Internal Revenue Service
Criminal Investigator (Special Agent) Direct Hire
Internal Revenue Service, Stockton, California, United States, 95202
WHAT IS THE CRIMINAL INVESTIGATION (CI) DIVISION?IRS-CI Special Agents (SAs) are duly sworn federal law enforcement officers throughout all 50 states and US territories including special agent attaches located in 11 countries. As a SA, you will combine your accounting skills with law enforcement skills to investigate financial crimes. SAs fill a unique niche in the federal law enforcement community due to IRS-CI's broad jurisdiction of Title 18 and Title 31 crimes, in addition to our primary tax enforcement mission. SAs are known for their financial investigative expertise in areas such as tax fraud, public corruption, cybercrimes, narcotics, terrorism, and much more. Today's sophisticated schemes demand the analytical ability of financial investigators to trace transactions through complex financial records.The 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.The Special Agent plans and conducts investigations relative to criminal statutes of tax administration, financial crimes, and other related offenses, which vary in levels of complexity and scope. The majority of the time is spent on investigations involving most or all of the following characteristics:
Indirect accounting methods to establish evidencePrecedent setting legal or investigative questionsHighly complex or unusual accounting problemsInformation obtained from diversified sources gathered over a wide section of the countryInterrelationship of facts and evidence that are difficult to identify because of numerous holding companies, entities, etc.A mixture of legal and illegal activities
Performs other investigative and enforcement duties such as:
Testifying as a Government witnessAssisting the U.S. Attorney during the preparation of case for trialConducting collateral inquiriesProviding protection to persons and property
Obtains, evaluates, integrates, and recommends actions on information items to identify larger areas of noncompliance (e.g., major profession, occupation, industry, or wide geographic area).May serve as a team leader and/or expert consultant in the information gathering function.Conducts or participates in surveillance, armed escorts, dignitary protection, undercover operations, execution of search and arrest warrants, seizures, etc.Protects the government's interest in enforcement activities.Maintains good physical condition in order to conduct criminal investigations, surveillance, protective assignments, undercover assignments, etc.RequirementsTelework 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. As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.Must be a U.S. Citizen or National and provide proof of U.S. Citizenship.Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).QualificationsFederal experience is not required. The experience may have been gained in the public sector, private sector or 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.You must meet the following requirements by the closing date of this announcement OR time of referral:BASIC REQUIREMENTS:GL-07 LEVEL:
You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GL-05 grade level in the Federal service. Specialized experience for this position includes experience in or related to investigation of criminal violations (e.g., suspected crimes or alleged fraud) that provided the specific knowledge, skills, and abilities to successfully perform the duties of the IRS Special Agent. Experience must have required: (1) the exercise of tact, initiative, ingenuity, resourcefulness and judgment in collecting, assembling, and developing facts, evidence and other pertinent data through investigative techniques which included personal interview; (2) the ability to make oral and written reports and presentations of personally conducted or personally directed investigations, examinations, or inspections; AND (3) the ability to analyze and evaluate evidence and arrive at sound conclusions.To be qualifying, this experience must have been acquired in investigative work related to the ACCOUNTING OR AUDITING OF BUSINESS OR COMMERCIAL PRACTICES OF SUBJECTS INVESTIGATED.ORYou may substitute education for specialized experience as follows: One full year of graduate level education (transcripts submitted must also indicate receipt of a bachelor's degree) which included or was supplemented by at least 15 semester/23 quarter hours in accounting plus an additional 9 semester/14 quarter hours from among the following fields: business law, economics, finance, tax law or money and banking.ORSuperior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 2.95 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 3.45 or higher on a 4.0 scale for all courses in the major field of study or those courses in the major completed in the last 2 years of study, or rank in the upper one third of the class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies.NOTE:
Superior Academic Achievement is credited only if you have completed all the requirements for a bachelor's degree which included or was supplemented by at least 15 semester/23 quarter hours in accounting plus an additional 9 semester/14 quarter hours from among the following fields: finance, economics, business law, tax law, or money and banking.GL-09 LEVEL:
You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GL-07 grade level in the Federal service. Specialized experience for this position includes: experience in or related to investigation of criminal violations (e.g., suspected crimes or alleged fraud) that provided the specific knowledge, skills, and abilities needed to successfully perform the duties of this position.The experience must have been acquired in investigative work related to the ACCOUNTING OR AUDITING OF BUSINESS OR COMMERCIAL PRACTICES OF SUBJECTS INVESTIGATED. Experience must be sufficient to demonstrate the ability to gather intelligence, analyze and evaluate raw investigative data, prepare comprehensive written investigative reports, and investigate complex claims involving suspected crimes or alleged fraud.Examples of qualifying experience include: Investigating criminal cases requiring the use of recognized investigative methods and techniques and that may have included appearing in court to present evidence; Supervising OR conducting interviews or interrogations that involved eliciting evidence, data, or surveillance information; Investigating computerized business and/or accounting systems and forming sound conclusions as to related criminal business practices and compliance with Federal laws and regulations.ORYou may substitute education for specialized experience as follows: Two full years of progressively higher-level graduate education; a master's degree or equivalent graduate degree (i.e., L.L.B. or JD). AND All of the above education requirements must be supplemented by at least 15 semester hours (or 23 quarter hours) in accounting, AND an additional 9 semester hours (14 quarter hours) from among the following or closely related fields: finance, economics, money and banking, tax law, and business law.You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.You must also meet the following special requirements:MAXIMUM ENTRY AGE:
Provisions of Public Law 93-950 and Public Law 100-238 allow the imposition of a maximum age for original appointments to a law enforcement officer position within the Federal government. The date immediately preceding your 37th birthday is the final date of referral for selection. This age restriction does not apply to those who have previously served in a Federal civilian (not military) law enforcement position covered by Title 5 U.S.C. Section 8336 (c) provisions and preference eligible veterans.Physical:
Pass a medical examination prior to being appointed. This position requires moderate to arduous physical exertion involving walking and standing, use of firearms, and exposure to inclement weather. Manual dexterity with free motion of fingers, wrists, elbows, shoulders, hips, and knee joints is required. Arms, hands, legs, and feet must function sufficiently in order for applicants to perform the duties satisfactorily.As part of the medical screening process, applicants must be able to certify that they are physically able to perform fitness requirements.Vision:
Near vision, corrected or uncorrected, must be sufficient to read Jaeger type 2 at 14 inches. Normal depth perception, peripheral vision, and the ability to distinguish shades of color-by-color plate tests are required.If you have undergone refractive surgery, you must meet Treasury approved requirements, including documentation that you have passed exam and protocol testing. The earliest the refractive surgery evaluation can be performed is: three months post Laser in Situ Keratomileusis (Lasik); six months post Photorefractive Keratectomy (PRK). Visual acuity requirements are expressed in terms of the Snellen vision test. Uncorrected distant vision must test 20/200, and corrected vision must test 20/20 in one eye, and 20/30 in the other.Hearing:
Hearing loss, as measured by an audiometer, must not exceed 30 decibels (A.S.A. or equivalent I.S.O.) in either ear in the 500, 1000, and 2000 Hz ranges. You must be able to hear the whispered voice at 15 feet with each ear without the use of a hearing aid.Other Medical Requirements:
You must possess emotional and mental stability. Any condition that would hinder full, efficient performance of the duties of this position or that would cause an individual to be a hazard to himself/herself or to others is disqualifying.All of the medical requirements MUST be met at the time of initial examination/test. Applicants failing to meet the medical requirements at the time of their initial examination/test will be considered ineligible for the position.
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Indirect accounting methods to establish evidencePrecedent setting legal or investigative questionsHighly complex or unusual accounting problemsInformation obtained from diversified sources gathered over a wide section of the countryInterrelationship of facts and evidence that are difficult to identify because of numerous holding companies, entities, etc.A mixture of legal and illegal activities
Performs other investigative and enforcement duties such as:
Testifying as a Government witnessAssisting the U.S. Attorney during the preparation of case for trialConducting collateral inquiriesProviding protection to persons and property
Obtains, evaluates, integrates, and recommends actions on information items to identify larger areas of noncompliance (e.g., major profession, occupation, industry, or wide geographic area).May serve as a team leader and/or expert consultant in the information gathering function.Conducts or participates in surveillance, armed escorts, dignitary protection, undercover operations, execution of search and arrest warrants, seizures, etc.Protects the government's interest in enforcement activities.Maintains good physical condition in order to conduct criminal investigations, surveillance, protective assignments, undercover assignments, etc.RequirementsTelework 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. As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.Must be a U.S. Citizen or National and provide proof of U.S. Citizenship.Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).QualificationsFederal experience is not required. The experience may have been gained in the public sector, private sector or 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.You must meet the following requirements by the closing date of this announcement OR time of referral:BASIC REQUIREMENTS:GL-07 LEVEL:
You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GL-05 grade level in the Federal service. Specialized experience for this position includes experience in or related to investigation of criminal violations (e.g., suspected crimes or alleged fraud) that provided the specific knowledge, skills, and abilities to successfully perform the duties of the IRS Special Agent. Experience must have required: (1) the exercise of tact, initiative, ingenuity, resourcefulness and judgment in collecting, assembling, and developing facts, evidence and other pertinent data through investigative techniques which included personal interview; (2) the ability to make oral and written reports and presentations of personally conducted or personally directed investigations, examinations, or inspections; AND (3) the ability to analyze and evaluate evidence and arrive at sound conclusions.To be qualifying, this experience must have been acquired in investigative work related to the ACCOUNTING OR AUDITING OF BUSINESS OR COMMERCIAL PRACTICES OF SUBJECTS INVESTIGATED.ORYou may substitute education for specialized experience as follows: One full year of graduate level education (transcripts submitted must also indicate receipt of a bachelor's degree) which included or was supplemented by at least 15 semester/23 quarter hours in accounting plus an additional 9 semester/14 quarter hours from among the following fields: business law, economics, finance, tax law or money and banking.ORSuperior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 2.95 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 3.45 or higher on a 4.0 scale for all courses in the major field of study or those courses in the major completed in the last 2 years of study, or rank in the upper one third of the class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies.NOTE:
Superior Academic Achievement is credited only if you have completed all the requirements for a bachelor's degree which included or was supplemented by at least 15 semester/23 quarter hours in accounting plus an additional 9 semester/14 quarter hours from among the following fields: finance, economics, business law, tax law, or money and banking.GL-09 LEVEL:
You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GL-07 grade level in the Federal service. Specialized experience for this position includes: experience in or related to investigation of criminal violations (e.g., suspected crimes or alleged fraud) that provided the specific knowledge, skills, and abilities needed to successfully perform the duties of this position.The experience must have been acquired in investigative work related to the ACCOUNTING OR AUDITING OF BUSINESS OR COMMERCIAL PRACTICES OF SUBJECTS INVESTIGATED. Experience must be sufficient to demonstrate the ability to gather intelligence, analyze and evaluate raw investigative data, prepare comprehensive written investigative reports, and investigate complex claims involving suspected crimes or alleged fraud.Examples of qualifying experience include: Investigating criminal cases requiring the use of recognized investigative methods and techniques and that may have included appearing in court to present evidence; Supervising OR conducting interviews or interrogations that involved eliciting evidence, data, or surveillance information; Investigating computerized business and/or accounting systems and forming sound conclusions as to related criminal business practices and compliance with Federal laws and regulations.ORYou may substitute education for specialized experience as follows: Two full years of progressively higher-level graduate education; a master's degree or equivalent graduate degree (i.e., L.L.B. or JD). AND All of the above education requirements must be supplemented by at least 15 semester hours (or 23 quarter hours) in accounting, AND an additional 9 semester hours (14 quarter hours) from among the following or closely related fields: finance, economics, money and banking, tax law, and business law.You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.You must also meet the following special requirements:MAXIMUM ENTRY AGE:
Provisions of Public Law 93-950 and Public Law 100-238 allow the imposition of a maximum age for original appointments to a law enforcement officer position within the Federal government. The date immediately preceding your 37th birthday is the final date of referral for selection. This age restriction does not apply to those who have previously served in a Federal civilian (not military) law enforcement position covered by Title 5 U.S.C. Section 8336 (c) provisions and preference eligible veterans.Physical:
Pass a medical examination prior to being appointed. This position requires moderate to arduous physical exertion involving walking and standing, use of firearms, and exposure to inclement weather. Manual dexterity with free motion of fingers, wrists, elbows, shoulders, hips, and knee joints is required. Arms, hands, legs, and feet must function sufficiently in order for applicants to perform the duties satisfactorily.As part of the medical screening process, applicants must be able to certify that they are physically able to perform fitness requirements.Vision:
Near vision, corrected or uncorrected, must be sufficient to read Jaeger type 2 at 14 inches. Normal depth perception, peripheral vision, and the ability to distinguish shades of color-by-color plate tests are required.If you have undergone refractive surgery, you must meet Treasury approved requirements, including documentation that you have passed exam and protocol testing. The earliest the refractive surgery evaluation can be performed is: three months post Laser in Situ Keratomileusis (Lasik); six months post Photorefractive Keratectomy (PRK). Visual acuity requirements are expressed in terms of the Snellen vision test. Uncorrected distant vision must test 20/200, and corrected vision must test 20/20 in one eye, and 20/30 in the other.Hearing:
Hearing loss, as measured by an audiometer, must not exceed 30 decibels (A.S.A. or equivalent I.S.O.) in either ear in the 500, 1000, and 2000 Hz ranges. You must be able to hear the whispered voice at 15 feet with each ear without the use of a hearing aid.Other Medical Requirements:
You must possess emotional and mental stability. Any condition that would hinder full, efficient performance of the duties of this position or that would cause an individual to be a hazard to himself/herself or to others is disqualifying.All of the medical requirements MUST be met at the time of initial examination/test. Applicants failing to meet the medical requirements at the time of their initial examination/test will be considered ineligible for the position.
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