Internal Revenue Agent (Examiner) - DIRECT HIRE (12 Month Register) AMENDED

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: 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. * Individually, or as a team member, plans and conducts examinations using extensive and specialized knowledge of accounting techniques, practices, and investigative audit techniques to examine and resolve various tax issues of individuals and business organizations that may include extensive subsidiaries with operations of national and/or international scope. * Works in partnership with the Senior Revenue Agent in developing significant tax compliance issues, by collaborating with appropriate practice areas, examiners, Counsel, Appeals, and other specialists to leverage and expand complex issue expertise and ensure consistent application and interpretation of tax law. * Conducts independent examinations and related investigations of the most complex income tax returns filed by individuals, small businesses, organizations, and other entities. May include those with diversified activities, multiple partners, and operations of national scope. Assignments require an integrated analysis of intricate and complex accounting systems, business activities, and financing. * Conducts examinations of complex individual and business taxpayers involved in activities or transactions designed 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 package audits to determine that other required returns such as information, excise, or specialty returns are filed and conducts concurrent examinations of these and other returns when warranted. Conducts independent examinations of the largest and most complex exempt organizations including private foundations, cooperatives, and relevant business entities. May also make quasi-legal determinations an as need basis concerning the entitlement of the largest and most complex exempt organization to initial or continued exempt status with respect to taxes. * Determines the most effective avenue for investigation and review of operations, which normally requires adapting audit and investigative procedures to unique and special situations. Prepares the audit plan and acts as team leader in examinations of exempt organizations requiring team audit approach. Exercises alertness in detecting subtle indications of fraud during the course of examination. * Either as a team member or in support of a Team Case Leader works the most complex and complicated accounting, auditing, computational and procedural issues within Appeals. Deals with corporate taxpayer representatives to resolve issues such as complex depreciation, investment tax credit, restricted interest, net rate interest, future interests, adjustments to capital structure, valuation and cost analysis, and change of the accounting methods. * Reviews and analyzes Revenue Agent, Appeals Officer, and Counsel Attorney instructions, reports, case files and support statements, and interprets tax law court decisions, and legal opinions to determine and prepare accurate computations for the most demanding and complex Appeals cases. Cases may involve precedent setting determinations and invariably demand considerable judgment and knowledge in order to interpret case documents and apply the tax law. * This necessitates the detailed analysis of case materials prepared by the Revenue Agents and Appeals Officers, the review and application of the Internal Revenue Code, regulations and court rulings, and the provision of all pertinent computations and written explanations to state the tax adjustments and their basis. Notices as formal legal instruments must accurately and comprehensively state each adjustment so that the taxpayer may prepare allegations of error while permitting the government all possible defenses. 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. S. Passport; Undergo a review of prior performance/conduct and an income tax verification. Refer to "Get Your Tax Record" at to check the status of your account, balance owed, payment history, make a payment, or review answers to tax questions. Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check). * These documents must be unexpired original or certified copies. The experience may have been gained in the public sector, private sector or Volunteer Service. One year of experience refers to full-time work; 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. Specialized experience is defined as progressively responsible and diversified professional accounting or auditing work that required: Experience applying professional accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems to determine their effect on Federal tax liabilities and their adequacy for recording transactions affecting tax liabilities; Experience interpreting and applying 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 with corporate financial transactions and financial management principles and practices, and interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions. 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. Click here for Foreign Education Credentialing instructions. 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. * Tour of Duty: Day Shift, Monday - Friday * Alternative work schedule, staggered work hours or telework may be available. * Relocation expenses - No * Some vacancies within this announcement will require the applicant to submit a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on. * The employment of any candidate, including a current employee or a new hire, selected for this position will be conditional on obtaining and maintaining a High Risk Security Clearance. * Obtain and use a Government-issued charge card for business-related travel. * Vacancies within this announcement include varying Position Sensitivity and Risk levels (e.g., Non-Sensitive (NS)/Low Risk, Noncritical-Sensitive (NCS)/Moderate Risk, Moderate Risk (MR)). * LB&I also has career opportunities in the areas of financial institutions and products and other specialty areas, that you will be considered for if your application demonstrates experience in these areas. This announcement will establish an inventory of applicants.