Internal Revenue Service Internal Revenue Agent (Examiner) DIRECT HIRE (12 Month Register) in Missoula, Montana
Duties WHAT ARE THE APPEALS (AP), LARGE BUSINESS AND INTERNATIONAL (LB&I), SMALL BUSINESS SELF-EMPLOYED (SB/SE) AND TAX EXEMPT AND GOVERNMENT ENTITIES (TE/GE) DIVISIONS?A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisionsThe 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. • Prepares audit statements with appropriate schedules and exhibits to reflect finally determined adjustments, tax liabilities and additions thereto on cases encompassing all types of taxpayers (individuals, corporations, partnerships, trusts, estates) engaged in all phases of economic activity where income may be derived from many sources and where several operating sub-divisions may exist. Cases involve income, profits, estate, gift, excise, and employment taxes. Analyzes and interprets Appeals case file documents, Internal Revenue Agent work papers and Revenue Agent Reports generated on a variety of tax computational software applications. Prepares re-computations as needed for refund litigation cases. • Prepares Rule 155 computations in Tax Court cases giving effect to the Court's opinion and any stipulated adjustments. Assures that all necessary adjustments are taken into account in computing corrected tax liability which becomes the basis for the Court's decision. Prepares draft stipulations expressing the tax effect of agreed disposition or complex cases docketed for trial before the United States Tax Court. • Conducts independent examinations and related investigations of income tax returns that cover a diversified spectrum of individual and business taxpayers. Examinations may also contain special audit features or anticipated accounting, tax law, or investigative issues of more than usual difficulty or complexity. • Conducts examinations of complex individual and business taxpayers involved in activities or transactions designated or structured to hide or conceal income such as offshore activities, multiple-related entities, and other means using a wide range of financial and other investigative skills. • Conducts independent examinations, reviews, and related financial investigations of complex cases encompassing all types of financial institutions (FIs) and non-financial trades or businesses (NFTBs) to assure their compliance with statutory and regulatory requirements of Title 31 (Bank Secrecy Act), and Form 8300 filing. These examinations/reviews are conducted on financial institutions providing regulated services, and small and midsize non-financial trades or businesses. • Applies a comprehensive knowledge of the Bank Secrecy Act (BSA) and Internal Revenue Code 6050I, rulings, court decisions, regulations, IRS and Treasury policies to determine compliance with requirements including registration of money services businesses (MSB) s, development by FIs of anti-money laundering programs, recordkeeping and reporting requirements. • Independently conducts examination of large exempt organizations and related business entities and makes determinations on initial and continuing exempt status of these organizations. Provides technical advice and assistance on exemptions to organization representatives and other service employees. • Reviews exempt organizations financial and other operating data as well as related records of business operations intended to further exempt purposes and income sources unrelated to exempt activity. • The EP Examinations program is responsible for ensuring that qualified retirement plans comply with qualification, reporting/disclosure, and excise and income tax matters. The EP Examinations program includes exams conducted by field appointments or through correspondence and encourages plan sponsors to voluntarily comply in their plan operations. Plan sponsors may correct most mistakes IRS identifies during an exam using the Employee Plans Correction Resolution System (EPCRS) (Self-Correction or Audit Closing Agreements). • Responsible for ensuring that qualified retirement plans comply with qualification, reporting/disclosure, and excise and income tax matters. The Exam program includes audits and compliance contacts and encourages plan sponsors to voluntarily comply in their plan operations. Plan sponsors may correct most mistakes IRS identifies during an exam using the Audit Closing Agreement Program.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 (ALSO MEETS GRADE 5 QUALIFICATIONS): A Certificate as a Certified Public Accountant (CPA) or a bachelor's or higher degree in accounting that included at least 30 semester hours in accounting or 24 semester hours in accounting and an additional 6 semester hours in related subjects such as business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance. OR A bachelor's or higher degree in a field other than accounting or a combination of education and experience equivalent to 4 years that included at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above.In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below:Minimum Qualifications GS-07: In addition to the basic requirements, 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 in or related to accounting or auditing that provided the specific knowledge, skills and abilities needed to successfully perform the duties of the position. This experience must have been acquired in a federal or business environment and must be sufficient to demonstrate: 1) knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and 2) skill in communicating and dealing effectively with others. Qualifying experience may have been in accounting, auditing, tax, financial, legal, or other work that required the knowledge and skill defined above. OR EDUCATION: Candidates must complete one full year of graduate level education in a field of study such as accounting, business, finance, law, economics, management, statistical/quantitative methods or computer science. OR Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 3.0 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 3.5 or higher on a 4.0 scale for all courses in your major field of study or those courses in your major completed in the last 2 years of study, or rank in the upper one third of your class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies.Minimum Qualifications GS-09: In addition to the basic requirements, you must have 1 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 in accounting, auditing, tax, financial, legal or other work that required 1) knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and 2) skill in communicating and dealing effectively with others. Qualifying experience is accounting work that includes the design, development, operation or inspection of accounting systems; the prescription of accounting standards, policies and requirements; the examination, analysis and interpretation of accounting data, records or reports; and the provision of accounting or financial management advice and assistance to management. Work could also include developing comprehensive accounting and financial information systems in concert with recognized accounting theory and practices as taught in academic institutions and promulgated by accounting standards boards, professional accounting organizations and the Comptroller General. Professional accounting work must have been creative, analytical, evaluative and interpretive. This may include: Office auditing of 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 and conducting comprehensive analytical examinations. Making determination and redetermination, or audit, on liability for Federal taxes. Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties. OR EDUCATION: A course of study that includes two full years of progressively higher-level graduate education, leading to a Master's degree, in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science. OR A Master's degree in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science. OR An equivalent amount of combined education and experience as described in paragraphs above.Minimum Qualifications GS-11: In addition to the basic requirements, 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 that required 1)Knowledge of and skill in applying professional accounting principles, concepts and methodology in the examination of accounting books, records and systems 2) skill in interpreting and applying tax law for individuals and business and/or exempt organizations; 3) knowledge of business and trade practices to analyze business operations and financial conditions; and 4) skill in interacting effectively in a wide range of situations with a broad range of individuals. Examples of experience qualifying as specialized include: (This list is not inclusive) Experience in interpreting and applying professional accounting and auditing techniques and practices to examine various tax returns of individuals and/or business organizations. Examining accounting systems and records including computerized accounting and financial information systems which reflect a variety of complex financial operations. Gathering and researching data from a variety of sources, and/or specialized accounting practices unique to a particular trade or industry. The interpretation and application of Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations. OR EDUCATION: A course of study that includes 3 years of progressively higher-level graduate education leading to a Ph.D. degree or Ph.D. or equivalent doctoral degree in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science. OR An equivalent amount of combined education and experience as described in paragraphs above.*QUALIFICATIONS CONTINUED UNDER EDUCATION SECTION Education QUALIFICATIONS CONTINUED FROM QUALIFICATIONS SECTION*Minimum Qualifications GS-12: In addition to the basic requirements, 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 with progressively responsible and diversified professional accounting or auditing work that required the application of professional accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems specifically to determine their effect on Federal tax liabilities and their adequacy for recording transactions affecting tax liabilities; Experience with the interpretation and application of Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations; Experience with business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; Experience in corporate financial transactions and financial management principles and practices; Experience interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions. Experience preparing written reports and analyses, and articulating and communicating results and analyses orally and in writing.For more information on qualifications please refer to OPM's Qualifications Standards.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.