Internal Revenue Agent (Excise Tax Specialist-Examiner) (TEMP NTE 1 YR MBE MBMP) 12 MO ROSTER AMEND

WHAT IS THE SMALL BUSINESS/SELF EMPLOYED (SBSE) DIVISION? A description of the business units can be found at: Small Business/Self Employed, Headquarters Examination, Exam Case Selection, Excise Workload Selection and Delivery 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. * Assists in formulating excise tax examination plans. Returns are selected based on dollar values, classes of tax (manufacturers, fuel distributors, etc.), Determines whether the return should be accepted as filed or whether an audit is required. * Develops pre-audit analysis identifying broad areas of discussion and review. Prepares audit plan, schedules the work and revises or modifies the plan as may be appropriate during the audit. * Conducts field examinations or large and complex firms (often with nationwide operations) predominantly within the manufacturing, transportation, communications, sporting goods, aviation, firearms, insurance and petroleum industries, to determine compliance with Federal excise tax laws. Field examinations include detailed audits and extensive analysis of such books and records as ledgers, journals, cash books, vouchers, bank accounts, correspondence, minutes of meetings, trust instruments, exception certificates, certificates of incorporation, partnership agreements and catalogs of manufactured goods. Specific attention is directed to those accounts that have a bearing on excise tax liability. Reconstructs accounts, when necessary, if the taxpayer's records are inadequate or incomplete to determine taxable sales. * Conducts particularly complex tax law research to establish a technically sound basis for any tax deficiencies that may be determined. Research may concern issues for which no precedents exist and the outcome of the audit may establish a principle for future examinations involving the same or related issues. Help 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. 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. 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. 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. 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. Experience with excise tax laws, regulations and rulings; Professional experience with accounting and auditing principles and techniques, and familiarity with local business practices; Reconciling various intercompany transactions and in analyzing financial relationships and business practices as they relate to the requirements of excise tax law; Experience interpreting, discussing, and applying tax laws, regulations, rulings, court decisions, etc. Effectively meeting and dealing with corporate officers and competent tax practitioners well versed in excise tax law and regulations in order to present the Government's case in a convincing manner; Experience writing clear and comprehensive reports to serve as the basis for proposed adjustments in cases of considerable importance and complexity; Experience with provisions of the Financial Recordkeeping and Reports of Currency and Foreign Transactions Reporting act of 1970. 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. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series. Click here for Foreign Education Credentialing instructions. This is a Bargaining unit position. * Tour of Duty: Day shift, Monday - Friday. * Alternative work schedule, staggered work hours or telework may be available. * Relocation expenses: Temporary NTE 1 Year, may be extended up to 5 years and may be made permanent without further consideration. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff date to be considered: 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 in the highest quality group who apply by the initial cut-off date will be considered first. If additional vacancies exist, applicants who applied after the initial cutoff date who place in the highest quality group will be considered next.