Internal Revenue Agent (Examiner) GS-13 - Internal Revenue Service
Company: Internal Revenue Service
Location: Temple
Posted on: May 5, 2024
Job Description:
Use your bachelor's degree or higher in accounting or your
Certificate as a Certified Public Accountant (CPA) and your
experience to qualify for an Internal Revenue Agent (Examiner)
employment opportunity. Nationwide opportunities exist.As a Revenue
Agent (Examiner) at the GS-13 grade level, you will independently
examine and investigate complex income tax returns filed by
individuals or organizations. Revenue Agents (Examiners) are known
for their ability to accomplish comprehensive analytical
examinations of tax returns to determine tax liability and
violations of Federal tax statutes and to make fair and impartial
recommendations for criminal prosecution and civil penalties.
You'll use your skills and knowledge to perform professional
accounting work, as well as provide accounting and financial
management advice and assistance to higher levels of management.
You'll examine accounting and financial information systems that
reflect a variety of the most complex financial operations.As an
IRS employee, you'll enjoy all the rights and benefits of federal
employment. At the same time, you'll have that sense of public
service, knowing that your accounting and auditing responsibilities
contribute to everything from funding domestic programs to the
defense of our nation.Duties:
- 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.
- Evaluates the priority issues identified as part of the central
classification process and provides feedback regarding issues
throughout the examination process. Based on the feedback
discussions, adjusts the scope of the examination by expanding or
contracting the issues. May serve as a member of a classification
team responsible for the identification of priority issues for
examination.
- Works in partnership with the Senior Revenue Agent (Examiner)
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 on 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. Cases
involve issues that are without precedent or subject to conflicting
precedents.
- 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
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. Works 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 (Examiner), 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 to interpret case documents and apply the
tax law.
- Prepares statutory Notices of Deficiency for the most complex
un-agreed cases. This necessitates the detailed analysis of case
materials prepared by the Revenue Agents (Examiners) 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.Qualifications:Federal experience
is not required. Your experience may have been gained in the public
sector, private sector, or Volunteer Service. Basic Educational
Requirement: 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.ORA 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
educational requirement above, to qualify for this position you
must also meet the Specialized Experience requirement listed
below:Specialized Experience: You must have at least one year of
specialized experience equivalent to the work performed at the
GS-12 level. This 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, financial
management principles and practices, and effective interactions
with a broad range of individuals, as well as experience
negotiating with specialists in accounting, legal, tax, and other
similar business-related professions.Salary and Benefits:This
position's starting salary varies depending upon grade level and
location. Please see the "How to Apply" section below to access the
official Job Opportunity Announcement and salary information.
Employees receive the full package of federal employment benefits,
which includes health and insurance plans, a generous annual and
sick leave program, and participation in the Thrift Savings Plan,
which is a retirement plan similar to a traditional 401(k).A
monetary recruitment incentive has been authorized for eligible,
highly qualified individuals.How to Apply:Click this site's APPLY
link to access the official Revenue Agent (Examiner) GS-13 Job
Opportunity Announcement (JOA) on irs.usajobs.gov, which is the
federal government's official employment site. You will learn
exactly how to submit your application package, including your
resume, an online assessment questionnaire, and possibly other
documents. You will also learn about duty locations, telework
eligibility, U.S. citizenship, maximum entry age, medical, and
other requirements that should be reflected in the information you
provide in your resume.Interested in other career opportunities
with IRS? Visit irs.usajobs.gov to search for other IRS
opportunities, such as Revenue Officer (which includes no
accounting/business experience requirement) and Criminal
Investigator (Special Agent) positions. To learn about upcoming IRS
hiring events and career fairs, visit jobs.irs.gov.
Keywords: Internal Revenue Service, Smyrna , Internal Revenue Agent (Examiner) GS-13 - Internal Revenue Service, Sales , Temple, Georgia
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