Tax Specialist (Tax Compliance Officer (Tco) - Direct Hire (12 Month Register)

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:

SBSE EXAM - Examination Operations, Field and Specialty Exam

The following are the duties of this position at the full working level. If this vacancy includes more than one grade and you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position.

• Plans and conducts independent limited examinations and related investigations of a variety of individual and business taxpayers, or exempt organization, employee plans or government entities involving complex tax issues and accounting records and typical methods. SB/SE Specialty Program activities include investigations of strategic or special emphasis programs such as claims, non-filers, worker classification, tip reporting and fringe benefits. Specialty Program TCOs specialize in the areas of Federal Income Tax Withholding (FITW), Federal Insurance Contribution Act (FICA) and Federal Unemployment Tax Act (FUTA).

• Advises taxpayers of his/her rights as defined in the examination and appeal guidelines, the actual examination procedures, and an explanation of current tax and reporting responsibilities and the importance and benefit of meeting future responsibilities.

• Conducts required filing checks to determine that other required returns are filed. Conducts concurrent examinations of these and other related returns when warranted.

• Identifies issues to be pursued based on large, unusual or questionable items that produce a significant tax or compliance effect and utilizes the tax law and facts needed to resolve them. Considers gross income during the examination of all income tax returns. Recognizes indicators of fraudulent activity and develops appropriate referrals.

• Determines and considers the collectability of potential tax deficiencies at all stages of the examination. Solicits payment and/or offers installment agreements when appropriate. Prepares work papers and reports documenting findings and conclusions.

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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.

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.

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

BASIC REQUIREMENTS ALL GRADES: GENERAL EXPERIENCE/EDUCATION FOR GS-05:

You must have 3 years of general experience. General experience for this position includes: Experience gained in government, business or industry, investigative work, banking, law, accounting, or other work appropriate to the position to be filled.

OR

You may substitute education for general experience as follows: 4-year course of study leading to a bachelor's degree

OR

Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory, or the District of Columbia

SPECIALIZED EXPERIENCE/EDUCATION FOR GS-07: 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 that demonstrates substantive knowledge of business practices, basic accounting principles, and Federal tax laws and regulations; and that required the ability to audit tax records, analyze systems and bookkeeping, use factfinding techniques, and develop interpersonal skills.

OR

You may substitute education for specialized experience as follows: 1 full year of graduate level education in a field of study such as: accounting, auditing, taxation, business administration, law, or other related fields.

OR

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.

SPECIALIZED EXPERIENCE/EDUCATION FOR GS-09: 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 that demonstrated a substantive knowledge of business practices, basic accounting principles, and Federal tax laws and regulations; and that required the ability to audit tax records, analyze systems and bookkeeping, use factfinding techniques, and develop interpersonal skills. Qualifying specialized experience may have been gained in work such as:

• Office auditing of various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations.

• Applying pertinent parts of the Internal Revenue Code and related regulations and procedures to: (1) conduct comprehensive analytical examinations, (2) use creative in-office factfinding techniques, and (3) develop effective public contact skills.

• Determination and redetermination, or audit, on liability for Federal taxes.

• Program evaluation, internal audit or administrative management of the assessment and collection of Federal taxes (other than alcohol and tobacco).

• Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties.

• Collecting delinquent Federal taxes (other than alcohol and tobacco), including canvassing for unreported taxes due, and securing delinquent returns.

OR

You may substitute education for specialized experience as follows: Master's or equivalent graduate degree in a field of study in an accredited college or university in accounting, auditing, taxation, business administration, law, or other related fields.

OR

2 full years of progressively higher-level graduate education leading to such a degree in accounting, auditing, taxation, business administration, law, or other related fields.

OR

LL.B. or J.D., if related to accounting, auditing, taxation, business administration, law, or other related fields.

SPECIALIZED EXPERIENCE/EDUCATION FOR GS-11: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service.

Specialized experience for this position includes: Experience using business practices, basic accounting principles, and Federal tax laws and regulations to audit tax records, analyze systems and bookkeeping, use fact-finding techniques, and develop interpersonal skills. Auditing various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations; Interpreting and applying pertinent parts of the Internal Revenue Code and related regulations and procedures; Making determinations on liability for Federal taxes; Program evaluation, internal audit or administrative management of the assessment and collection of Federal taxes; Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties; Collecting delinquent Federal taxes, including canvassing for unreported taxes due, and securing delinquent returns; Experience in areas such as Income Tax Withholding, Federal Insurance Contributions Act and Federal Unemployment Tax Act; Experience in analytical techniques, indirect methods of determining taxable income and judgement to evaluate information and to reach decisions on issues; Experience in conducting extensive research of various resources and references to answer legal questions, including consideration of judicial decisions and legislative intent in cases requiring the adaptation of precedents to current tax return examinations.

OR

A Ph.D. or equivalent doctoral degree or three full years of progressively higher-level graduate education leading to a Ph.D. or equivalent doctoral degree in accounting, auditing, taxation, business administration, law or other related fields; One year of graduate education is creditable in accordance with its relationship to a year of full-time study at the school attended.

OR

LL.M., if related

OR

Combined graduate education and experience as defined in paragraphs above.

AND

SELECTIVE PLACEMENT FACTOR: Applicants must provide evidence of accounting knowledge at a level that is equivalent to 6 semester hours of accounting for positions at the GS-9 level and below or 12 semester hours of accounting for positions above the GS-9 level.

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

Education

For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected.

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

• A 1-year probationary period is required.

• 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: Monday - Friday, Day Shift

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

• A recruitment incentive may be offered

• Relocation expenses - no

• 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.

• If this position is designated as hard to fill and you were referred by an IRS employee, the employee may be eligible to receive a bonus for referring you under The Employee Referral Bonus Program (ERBP), recruiting strategy.

• Grade level and Career Ladder Promotion Potential to be determined at time of selection.

Though many locations may be listed, you will be limited to a maximum of 5 location choices. 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.

This is an open continuous announcement which allows applicants to apply up to the closing date of the announcement, 12/23/2024.

This announcement will establish an inventory of applicants.

Contingent upon funding and space requirements, one or more vacancies may be filled at the locations listed in this announcement as they come available. 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): 3/21/2024.

This announcement may be amended to include additional cut-off dates within the 12 month period if needed, not later than 5 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) 3/21/2025.

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