Revenue Officer (Offer-In-Compromise Examining Specialist) - 12 Month Roster

Duties

WHAT IS THE SMALL BUSINESS/SELF EMPLOYED (SBSE) 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 Non-Campus Collection Operations

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

• Investigates the more complex offer-in-compromise cases involving Doubt as to Collectibility, Doubt as to Liability in Trust Fund Recovery Penalty cases. Investigates and recommends the trust fund recovery penalty when applicable. Investigates offers that are filed under Effective Tax Administration that are complicated by factors such as allegations that taxpayers fraudulently transferred assets.

• Duties also include investigation of valuation of stock in closely held corporations, evaluation of transferee liability issues, and entities that consist of the following: trusts, municipalities, educational institutions, LLCs, partnerships and corporations.

• Provides other Revenue Officers with expert advice and assistance on cases involving potential Offer-in-Compromise candidates. It is the incumbent's responsibility to investigate and report on the adequacy of these offers and recommend acceptance, rejection, return or withdrawal.

• Verifies and analyzes complex financial statements submitted by taxpayers that include balance sheets, income statements and profit and loss statements. Utilizes available sources of information including public records, service files, credit bureau, and other internal and automated sources that may be available. Considers property issues such as transferees, nominees and alter ego.

• Makes Notice of Federal Tax Lien determinations on all cases and files the Notice of Federal Tax Lien when appropriate to protect the interest of the government. Taxpayers at this level normally include individuals with large gross incomes from diversified sources, self-employed professionals, large sized partnerships, corporations involved in retail, manufacturing, construction, wholesale, hospitals, labor unions, and other businesses or entities. Taxpayers at this level are often represented by highly sophisticated tax attorneys and CPAs.

Help

Requirements

Conditions of Employment

STANDARD POSITION DESCRIPTIONS (SPD):

PD97019

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:

SPECIALIZED EXPERIENCE: GS-12 LEVEL: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes: Experience that demonstrated knowledge of the Internal Revenue Code and related enforcement and collection regulations and procedures. Experience may have been gained in work such as:

• Collecting delinquent Federal taxes and securing delinquent returns.

• Conducting investigations of alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecutions and civil penalties

• Performing internal audit, administrative, or management duties directly related to the collection of Federal taxes.

• Furnishing taxpayer assistance and information to the general public or determining, redetermining, or advising of liability for Federal taxes where the applicant was required to apply a comprehensive knowledge of the Internal Revenue Code and related regulations and procedures pertaining to income, estate, gift, employment, or excise taxes.

• In addition, you must have experience investigating and analyzing complex business and financial matters; experience with commercial computer operating systems, information management systems to gather and secure information from different sources, the ability to analyze and evaluate financial records (e.g. balance sheets, profit and loss statements, income statements, bank records, etc.) and cost benefit analysis techniques; experience locating and verifying virtual taxpayers and assets, determining the ability to pay, tracking financial transactions and tracing income streams.

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: 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

• 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.

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): 5/06/24, 8/20/24, 11/18/24. This announcement may be amended to include additional cut-off dates within the 12 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) 1/2/2025.

Read more