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.
See Qualifications, Education, and Other Information for Locations. *This announcement was amended to add Sioux Falls, SD as an alternate Midwest location.*
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 experience 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 experience in 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, solicit payments, coordinate uncollected deficiency payments, 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 usingthe Internal Revenue Code, regulation, rulings, court decisions, agency policies, regulations and practices to determine the correct tax liability and to conduct extensive research of legal questions, including consideration of judicial decisions and legislative intent in cases involving the adaptation of precedents along with 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.
- Utilize personal computers and laptops to prepare workpapers and reports documenting findings and conclusions.
- 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.
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 FOR ALL GRADES
A 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. AND
You must possess the following professional accounting knowledge's: Principles of Accounting, Intermediate Accounting, Cost Accounting, Advanced Accounting, and Auditing. For more information on the required accounting knowledge's 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.
GS 13 LEVEL: In addition to 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: Progressively responsible and diversified professional accounting or auditing work that required: The application of professional accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems specifically to determine their effect on Federal tax liabilities and their adequacy for recording transactions affecting tax liabilities; The interpretation and application of Federal tax law for individuals, businesses, partnerships, and corporations; Applying business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; Experience with corporate financial transactions, financial management principles and practices, and consolidated tax returns; AND, Working various program cases such as National Research Program (NRP), fraud, Whistleblower (WBO) and High Income/High Wealth (flow-thru entity), Joint Committee, and Research and Experimental (R&E) Credit, Abusive Transactions, and Tax Equity Fiscal Responsibility Act (TEFRA) for developing compliance issues. Experience conducting Internal Revenue Code Title 26 examinations using the Internal Revenue Code, regulations, rulings, court decisions, agency policies, and practices to determine the correct tax liability and to conduct extensive research which may include diversified activities, multiple partners, and operations of national scope. Evaluates content of new and modified legislation and assesses the impact on the program(s). Creates and utilizes Excel spreadsheets (e.g., formulas, pivot tables, charts and graphs) and experience with computer programs [e.g., Employee User Portal (EUP), Integrated Data Retrieval System (IDRS), Report Generation System (RGS), Integrated Automation Technologies (IAT)] to prepare necessary reports for all levels of management including executives or headquarter staff. Identifies and analyzes issues (e.g., net operating loss, partnership basis, and foreign bank and financial account report and F211), and provides feedback, suggestions, and guidance to the various field and headquarter customers. Asserts time and workload management skills in accordance with IRM requirements. Recognizes indicators of fraudulent activity and develops appropriate referrals. Solicits payment and coordinates uncollected deficiency agreements when appropriate. Communicates both verbally and in writing (such as responding to correspondence, meetings) to address any questions or concerns from various customers, such as Taxpayers/Representatives, frontline and senior managers, Revenue Agents, Tax Compliance Officers, or Counsel. Develops and presents topics via automated virtual systems. (e.g., Training, CPE, Group Meetings)
- 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.
Selections from Alternate locations will only be made if Primary locations are not filled.*
Positions are located in SB/SE, Exam Operations, Field Examination as follows (locations continued into the Education and Other Information Sections):
CENTRAL PRIMARY: 2- 77 K Street NE, Washington, DC (DC0198); 1- 12900 North Meridian Street, Hamilton Crossing Four, Carmel, IN (IN1765) 1- 370 East 84th Drive, Suite 300, Merrillville, IN (IN1905); 2- 600 Dr Martin L King Pl, Louisville, KY (KY0086); 1- 7300 Turfway Rd, Suite 410, Florence, KY (KY3123); 1- 1500 Leestown Rd, Lexington, KY (KYD001); 3- 31 Hopkins Plaza, Baltimore, MD (MD0055); 1- 200 W 2nd St, Dayton, OH (OH0195)5- 200 N High St, Columbus, OH (OH0208); 1- 10 East Commerce St., N. R. Jones Fed Bldg & CH, Youngstown, OH (OH0302)5- 6450 Rockside Woods Blvd S, Suite 300, Independence, OH (OH2320); 2- 600 Arch Street, Philadelphia, PA (PA0277); 1- 601 S. Henderson Road, King Of Prussia, PA (PA0507); 1- 109 S Highland, Jackson, TN (TN0029); 3- 801 Broadway, Nashville, TN (TN0052); 2- 400 North Eighth Street, Richmond, VA (VA0088); 1- 1600 N. Coalter Street, Staunton, VA (VA0486); 1- 210 1st Street, SW, Roanoke, VA (VA0535); 1- 903 Enterprise Parkway, Suite 100, Hampton, VA (VA0688); 1- 1320 Central Park Blvd, Suite 400, Fredericksburg, VA (VA0746); 2- 200 Granby Street, Norfolk, VA (VA1608); 1- 11 Chenoweth Dr, Bridgeport, WV (WV0141); 1- 110 North Heber St, Beckley Admin Svc Ctr, Beckley, WV (WV0171); 1- 700 Market Street, Parkersburg, WV (WV0304)
CENTRAL ALTERNATE: 6010 Executive Blvd, Rockville, MD (MD1248); 1000 Liberty Avenue, Pittsburgh, PA (PA0233); 162 West Chestnut Street, Washington, PA (PA7017); 7980 Quantum Drive, Vienna, VA (VA0008)
GULF STATES PRIMARY: 1- 5123 Research Dr NW, Huntsville, AL (AL2393); 2- 700 W Capitol, Little Rock, AR (AR0063); 1- 615 S Main Street, Jonesboro, AR (AR1127); 2- 4375 N. Vantage Dr, Fayetteville, AR (AR1316); 2- 423 Lafayette St, Houma, LA (LA0070); 2- 1555 Poydras Street, New Orleans, LA (LA1336); 1- 3007 Knight Street, Shreveport, LA (LA1340); 1- 1401 Hudson Lane, Cross Keys Bank Building, Monroe, LA (LA1399); 2- 2600 Citiplace, Suite 375, Baton Rouge, LA (LA1420); 1- 700 E. San Antonio, El Paso, TX (TX0272); 1- 1100 Commerce Street, Dallas, TX (TX0284); 5- 8701 S Gessner, Houston, TX (TX0297); 2- 4050 Alpha Rd, Farmers Branch, TX (TX0302); 1- 909 Ese Loop 323, One America Center, Tyler, TX (TX2096);