Internal Revenue Agent (Examiner) GS-13 - Internal Revenue Service
Company: Internal Revenue Service
Location: Pomona
Posted on: May 8, 2024
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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. 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 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, Pomona , Internal Revenue Agent (Examiner) GS-13 - Internal Revenue Service, Sales , Pomona, California
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