Pathways Recent Graduate Tax Examining Technician (Appeals Tax Examiner)

Duties

IRS Recent Graduates Program affords developmental experiences in the Federal Government intended to promote possible careers in the civil service to individuals who have recently graduated from qualifying educational institutions or programs. Selected applicants are placed in a dynamic, developmental program with the potential to lead to a civil service career in the Federal Government. In addition, the IRS implemented the new IRS Forward Recent Graduate Program that includes an additional year of formal development, training, networking, project teams, and may include rotational assignments.

Following the completion of program requirements, selectees may be considered for non-competitive conversion to a career/career-conditional or term appointment. All conversion requirements will be identified in the Participant Agreement. Program requirements include but are not limited to:

• Successful completion of at least 1 to 2 years of continuous service depending on the position;

• Completion of at least 40 hours of interactive training;

• Mentorship;

• Demonstration of successful job performance; and

• Meet the qualification position standards.

Conversion to the competitive service is not implied or guaranteed.

If selected, you will be placed in a developmental position as a Pathways Recent Graduate Tax Examining Technician (Appeals Tax Examiner), GS-0592- GS-05/06 with promotion potential to GS-07 in one the division(s) listed below:

• Appeals

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:

Independent Office of Appeals

• Case and Operations Support (C&OS)

• Acct and Proc Support (APS) Exam

• Appeals Collections and Appeals Special Programs Team

The following are the duties of this position at the full working level. This position has career progression. If you are selected at a grade level lower than the full working level, you may be non-competitively promoted as your career progresses. For example, you may be hired as a GS-05, but if the position has career progression to GS-11, then you may move from a GS-05 to a GS-11 in as little as three years.

• Analyzes data consistent with the applicable tax laws and regulations to resolve and process all types of difficult and complex issues/problems for Appeals and Counsel Cases. Determines restricted interest rates, limitations, periods covered, allowances, over assessments, and potential over assessments. Calculates restricted interest for cases where taxes, penalties, and interest are due which result from application of one or more sections of law. Cases involve computations of tax, penalty and interest, multi-year restricted interest, and adjustments to previous assessments.

• Applies the relevant sections of the Internal Revenue Code and Regulations to determine adjustments and assess the impact and conditions such as net operating loss, carry backs/carryovers, unused or related investment tax credits and accumulated earnings tax. Determines and computes the proper assessable and allowable interest considering the affected tax periods and varying interest rates. Computes allowable interest and the abatements of interest and penalties due to overpayments and/or over assessments.

• Reviews case file upon receipt including tax returns, agreement forms/decision Tax Court Petitions, documents, work papers, reports, and adjustment documents to assure that all prescribed documents are present, complete and consistent with case file information. Ensures that all necessary documents are properly signed and executed. Takes expeditious corrective action to process adjustments to the taxpayer's account including less complex quick assessments, potential statute cases, non-master file cases, advance payments, credit transfers, manual refunds, and termination and jeopardy assessments. Analysis often requires the examiner to verify complicated conditions such as those affecting taxpayer's account history and credit availability, AIMS status, and to retrace various tax computations (deficiencies and/or over assessments) and adjustments to previous tax, penalty, and interest.

• Determines and initiates a variety of adjustment documents for cases involving interim assessments, notice of appeal, adjustments before issuance of statutory notices as well as cases which may involve manual, quick, and NMF assessments, manual refunds, and other intricate processing actions. Applies the law and regulations to verify, determine and control the statute of limitations on a wide variety of tax returns. Reviews and issues statutory notices of deficiency. Sequences the input of adjustment documents such as those for transferring payments, credits between accounts, quick assessments, and other account adjustments. Schedules manual refunds and assessment dates consistent with national and local guidelines.

Help

Requirements

Conditions of Employment

• 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.

• Must be a U.S. Citizen or National and provide proof of U.S. Citizenship. (Birth certificate showing birth in the U.S; Unexpired U.S. Passport; Certificate of Citizenship or Naturalization; or Report of Birth Abroad of a U.S. Citizen (Form FS-240))

• Undergo a review of prior performance/conduct and an income tax verification. Refer to "Get Your Tax Record" at http://www.irs.gov/(https://www.irs.gov/individuals/get-transcript) to check the status of your account, balance owed, payment history, make a payment, or review answers to tax questions. If you are not in compliance, you will be determined unsuitable for employment with IRS.

• Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).

• Complete a Declaration for Federal Employment to determine your suitability for Federal employment, at the time requested by the agency.

• Go through a Personal Identity Verification (PIV) process that requires two forms of identification from the Form I-9. Federal law requires verification of the identity and employment eligibility of all new hires in the U.S. These documents must be unexpired original or certified copies.

• The Fair Chance to Compete for Jobs Act prohibits the Department of Treasury and its bureaus from requesting an applicant's criminal history record before that individual receives a conditional offer of employment. In accordance with 5 U.S. Code § 9202(c) and 5 C.F.R § 920.201 certain positions are exempt from the provisions of the Fair Chance to Compete Act. Applicants who believe they have been subjected to a violation of the Fair Chance to Compete for Jobs Act, may submit a written complaint to the Department of Treasury by email at, FairChanceAct@treasury.gov. To learn more, please visit our page at: Treasury.gov/fairchanceact.

• All selectees must sign a Participant Agreement

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-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 order to qualify, you must first meet Pathways Recent Graduate Program eligibility:

You must have, within the previous 2 years, completed all educational requirements for a qualifying associate, bachelor, masters, professional, doctorate, vocational or technical degree or certificate from a qualifying institution; or intended graduation is no more than 9 months from date of application;

• OR-

Veterans (as defined in 5 U.S.C. 2108) who, due to a military service obligation, were precluded from applying to a Recent Graduates Program during any portion of the 2-year eligibility period may have their eligibility period extended so that they receive the full 2 years of eligibility. The remaining 2-year eligibility period will begin upon his or her release or discharge from active duty. The veteran's eligibility period may not extend beyond 6 years from the date of completion of all requirements of an academic course of study.

Secondly, you must meet any basic requirements of the position and the experience requirements described in the Office of Personnel Management (OPM) Qualification Standards for General Schedule Positions, Clerical and Administrative Support Positions.

INDIVIDUAL OCCUPATIONAL REQUIREMENT:

There are no Individual Occupational Requirements for this series.

SPECIALIZED EXPERIENC/EDUCATION FOR GS-05: Applicants must have at least one (1) year of specialized experience at the next lower grade GS-04, or equivalent in other pay systems. Examples of specialized experience includes performing a variety of basic tasks involving reviewing and processing documents and utilizing automated systems to correct and adjust accounts.

OR

EDUCATION: You may substitute education for specialized experience as follows: 4 years of education above high school level in any field of study from an accredited business, secretarial or technical school, junior college, college or university.

SPECIALIZED EXPERIENCE FOR GS-06: You must have 1 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 performing multiple processing tasks involving researching tax information to extract relevant facts and/or missing/unclear accounting information. Experience in analyzing and resolving problems, utilizing automated systems to correct and adjust accounts, computing interest and managing an inventory.

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

Education

This position has an education requirement. You MUST submit dated documentation showing completion or intended completion (if graduation is no more than 9 months from the date of application) of all educational requirements (e.g. letter from the registrar, unofficial transcripts). An official transcript will be required if you are selected. Education must be accredited by an accrediting institution recognized by the U.S. Department of Education.

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.

CERTIFICATE: If you are qualifying based on a certificate program, please refer to Treasury's Pathways Program for more information on qualifying certificate programs. A Certificate Program is a post-secondary educational program in a qualifying educational institution, equivalent to at least one full-time academic year of study, that is part of an accredited college-level, technical, trade, vocational or business school curriculum. For study at a business or technical school, 36 weeks of study (20+ classroom hours per week) is comparable to 1 academic year of full-time study. IF you are applying with a completed IT or Business Professional Certification you must submit a dated transcript or letter issued by the Academic Institution detailing your completed coursework and credit hours completed. If your Academic institution calculates a full-year of academic studies with fewer hours, or academic credits are expressed in contract months, units, or other terms that differ from the conventional hours, please have your academic advisor provide a letter certifying the Certificate program meets the regulatory definition.

For more information on education requirements go to Treasury's Pathways Program.

Additional information

• Pathways in an Excepted Service Appointment, Schedule D, 5 CFR Part 362. Selected applicants who occupy positions in the Competitive Service must acknowledge the outcome of voluntarily leaving the Competitive Service prior to accepting an Excepted Service Appointment in a Pathways Program. See 5 CFR 302.102(b)(2).

• An official transcript must be provided to confirm degree completion prior to appointment to the position.

• Subject to a 1-year trial period (unless already completed).

• Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.

• If you are a male applicant born after December 31, 1959, certify that you have registered with the Selective Service System or are exempt from having to do so.

• 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: Dayshift Monday-Friday

• 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.

• This position will be able to convert. This is an expected service appointment and will be made for a specified period of time as identified in this job announcement. If you currently hold a federal position in the competitive service and accept this appointment, you will voluntarily relinquish your competitive position. Upon completion of this appointment, you will not be returned to your previous position.

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

Read more