and/or multiple tax years.
- Leveraging the Internal Revenue Code, revenue rulings, and court decisions to resolve complex interest calculation issues involving intra and interrelated problems.
- Applying oral and written communication with taxpayers and/or taxpayer representatives to obtain additional information, explain procedures, and resolve problems.
- Applying interpersonal skills to negotiation and/or influence taxpayers to comply with resolution requirements and voluntary information.
Additionally, you must have experience with the Automated Computational Tool (ACT), a version of the commercial off-the-shelf (COTS) InterestNet software, published by Decision Modeling Incorporated (DMI), a complex interest computation tool.
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.