Internal Revenue Agent (Abusive Transaction Program - Examiner) 12 MONTH ROSTER (AMENDED)

Summary

Click on "Learn more about this agency" button below to view Eligibilities being considered and other IMPORTANT information.

WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? Visit us on the web at www.jobs.irs.gov

Learn more about this agency

This job is open to

• Career transition (CTAP, ICTAP, RPL)
  
  

Federal employees who meet the definition of a "surplus" or "displaced" employee.

• Internal to an agency
  
  

Current federal employees of this agency.

Clarification from the agency

Open to IRS Career/Career-Conditional, Treasury/IRS CTAP, & IRS RPP employees

Duties

WHAT IS THE SMALL BUSINESS/SELF EMPLOYED (SBSE) DIVISION?

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: Small Business Self Employed Field Examination

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 investigations of highly complex schemes or promotions used by preparers and promoters. These schemes or promotions involve activities or transactions designed or structured to underreport their tax liability. These schemes or promotions may include inflated deductions or credits, abusive tax shelters and trusts, conservation easements, and various other abusive activities.
• Conducts package audits to determine that required returns such as the subject's personal return, related entity's returns, information, excise, or specialty returns are filed and/or substantially correct. When non-filed returns or substantially incorrect returns are discovered, an information report is prepared and sent to Planning and Special Programs (PSP) for assignment. Recognizes the need for other professionals or subject matter experts such as specialists such as engineers or actuaries, and makes appropriate referrals.
• Evaluates the content of new and modified legislation and assesses the impact on the program.
• Identifies issues to be pursued based on Large, Unusual, or Questionable (LUQ) items which produce significant tax or compliance effect; recognizes the impact; and utilizes the appropriate tax law and facts needed to resolve them. Identifies, develops, and investigates those issues of the most significant fraud potential and develops appropriate referrals. May assist on parallel investigations.
• Utilizes advanced accounting methods and techniques during the course of the investigation in order to develop information regarding the accuracy of the return prepared or scheme promoted. Develops new approaches for analysis techniques.
• Examines accounting systems and records including computerized accounting and financial information systems which reflect a variety of very complex financial operations. Gathers and researches data from a variety of sources, and/or specialized accounting practices unique to a particular trade or industry.
• Utilizes personal computers, including laptop computers to the extent necessary, to complete the investigation.
• Confers with taxpayer or their representatives to understand difficult and complex accounting and other issues involved and the applicability of pertinent tax laws and regulations. Explains IRC 6700 and 6701 investigation process and the possibility of an injunction and/or proposed penalties.
  
  

Requirements

Conditions of Employment

STANDARD POSITION DESCRIPTIONS (SPD): PD99062

Visit the IRS SPD Library to access the position descriptions.

• Telework Eligible Positions: Telework eligible positions do not guarantee telework. Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period to your assigned Post of Duty (POD)) and supervisor's approval to participate in the IRS Telework Program. Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.
• In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.
• File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.
• Obtain and use a Government-issued charge card for business-related travel.
  
  

LOCATIONS CONTINUED FROM ADDITIONAL INFORMATION SECTION

9 vacancies in any of the following locations: CO0046, CO1811, CO1989, CO2177, IA0112, IA1527, IA1550, IL0236, IL2337, IL2454, IL2528, IL2549, IL2558, IL2563, IN0133, IN1765, IN1823, IN1905, KS1603, KS1615, KY0086, KY1472, KY2020, KY2032, KY3005, KY3016, KY3123, MI0800, MI2097, MI2181, MI2210, MI2218, MI3022, MN1600, MN1675, MO0106, MO1833, MO1937, MO1993, MO2008, ND0046, NE0051, UT0035, UT0036, UT1431, UT1434, UT1486, UT1522, WI1696, WI1720, WI1784, WY0030 OR WY1228.

9 vacancies in any of the following locations: CT0013, CT0061, CT3438, DC0022, DC0198, DE0052, MA0131, MA0137, MA5785, MA5813, MA5863, MA5955, MA5982, MD0055, MD0278, MD1137, MD1248, ME4276, NH0037, NH6136, NH6185, NJ0145, NJ4531, NJ4541, NJ4571, NJ4611, NJ4664, NJ4721, NJ5105, NJ5114, NJ6998, NY0128, NY0282, NY0300, NY0350, NY0376, NY6385, NY6466, NY7064, NY7071, NY7117, NY7184, NY7288, NY7304, NY7340, NY7357, NY7501, OH0189, OH0195, OH0208, OH2146, OH2320, PA0233, PA0277, PA0507, PA0582, PA0596, PA0719, PA0745, PA0809, PA0865, RI7085, RI7097, VA0008, VA0088, VA0535, VA0688, VA0746, VA1608, VT8139 OR WV0171.

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:

BASIC REQUIREMENT: 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.

OR

Currently or previously held an Internal Revenue Agent GS-0512 position for at least one year.

In Addition To Meeting The Basic Requirement Above, To Qualify For This Position You Must Also Meet The Qualification Requirements Listed Below:

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: Experience applying professional principles, theory and practices of accounting and tax auditing to conduct difficult assignments and develop solutions to controversial problems; Experience interpreting and applying the Internal Revenue Code, tax laws/regulations, court cases, agency policies, and practices to determine the correct tax liability and to conduct extensive research of complex and controversial legal questions; Experience investigating various tax returns of individuals and business organizations including promoters to detect abusive schemes. Experience conferring with taxpayer or their representatives to understand difficult and complex accounting and other issues involved and the applicability of pertinent tax laws and regulations; Experience interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax and other similar business-related professions; Experience with oral and written communication preparing workpapers and reports to document and present highly-complex interpretations of tax laws, regulations, etc..

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.

Education

A copy of your transcripts or equivalent documentation is required for positions with an education requirement, or if you are qualifying based on education or a combination of education and experience. An official transcript will be required if you are selected. If the position has specific education requirements and you currently hold, or have previously held, a position in the same job series with the IRS, there is no need to submit a transcript or equivalent at this time. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series.

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 for Foreign Education Credentialing instructions.

Additional information

• THIS ANNNOUNCEMENT HAS BEEN AMENDED TO ADD ADDITIONAL CUTOFF DATE*
• We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
• The salary range indicated in this announcement reflects the minimum locality pay up to maximum locality pay for all duty locations listed. The range will be adjusted for selected duty location. General Schedule locality pay tables may be found under Salaries & Wages.
• This is a Bargaining unit position.
• Tour of Duty: Day shift, Monday - Friday.
• Alternative work schedule, staggered work hours or telework may be available.
• Relocation expenses: No
• Pay retention may be offered based on applicable laws and regulations.
• If this position is covered by a formal development plan, pay retention will be offered where applicable based on law and regulation.
  
  

Please consider each location carefully when applying. If you are selected for a position at one of your location selections, that location will become your official post of duty.

Thirty-five (35) vacancies to be filled in Small Business/Self Employed, Field Examination in the following locations. Additional vacancies may be filled in any of the locations within this announcement, contingent upon funding and space requirements.

8 vacancies in any of the following locations: AK3237, AZ0058, AZ6886, AZ7748, AZ7887, CA0150, CA0154, CA0221, CA0273, CA0281, CA0316, CA0521, CA6116, CA6139, CA6218, CA6921, CA7023, CA7102, CA7159, CA7226, CA7333, CA7395, CA7456, CA7462, CA7585, CA7588, CA7816, CA7898, CA7903, CA8050, CA8182, CA8211, CA8280, CA8479, CA8500, HI8469, ID0025, MT5383, MT5524, NM1464, NV0012, NV7516, OR0043, OR6660, WA0064,WA0094,WA0101 OR WA8075.

9 vacancies in any of the following locations: AL1213, AL1238, AL2203, AL2393, AR0063, AR1316, LA1336, LA1340, LA1420, FL0061, FL0067, FL1005, FL1328, FL1361, FL1382, FL1407, FL2174, FL3132, FL2437, FL2402, FL2542, FL2668, FL2971, FL3007, FL3100, FL3143, FL3279, FL3285, GA0010, GA0087, GA1016, GA2004, GA2480, GA2493, GA2713, MS0083, MS2138, MS2191, NC1151, NC2310, NC2410, NC2443, NC2598, NC2668, OK1356, OK1431, PR3930, PR4001, PR4062, PR4065, SC0068, SC1149, SC2095, SD0035, SD1317, TN0005, TN0052, TN0076, TN2070, TN2351, TN2709, TX0227, TX0272, TX0284, TX0297, TX0298, TX0302, TX1732, TX1962, TX2038, TX2096, TX2148, TX2225, TX2298, TX2437, TX2653, TX2754, TX2785, TX2835 OR TX2982.

LOCATIONS CONTINUED UNDER REQUIREMENTS SECTION

If the position(s) are no longer needed prior to the closing date, this announcement may be closed early.

This is an open continuous announcement which will be used to fill vacancies in the locations listed as they become available for the next 12 months contingent upon funding and space requirements. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff date to be considered: Cutoff date(s): 8/15/2023; 11/17/2023, 01/16/2024, 03/15/2024; 05/09/2024. This announcement may be amended to include additional cut-off dates within the 12-month period if needed, not later than 10 days prior to the additional cut-off date(s). Eligible applicants who apply by the initial cut-off date, will be referred in score order. If additional vacancies exist, remaining applicants will be considered in score order as needed. Selections from this announcement may be made no later than (NLT) July 31, 2024.

• Benefits
  
  

Review our benefits

How You Will Be Evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

Your application includes your resume, responses to the online questions, and required supporting documents. Please be sure that your resume includes detailed information to support your qualifications for this position; failure to provide sufficient evidence in your resume may result in a "not qualified" determination.

Rating: Your application will be evaluated on the Critical Job Elements (CJE) of the position to be filled, in accordance with Article 13 of the IRS/NTEU National Agreement. Your application will also be rated and ranked among others, based on your responses to the online questions/assessment. Your experience, education, training, prior performance, and awards, relevant to the position being filled, will be considered throughout the hiring process. IRS employees may obtain most recent awards listing at https://persinfo.web.irs.gov/.

Referral: If you are among the top qualified candidates, your application may be referred to a selecting official for consideration. You may be required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring polices). We will not reimburse costs related to the interview such as travel to and from the interview site.

If you are a displaced or surplus Federal employee eligible for Career Transition Assistance Plan (CTAP), you must receive a score of 80 or better to be rated as well qualified to receive special selection priority.

Required Documents

The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.

• Resume - Your resume MUST contain dates of employment (i.e., month/year to month/year or to present). To ensure you receive full credit for relevant experience, include the hours worked per week. If including Federal service experience, provide pay plan, series and grade, i.e. GS-0301-09. Your resume and optional cover letter must NOT include photographs, inappropriate content, or personal information such as age, gender, religion, social security number. If your resume does not contain the required information specified, or contains prohibited information as listed above, your application will be determined incomplete, and you will not receive consideration for this position. (Cover letters are optional.) Please view Resume Tips.
• Online Application - Questionnaire responses
• Education - See Education Section above
• Performance Appraisal/Awards - Submit a copy of your most recent completed performance appraisal. If a revalidated appraisal is used for merit promotion, the supervisor must prepare a narrative for each critical job element that does not have a narrative describing the performance in the appraisal period covered by the rating. Note: If you are a manager or management official, your most recent annual performance appraisal must be used for the overall rating identified.
• Registration/License (if applicable) - active, current registration/license
• IRS Reassignment Preference Program (RPP)(if applicable) - You MUST meet the requirements in your RPP notice. Submit a copy of your RPP Notice along with a copy of your most recent annual performance appraisal. Your performance appraisal must have a fully successful or higher overall rating.
• Career Transition Assistance Plan (CTAP)(if applicable) - You MUST submit the required documentation as outlined at: Career Transition Assistance Plan (CTAP). If you are an IRS CTAP eligible, you can apply for jobs within and outside the commuting area. If you are a Treasury CTAP eligible can apply for jobs within the commuting area.
  
  

Please note that if you do not provide all required information, as specified in this announcement, your application will be determined incomplete, and you will not be considered for this position (or may not receive the special consideration for which you may be eligible).

How to Apply

The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) on 07/31/2024 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on 07/31/2024.

To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12070040

• To begin the application process, click the "Apply Online" button.
• You will be re-directed to USASTAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN).
• To complete, you must click the "Submit Application" button prior to 11:59 PM (ET) on 07/31/2024.
  
  

To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account (https://my.usajobs.gov/Account/Login). There you will find a record of your application, the application status, and an option to Update Application. This option will no longer be available once the announcement has closed.

To verify the status of your application both during and after the announcement open period, log into your USAJOBS account: https://my.usajobs.gov/Account/Login . All of your applications will appear on the Welcome page. The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: https://www.usajobs.gov/Help/how-to/application/status/.

Agency contact information

(ERC) Employee Resource Center

Phone 866-743-5748 Website https://irsgov.sharepoint.com/sites/EmployeeResources/SitePages/ERC-Help-Desk.aspx

Address SBSE EXAM - Examination Deputy Operations

1111 Constitution Ave NW

Washington, DC 20224

US

Learn more about this agency

Next steps

Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures at https://www.jobs.irs.gov/midcareer/reasonable-accommodation.html. We will provide reasonable accommodation to applicants with disabilities on a case-by-case basis; please contact us if you require this for any part of the application and hiring process.

Once your application package and online questionnaire is received you will receive an acknowledgement email. You are responsible for checking status updates and notifications in USAJOBS. Hard copy notifications will not be sent to you. You may check the status of your application for this position at any time by logging onto the USAJOBS "My Account" tab and clicking on "Application Status." For a more detailed update of your application status, you may click on "more information." Please notify us if your contact information changes after the closing date of the announcement. If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position.

As a current 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.

Fair & Transparent

The Federal hiring process is set up to be fair and transparent. Please read the following guidance.

• Criminal history inquiries
• Equal Employment Opportunity (EEO) Policy
• Financial suitability
• New employee probationary period
• Privacy Act
• Reasonable accommodation policy
• Selective Service
• Signature and false statements
• Social security number request
  
  

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Overview

• Accepting applications
• Open & closing dates
  
  

08/01/2023 to 07/31/2024

• Salary
  
  

$98,496 - $158,432 per year

• Pay scale & grade
  
  

GS 13

• Remote job
  
  

No

• Telework eligible
  
  

Yes-as determined by the agency policy.

• Travel Required
  
  

25% or less - You may be expected to travel for this position.

• Relocation expenses reimbursed
  
  

No

• Appointment type
  
  

Permanent

• Work schedule
  
  

Full-time

• Service
  
  

Competitive

• Promotion potential
  
  

13

• Job family (Series)
  
  

0512 Internal Revenue Agent

• Supervisory status
  
  

No

• Security clearance
  
  

Not Required

• Drug test
  
  

No

• Position sensitivity and risk
  
  

Moderate Risk (MR)

• Trust determination process
  
  

Suitability/Fitness

• Announcement number
  
  

23-12070040P-SBB-0512-13

• Control number
  
  

740804400

This job originated on www.usajobs.gov. For the fu