WHAT IS THE SMALL BUSINESS/SELF-EMPLOYMENT (SB/SE) DIVISION? The 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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The IRS Internal Recent Graduates Program affords a developmental opportunity to IRS employees, who have graduated within the previous 2 years from a qualifying educational institution or program. If selected, you will be placed in a position as Revenue Officer, GS-1169, Career Ladder 5/7/9 with promotion potential to GS-11 in the Small Business/Self Employed Division.
To successfully complete the Recent Graduates Program, you must complete 1 yearin the position, a minimum of at least 40 hours of interactive training, Mentorship, and demonstration of successful job performance. If for any reason you do not successfully complete the program you will be returned to the previous grade of the same or similar position you previously held within IRS prior to being selected for the Recent Graduates Program. Placement is neither guaranteed nor implied.
During the first year, all applicants selected for these positions will receive approximately 3 weeks of orientation, 10 weeks of classroom training, and 40 weeks of on-the job training. Overnight travel may be required for both orientation and classroom training, while on-the-job training is generally provided in the employee's post of duty. The training program consists of alternating periods of classroom and on-the-job training
The following are the duties of this position at the GS-11. You will have the opportunity to learn to perform these duties and will receive training to help you grow in this position.
As a Revenue Officer you will:
- Collect delinquent tax and secures delinquent returns from taxpayers who have not resolved their obligations in response to prior correspondence or other contact.
- Conduct interviews with taxpayers (and/or their representatives) to obtain financial information, assess taxpayer’s ability to pay outstanding tax obligations, collecting delinquent taxes and securing delinquent tax returns
- Counsel taxpayers on their tax filing, deposit and payment obligations actions needed to bring taxpayers into full compliance. Provides guidance and service on a wide range of financial problems to assist the taxpayer toward a positive course of action to resolve tax issues.
- Work with taxpayers and their representatives to develop a plan of action to resolve delinquencies. Takes enforced collection actions. Evaluate/compare taxpayers’ financial information to internal/external sources to verify their financial condition.
- Provide customer service by respecting and explaining the taxpayer's rights, IRS policies and procedures. Provide instructions, and analyzes issues presented by taxpayers, practitioners and IRS employees.
- Resolve account discrepancies and responds to taxpayer and practitioner requests. Meet taxpayers or their representatives at the business location or residence for non-business taxpayers in order to view the assets or number of employees, or to observe indications of hardship or business failure.
- Perform credit and financial analysis of the taxpayer financial records to determine the taxpayer’s financial condition and ability to pay outstanding tax obligations and prevent future delinquencies. Analyzes financial information and evaluates assets
- Confer with internal and external advisors, analysts, or attorneys (for example: Counsel or Department of Justice) regarding case development, issue determination, case processing and coordination.
- Recognize patterns of delay and other indicators that a taxpayer is not cooperating or attempting to defeat assessment or collection of delinquent tax.
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
In the Recent Graduates Program you may qualify for the position based on education, experience or a combination of both.
GS-5 LEVEL: You must have 3 years of general experience, 1 year of which was at a level of difficulty and responsibility equivalent to the GS-04 grade level in the Federal service. General experience for this position includes: providing a general knowledge and understanding of business and financial practices, and that demonstrated the ability to deal effectively with others. Examples of this experience may have been gained in work such as financial, accounting, purchasing, merchandising, investigative, civil or criminal law enforcement, data processing, or similar activities in commercial or government enterprises. It also may have been gained in work that provided knowledge of credit operations and practices related to the collection of delinquent accounts; OR You may substitute education for general experience as follows: Four (4) year course of study leading to a Bachelor's or higher degree in any field of study from an accredited college or university. OR. Certificate as a Certified Public Accountant (CPA) obtained through written examination or membership in the bar in State, territory or the District of Columbia.
GS-7 LEVEL: You must have 1 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: Demonstrated knowledge and experience of business organization and commercial practices; knowledge of investigative techniques and methods, and the ability to apply such techniques to the analysis of business and financial matters; practical knowledge of business law, including laws governing fraudulent transfers, secured and unsecured debts, negotiable instruments, business corporations, and survivorship rights and titling instruments; knowledge of delinquent loan collection processes and techniques; working knowledge of accounting principles and practices; knowledge of the Internal Revenue Code (IRC) and related Federal tax regulations and procedures; knowledge of bankruptcy and lien law.
Experience may have been gained in work such as:
- Reviewing financial documents to determine a business' financial condition and its ability to pay debt;
- Evaluating income assets, equity and credit to collect delinquent payments;
- Investigating or tracing financial transactions such as a real estate broker or insurance broker;
- Reestablishing or operating a small business that included administering a budget, defining operating procedures and understanding tax consequences of business actions;
- Counseling taxpayers on tax filing and paying obligations;
- Dealing with the effects of various legal instruments such as leases, wills, deeds, and trusts OR
Superior Academic Achievement may be met by having a Bachelor's degree in one of the related fields, 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 You may substitute education for specialized experience as follows: One (1) academic year of graduate education in a related field of study such as: business administration (finance, accounting, auditing, marketing and business law), law, economics, criminology, political science, government, social science, communications, psychology, public administration or another related field.
GS-9 LEVEL: You must have 1 year of specialized experience a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service. Specialized experience for this position includes: Demonstrating knowledge and experience of the Internal Revenue Code and related enforcement and collection regulations and procedures. Practical knowledge of business organization and commercial practices; practical knowledge of business law, including laws governing fraudulent transfers, secured and unsecured debts, negotiable instruments, business corporations, and survivorship rights and titling instruments; knowledge of and conducts financial analysis, including the ability to analyze the operations, financial condition, profitability of taxpayers; including the valuation of assets for case resolution; uses arithmetic and mathematical reasoning to resolve collection determination issues; knowledge of electronic data exchange and the ability to conduct business online including use of the internet and intranet.
Experience may have been gained in work such as:
- Collecting delinquent Federal taxes and securing delinquent returns;
- Conducting investigations of alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecutions and civil penalties;
- Performing internal audit, administrative, or management duties directly related to the collection of Federal taxes;
- Furnishing taxpayer assistance and information to the general public or determining, re-determining, or advising of liability for Federal taxes where the applicant was required to apply a comprehensive knowledge of the Internal Revenue Code and related regulations and procedures pertaining to income, estate, gift, employment, or excise taxes; OR
You may substitute education for specialized experience as follows: Master's or equivalent degree or 2 full academic years of progressively higher level graduate education leading to a degree in a related field of study such as business administration (finance, accounting, auditing, marketing and business law), law, economics, criminology, political science, government, social science, communications, psychology, public administration or another related field; OR LL.B or J.D., if related.
Grades 5-9: You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.
In addition to the above you must have, within the previous 2 years, completed all educational requirements for a qualifying associates, bachelors, masters, professional, doctorate, vocational or technical degree or certificate from a qualifying institution; or intended graduation is no more than 9 months from date of application.
*Veterans (as defined in 5 U.S.C. 2108) who, due to a military service obligation, were precluded from applying to a Recent Graduates Program during any portion of the 2 year eligibility period may have their eligibility period extended so that they receive the full 2 years of eligibility. The remaining 2-year eligibility period will begin upon his or her release or discharge from active duty. The veteran's eligibility period may not extend beyond 6 years from the date of completion of all requirements of an academic course of study.
- 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/day/year, and indicate number of hours worked per week on your résumé.
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).
See: regulatory time-in-grade requirements in 5 CFR 300.604