Offer-In-Compromise Examiner (SE Offer Examiner) (9 Month Roster)

Duties

WHAT IS THE SBSE - Small Business Self Employed 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: Specialty Collection Offer in Compromise (OIC)

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

Conducts investigations of Offers-in-Compromise involving doubt as to collectibility or effective tax administration/special circumstances by securing all available information and tracing thoroughly every item shown by taxpayers or taxpayer representatives as well as any other facts developed in the course of the investigations. Secures payment for current tax periods not included in the Offer-in-Compromise and secures delinquent tax returns from taxpayers who have failed to provide required returns.

Conducts interviews with taxpayers and/or tax representatives by telephone as part of the investigative process. Utilizes written correspondence to request missing information germane to the investigation and to inform taxpayers of interim determinations. Taxpayers at this level can include individuals with relatively large gross income from diversified sources and business entities.

Ensures that taxpayer's financial statements and verifying information contain a full disclosure of all relevant facts of their current financial condition. Analyzes financial statements that include balance sheets, income statements and profit and loss statements.

Applies expense standards and considers exceptional circumstances warranting special consideration. Utilizes all available resources to complete verification of financial facts. To accomplish this duty, the incumbent utilizes public property records, state wage or income sources, credit bureaus, Service files and any other resource which provides information about taxpayer's financial involvement and asset holdings.

Considers property issues such as transferees, nominees and alter egos. Makes recommendations for filing of notices of federal tax liens to protect the interest of the government. Uses these facts to establish taxpayer's ability to pay the tax debt and to discern present value of future earnings.

Determines the amount of taxpayer equity in assets to calculate reasonable collection potential. Uses initiative and ingenuity to deviate from standard collection processes and procedures to handle unusual issues or problems in the investigation. Employee devises innovative techniques and methods for resolving accounts with unique and complex characteristics, propose new or revised policies and practices, and formulate more specific guidelines for others to use.

Counsels taxpayers on their tax filing, deposit and payment obligations and required actions required to remain compliant during and subsequent to the offer investigation. Discusses compliance monitoring of accounts when offers are recommended for acceptance. Provides guidance and service on a wide range of financial problems to assist the taxpayer in reaching an alternative collection resolution on offers recommended for rejection.

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Requirements

Conditions of Employment

STANDARD POSITION DESCRIPTIONS (SPD):

PD96143

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.

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:

SPECIALIZED EXPERIENCE: GS-11 You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-9 grade level in the Federal service.

Specialized experience for this position includes: Experience with the Internal Revenue Code and references to precedent tax rulings and laws; Experience with standard accounting and financial analysis techniques to examine financial information and make determinations; Experience with collection techniques, investigative and analytical techniques and methods; Using various tools and locator sources to investigate and locate virtual taxpayers and their assets; Experience with interest-based negotiation techniques to secure information and arrive at acceptable terms; Experience with available on-line systems, research materials, technology, and tools to resolve taxpayer inquiries. In addition, communication techniques are required in order to effectively discuss investigative outcomes.

OR

EDUCATION: Three (3) full academic years of progressively higher level graduate education leading to a Ph.D. or equivalent doctoral degree in a related field of study such as business administration (finance, accounting, auditing, marketing and business law) law, economics, criminology, political science, government, social science, communications, psychology, public administration or other related field. OR

PH.D or equivalent doctoral degree in a related field of study such as business administration (finance, accounting, auditing, marketing and business law) law, economics, criminology, political science, government, social science, communications, psychology, public administration or other related field.

OR

LL.M., if related

OR

A combination of qualifying graduate education and experience equivalent to that described 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 Bargaining unit position.

• Tour of Duty: Mon-Fri 6:00am-6:00pm

• 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 - will not be paid

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 09 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): 1st cutoff- 03/27/2024. This announcement may be amended to include additional cut-off dates within the 09month 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).

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