WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED (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.
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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 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.
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
25% or less
0512 Internal Revenue Agent
Agents, Internal Revenue Service
Internal Revenue Service Agents
Conditions of Employment
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Must be a U.S. Citizen or National
IRS Employees with Career or Career Conditional Appointments
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).
Positions are to be filled in the Small Business/Self-Employed (SB/SE), ET Exam Operations, Specialty Examination division.
Twenty-Five (25) positions are to be filled as follows:
If positions cannot be filled in the locations listed above, they will be filled in the following locations:
Department Of The Treasury