WHAT IS THE SMALL BUSINESS SELF EMPLOYED DIVISION? The Small Business/Self-Employed (SB/SE) Division provides examinations and taxpayer education services for about 7 million small businesses and upwards of 33 million self-employed and supplemental income taxpayers.
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WHAT DOES AN INTERNAL REVENUE AGENT, EMPLOYMENT TAX SPECIALIST DO? As an Internal Revenue Agent, Employment Tax Specialist, you will conduct examinations of employment tax returns filed by businesses. The examinations require special ability in accounting and auditing as well as technical knowledge of employment tax laws and industry practices. Examiners will be required to determine the appropriate payments made to workers, develop the facts to determine how these payments are required to be reported and ensure the business is following all reporting and filing requirements. Business size can range from small sole proprietorships to large and complex business firms with extensive operations and/or operating divisions.
As an Internal Revenue Agent Employment Tax Specialist you will:
- Conduct pre-audit analysis of assigned cases, researching any available background materials, and formulates a plan for the audit.
- Perform employment tax examination(s) of businesses ranging from small sole proprietorships to very large and complex business entities with extensive operations often conducted through subsidiaries or other related operating components.
- Utilize advanced investigative, interviewing, fact-finding and auditing techniques in the examination of books and records and accounting systems to determine if the tax has been accurately reported.
- Research available guidelines and reference material to resolve questions of employment tax law that may arise during the course of the examination. Since issue(s) can involve complex areas without precedent or the subject of conflicting precedents, this research may necessity be intensive and precise.
- Prepare a written report and inform the taxpayer or representative of any changes to tax liability, explaining reasons for the adjustment. Negotiate to reach agreement with the taxpayer and explains appeal procedures as necessary.
- Prepare case(s) for National Office technical advice.
- Confer with industry representatives to discuss employment tax compliance projects with the goal of obtaining compliance on an industry-wide basis. Provides technical advice and assistance to industry and union representatives including written determinations on, for example, Form SS-8 requests involving large numbers of individuals.
- Conduct Employment Tax examination(s), remains alert for other possible areas of tax potential and for indications of tax fraud. Refer cases as appropriate. May work jointly with Special Agents on major criminal fraud cases.
WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? If you want to find out more about IRS careers, visit us on the web at www.jobs.irs.gov
You must meet the following requirements by the closing date of this announcement.
BASIC REQUIREMENTS: Bachelor's or higher degree in accounting from an accredited college or university that included at least 30 semester hours (45 quarter 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 combination of experience and education at an accredited college or university equivalent to a four year degree that included courses equivalent to a major in accounting, i.e. at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above; OR
A Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory or the District of Columbia; OR
Currently serving as an Internal Revenue Agent GS-0512 and have been in this position for at least one year or was previously an Internal Revenue Agent GS-0512 and held the position for at least one year; AND
You must possess the following professional accounting knowledge: Knowledge of Principles of Accounting, Knowledge of Intermediate Accounting, Knowledge of Cost Accounting, Knowledge of Advanced Accounting, and Knowledge of Auditing. For more information on the required accounting knowledge, please refer to Internal Revenue Agent Basic Requirements . This knowledge is typically acquired by completion of an accounting degree from a four-year college or university. If not from an academic environment, the knowledge can also be obtained from certain work experience.
In addition to the above, you must meet the requirements described below:
GS-13 LEVEL: In addition to the 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. Specialized experience for this position includes: Demonstrates experience that includes extensive knowledge of tax laws, regulations, precedents and policies relating to employment taxes in order to perform employment tax examinations, and application of professional auditing and accounting knowledge to large and complex business organizations having several related entities or subdivisions and involving varied and complex systems of accounting sufficient to perform examinations. Examples of qualifying experience includes: The interpretation and application of Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations; applying knowledge of business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; applying knowledge of corporate financial transactions and financial management principles and practices; AND interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions.
- 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-timework 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.
In addition to the above requirements, you must meet the following, if applicable:
You must have been at the GS - 12 level for 52 weeks (time-in-grade requirement).
***PLEASE READ PRIOR TO APPLYING TO THIS POSITION***
When applying to this position, please consider each location before selecting. If you are selected for a position which requires relocation, you are responsible to relocate at your own expense and report on the negotiated start date.
6 full time vacancies, for SBSE, Examination Operations, Specialty Examination, East - Employment Tax, in the following any of the locations: 7850 S. W. 6th Court, Plantation, FL (FL2347), 401 W Peachtree St, Atlanta, GA (GA0087). 2 full time vacancies, for SBSE, Examination Operations, Specialty Examination, Large Case - Employment Tax (Group 1) in the following any of the locations: 200 Sheffield Street, Mountainside, NJ (NJ4360), 600 Arch Street, Philadelphia, PA (PA0277), 31 Hopkins Plaza, Baltimore, MD (MD0055). 2 full time vacancies, for SBSE, Examination Operations, Specialty Examination, Large Case - Employment Tax (Group 2): 290 Bwy - Foley Square, New York, NY (NY0350), One Montvale Ave., Stoneham, MA (MA5632), 1180 Vets Mem Hwy, Hauppauge, NY (NY7117). 2 full time vacancies, for SBSE, Examination Operations, Specialty Examination, Large Case - Employment Tax (Group 3): 2888 Woodcock Blvd, Atlanta, GA (GA2004), 7850 S. W. 6th Court, Plantation, FL (FL2347). 2 full time vacancies, for SBSE, Examination Operations, Specialty Examination, Large Case - Employment Tax (Group 4): 2001 Butterfield Road, Downers Grove, IL (IL2337), 1100 Commerce Street, Dallas, TX (TX0284), 1122 Town and Country Commons, Chesterfield, MO (MO1833).
PLEASE REFER TO EDUCATION REQUIREMENTS TAB FOR FURTHER LOCATIONS