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
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 ofemployment 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.
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 7 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).