Internal Revenue Agent

Duties

WHAT IS THE LBI - Large Business and InternationalDIVISION?

A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions

Vacancies will be filled in the following specialty areas:

Large Business and International, Director Cross Border Activities, Practice Network-Jurisdiction to Tax

The following are the duties of this position at the full working level.

Functions as a resource in certain technical areas of expertise. Collaborates and coordinates with other experts,

revenue agents, counsel attorneys, appeals officers, and/or specialists throughout IRS to leverage and expand

expertise and ensure consistent application and interpretation of tax laws within those areas.

Provides feedback, technical expertise, and recommendations to IRS management and IRS Counsel on issues

within their defined area of specialized expertise. May be assigned projects involving the development and

delivery of new auditing techniques, work practices and training programs for examiners, counsel attorneys,

and/or specialists associated with their areas of expertise. May serve as a resource person to appeals in certain

non-case specific technical areas of expertise, including delivery or training.

Coordinates or participates in management-initiated studies such as compliance initiative projects, congressional

studies, regulation projects, tax shelters, and emerging issues. As necessary, coordinates such activities with

management, counsel, IRS teams, and subject matter experts in Practice Areas, industry representatives, and

groups analyzing news media, market reports, trade publications, corporate prospectus, and stakeholder reports.

Leads or participates in practice area calls or events. Ensures emerging or strategic issues are identified from all

potential sources. May make recommendations for changes to the tax law, new tax laws, and the development of

formal or informal guidance affecting technical issues. Effectively uses resources within assigned subject matter

projects and advises superiors of necessary remedial action.

Completes analysis of technical issues identified and results of examinations and provides feedback to improve

approaches to risk assessment and workload classification.

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Requirements

Conditions of Employment

STANDARD POSITION DESCRIPTIONS (SPD):

PD98316

Visit the IRS SPD Library to access the position descriptions.

• Telework Eligible Positions: Telework eligible positions do not guarantee telework.
  
  Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period to your assigned Post of Duty (POD)) and supervisor's approval to participate in the IRS Telework Program. Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. As a reminder

• If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.

• Obtain and use a Government-issued charge card for business-related travel.

Qualifications

Federal experience is not required. 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/year, and indicate number of hours worked per week, on your resume.

You must meet the following requirements by the closing date of this announcement:

QUALIFICATION REQUIREMENTS: To qualify for this position, you must meet the qualification requirements outlined below:

IOR BASIC REQUIREMENTS: A Certificate as a Certified Public Accountant (CPA) or a bachelor's or higher degree in accounting that included at least 30 semester 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 bachelor's or higher degree in a field other than accounting or a combination of education and experience equivalent to 4 years that included at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above.

OR

Currently or previously held an Internal Revenue Agent GS-0512 position for at least one year.

AND

SPECIALIZED EXPERIENCE GS-14:

You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service. Specialized experience is experience that is related to the work of this position and has provided you with the competencies required for successful job performance.

Qualifying experience is experience that demonstrated accomplishment of legal, tax accounting, or other project assignments that required a wide range of knowledge of Federal tax laws, regulations, precedent decisions, or other areas related to the position to be filled.

Technical experience applying the inbound taxation knowledge of tax laws and regulations relating to Jurisdiction to Tax issues such as determination of US trade or business, permanent establishments, determination of effectively connected income (IRC Sections 864 and the regulations), income attributable to a permanent establishment (US tax treaties and AOA principles).

Experience with US taxation of foreign entities' US branches (IRC sections 882, 881) and the Branch Profit Tax and Branch Level Interest tax (IRC section 884), knowledge of related international withholding provision of IRC section 1442, 1446 and 1445, complex US branch allocations of effectively connected expenses including interest expense per Treas. Regulation 1-882-5 and allocations per Treas. Regulation 1.861-8, IRC section 59A and the regulations thereunder.

Experience with large, complex business returns in international tax areas (i.e., international business provisions of the Tax Cuts & Jobs Act, Foreign Tax Credits, Earnings & Profits, Expense Allocation and Apportionment, Sourcing of Income, Subpart F, Outbound transfers of Intangible Property, Transfer Pricing, controlled foreign corporations, disregarded entities and check-the-box elections, Advance Pricing and Mutual Agreement (APMA), including Treaties, Advance Pricing Agreement (APA), and Competent Authority procedures) and experience evaluating and explaining complex international tax concepts to others both verbally and in writing.

AND

TIME-IN-GRADE REQUIREMENTS GRADE-14: Under merit promotion procedures, Federal applicants must have served 52 weeks at the next lower grade to satisfy time-in-grade restrictions contained in 5 CFR 300, Subpart F.

Time is credited based on calendar time served in a grade, regardless of the number of days or hours worked. If you currently hold or have previously held a position at the same (or equivalent) or higher grade/level in the Federal government as of this announcement, you will meet the TIME IN GRADE REQUIREMENTS.

For more information on qualifications please refer to OPM's Qualifications Standards.

Education

A copy of your transcripts or equivalent documentation is required for positions with an education requirement, or if you are qualifying based on education or a combination of education and experience. An official transcript will be required if you are selected.

If the position has specific education requirements and you currently hold, or have previously held, a position in the same job series with the IRS, there is no need to submit a transcript or equivalent at this time. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series.

A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria, please refer to Department of Education Accreditation page.

FOREIGN EDUCATION: Education completed in foreign colleges or universities may be used to meet the requirements.

You must show proof the education credentials have been deemed to be at least equivalent to that gained in conventional U.S. education program. It is your responsibility to provide such evidence when applying. Click here for Foreign Education Credentialing instructions.

Additional information

• We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.

• The salary range indicated in this announcement reflects the minimum locality pay up to maximum locality pay for all duty locations listed. The range will be adjusted for selected duty location. General Schedule locality pay tables may be found under Salaries & Wages.

• This is a bargaining unit position.

• Tour of Duty: Day Shift

• Start and stop times between 6:00 a.m. and 6:00 p.m.

• Alternative work schedule, staggered work hours or telework may be available.

• In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.

• Relocation expenses

• NO

• The employment of any candidate selected for this position, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns. This audit may include up to 2 years of returns.

A recruitment incentive may be offered.

• Pay retention may be offered based on applicable laws and regulations.

• If this position is covered by a formal development plan, pay retention will be offered where applicable based on law and regulation.

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