Offer-In-Compromise Examiner (12-Month Roster)

Duties

WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED DIVISION (SB/SE) DIVISION?

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:

Small Business Self Employed Collection Operations.

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

• Independently reviews cases and identifies the nature, scope and depths of issues involved. Plans investigations and determines or devises work methods and approaches to resolve cases.

• Provides technical and procedural information to taxpayers and their representatives over the telephone and in writing.

• Examines and analyzes offers to decide whether an offer should be accepted or rejected. Communicates determinations regarding acceptability and explains the basis for the determination to taxpayers and their representatives.

• Researches and analyzes information retrieved from automated and manual systems to verify financial information and to conduct investigations.

• Makes lien determinations and referrals to other business units and initiates adjustments on tax accounts to ensure proper assessments, filing status, or application of payment.

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Requirements

Conditions of Employment

STANDARD POSITION DESCRIPTIONS (SPD):

PD93531 and PD93532

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.

• File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.

• 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:

BASIC REQUIREMENT:

SPECIALIZED EXPERIENCE: GS-7 You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-05 grade level in the Federal service.

Specialized experience for this position includes; Experience with the Internal Revenue Code, tax laws and administration; Basic experience of standard accounting and financial analysis techniques, transactions and command codes to research and examine the taxpayer's financial circumstances; Experience with available on-line systems, research materials, and technology. Experience with oral and written communication techniques to interview taxpayers and prepare correspondence, and interest-based negotiation techniques to arrive at acceptable terms.

OR

One year of graduate level education at an accredited college or university in any field of study.

OR

Superior Academic Achievement

• Superior Academic Achievement may be met by having a bachelor's degree, with one of the following: A GPA of 2.95 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 3.45 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.
  
  Note: Grade point averages should be rounded to one decimal point. For example, 2.95 is rounded to 3.0, and 2.94 is rounded to 2.9. If more than 10 percent of your undergraduate course work (credit hours) was taken on a pass/fail or similar basis, your claim must be based on class standing or membership in an Honor Society.

OR

At least 1 year of combined graduate education and experience as defined above.

SPECIALIZED EXPERIENCE: GS-9 You must have one 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: Experience with the Internal Revenue Code, tax laws and administration to process and release liens and levies, ensure full taxpayer compliance, and counsel taxpayers and their representatives on alternatives; Experience in standard accounting and financial analysis techniques; Experience with transactions and command codes to research and examine the taxpayer's financial circumstances; Experience with available on-line systems, research materials, technology and tools to resolve taxpayer inquires; Experience with oral and written communication techniques to interview taxpayers and prepare correspondence, as well as interest-based negotiation techniques to arrive at acceptable terms.

OR

Master's or equivalent graduate degree in a related field of study such as business administration (finance, accounting, auditing, marketing, and business law) law, economics, criminology, political science, government, public administration or other related field.

OR

Two (2) full academic years of progressively higher-level graduate education leading to a graduate degree in a related field of study such as: business administration (finance, accounting, auditing, marketing, and business law) law, economics, criminology, political science, government, public administration or other related field.

OR

LL.B. or JD if related

OR

At least 1 year of combined graduate education and experience as defined above.

AND

MEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible.

To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to. Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks.

AND

TIME AFTER COMPETITIVE APPOINTMENT: By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment. For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens".

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 a bargaining unit position unit position.

• Tour of Duty: Day Shift

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

• Start and stop times between 2:00 p.m. and 1:30 a.m.

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

• Relocation expenses

• No.

Please consider each location carefully when applying. If you are selected for a position at one of your location selections, that location will become your official post of duty.

If the position(s) are no longer needed prior to the closing date, this announcement may be closed early.

This is an open continuous announcement which will be used to fill vacancies in the locations listed as they become available for the next 12 months contingent upon funding and space requirements. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff dates to be considered:

Cutoff date(s): Initial Cutoff 05/03/2024, 2nd Cutoff 08/05/2024, Final Cutoff 11/05/2024. This announcement may be amended to include additional cut-off dates within the 9-month period if needed, not later than 10 days prior to the additional cut-off date(s). Eligible applicants who apply by the initial cut-off date, will be referred in score order. If additional vacancies exist, remaining applicants will be considered in score order as needed. Selections from this announcement may be made no later than (NLT) 02/03/2025.

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