Anticipated start date is April 14, 2019 with future start dates to be decided at a later date.
WHAT IS THE SB/SE 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.
See Education and Other Information for Locations
WHAT DOES AN INTERNAL REVENUE AGENT DO? An Internal Revenue Agent (IRA) conducts examinations of entities including individuals, sole proprietorships, small corporations, partnerships, and fiduciaries that may involve a number of separate tasks or procedures. In this position, you will use your professional knowledge and skill in accounting and auditing techniques and practices to examine various tax returns, determine the correct tax liability, identify situations with potential for understated taxes, and to recognize potential fraud. Many situations may require a specialized knowledge of a particular industry and/or may involve varied or complex systems of accounting. In addition, you will interact with taxpayers and their representatives from varied socioeconomic and cultural backgrounds, provide examination findings, interpretations of tax laws and regulations, and other necessary information to ensure future compliance.
As an Internal Revenue Agent you will:
- Conduct independent examinations and related investigations of income tax returns that cover a diversified spectrum of individual and business taxpayers, to include sole proprietorship, partnerships, fiduciaries, small size C Corporations, and S Corporations. Examinations may also contain special audit features or anticipated accounting, tax law, or investigative issues.
- Conduct examinations to detect unreported income from individual and business taxpayers using financial and other investigative skills.
- Conduct package audits to determine that other required returns such as information, excise, or specialty returns are filed and conduct concurrent examinations or make referrals of these and other returns when warranted.
- Identify issues to be pursued based on large, unusual or questionable items which produce significant tax or compliance effect and utilizes the appropriate tax law and facts needed to resolve them. Recognizes indicators of fraudulent activity and develops appropriate referrals.
- Utilize standard accounting methods and techniques during the course of examinations in order to develop information regarding the income and financial operations of taxpayers.
- Examine accounting systems and records including computerized accounting and financial information systems which reflect a variety of complex financial operations. Gathers and researches data from a variety of sources, and/or specialized accounting practices unique to a particular trade or industry.
- Confer with taxpayer or their representatives to explain the accounting and other issues involved and the applicability of pertinent tax laws and regulations and explains proposed adjustments.
- If you are selected at a lower grade level, you will have the opportunity to learn to perform all these duties, and will receive training to help you grow in this position.
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 You must have 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 Are 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.
In addition to the above qualifications, you must possess the following professional accounting knowledges: Principles of Accounting, Intermediate Accounting, Cost Accounting, Advanced Accounting, and Auditing.
In addition to the above, you must meet the requirements described below:
GS-07 LEVEL: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-5 grade level in the Federal service. Specialized experience for this position includes: The application of the principle of accounting, auditing, tax, financial, legal or other work that required experience applying the principles, concepts and methodology of professional accounting and related fields and communicating and dealing effectively with others; OR
One year of graduate education at an accredited college or university in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science. OR
Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 3.0 or higher on a 4.0 scale for all completed undergraduate courses or those completed in the last 2 years of study, or a GPA of 3.5 or higher on a 4.0 scale for all courses in the major field of study or those courses in the major completed in the last 2 years of study, or rank in the upper one third of the class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies. OR
At least 1 year of combined graduate education and experience as defined in paragraphs above.
GS-09 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-07 grade level in the Federal service. Specialized experience for this position includes: The application of the principle of accounting, auditing, tax, financial, legal or other work that required experience in applying the principles, concepts and methodology of professional accounting and related fields and communicating and dealing effectively with others; OR
You may qualify if you have two years of graduate level education leading to a master's degree or master's (or equivalent) degree in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science. Graduate level education is education above the bachelor's degree level; OR
A combination of qualifying graduate education and experience equal to the total amount required.
GS-11 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-09 grade level in the Federal service. Specialized experience for this position includes: The application of professional accounting principles, concepts and methodology in the examination of accounting books, records and systems; The interpretation and application of tax law for individuals and business and/or exempt organizations; Experience with business and trade practices to analyze business operations and financial conditions, and interacting effectively in a wide range of situations with a broad range of individuals; OR
You qualify if you have three years of progressively higher level graduate education leading to a Ph.D. degree or Ph.D. equivalent doctoral degree in a related field such as accounting, business, finance, law, economics, management, statistical/quantitative methods, or computer science. Graduate level education is education above the bachelor's degree level.
For Grades 5 through 11: You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.
-The experience may have been gained in either the public or 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.
In addition to the above requirements, you must meet the following, if applicable:
You must have been at the next lower grade level of the grade you are applying to 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.
Selections from Alternate location will only be made if Primary locations are not filled.*
Positions are located in SBSE Examination as follows:
WESTERN PRIMARY LOCATIONS:5 - 949 E 36 Ave, Anchorage, AK (AK3237); 3 - 1301 Clay Street, Oakland, CA (CA0281); 3 - 850 Industrial Street, Suite 300, Redding, CA (CA7564); 2 - 4330 Watt Ave, Sacramento, CA (CA6139); 3 - 55 South Market Street, San Jose, CA (CA6116); 2 - 2864 South Circle Drive, Colorado Springs, CO (COD001); 2 - 400 Rood Ave., Grand Junction, CO (CO0018); 6 - 10225 Westmoor Drive, Bldg 6, Westminster, CO (CO1989); 1 - 1820 E.17th St, Suite 290, Idaho Falls, ID (ID4252); 3 - 10 W. 15th Street, Suite 2300, Helena, MT (MT5513); 6 - 110 City Parkway, Las Vegas, NV (NV7516); 5 - 200 S. Virginia St., Reno, NV (NV7612); 3 - 211 E 7th Ave, Eugene, OR (OR0051); 5 - 1220 SW 3rd Ave, Portland, OR (OR0043); 2 - 324 25th St, Ogden, UT (UT0035); 2 - 178 South Rio Grande St, Salt Lake City, UT (UT1522); 4 - 107 S. 7th Ave, Suite 200, Yakima, WA (WA7751); 4 - 777 Sonoma Ave, Santa Rosa, CA (CA0221)
WESTERN ALTERNATE LOCATIONS:1600 Los Gamos Dr., Suite 231, San Rafael, CA (CA8211); 4643 Quail Lakes Drive, Stockton, CA (CA7588); 301 S Howes St, Fort Collins, CO (CO0046); 960 Ellendale, Medford, OR (OR6527); 1201 Pacific Avenue, Tacoma, WA (WA7438); 450 Golden Gate Ave, San Francisco, CA (CA0154); 110 City Parkway, Las Vegas, NV (NV7516); 1900 O'Farrell St, San Mateo, CA (CA8280); 915 Second Avenue, Seattle Washington (WA0101); 920 West Riverside Ave., Spokane, WA (WA0064); 5353 North Yellowstone RD., Cheyenne, WY (WY1228).