Internal Revenue Service
Tax Specialist (Tax Compliance Officer (TCO) - DIRECT HIRE (12 MONTH REGISTER) A
Internal Revenue Service, Glendale, California, us, 91222
Duties
WHAT IS THE SMALL BUSINESS/SELF EMPLOYED (SBSE) DIVISION?A description of the business units can be found at:Vacancies will be filled in the following specialty areas:SBSE EXAM - Examination Operations, Field and Specialty ExamThe 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.Plans and conducts independent limited examinations and related investigations of a variety of individual and business taxpayers, or exempt organization, employee plans or government entities involving complex tax issues and accounting records and typical methods. SB/SE Specialty Program activities include investigations of strategic or special emphasis programs such as claims, non-filers, worker classification, tip reporting and fringe benefits. Specialty Program TCOs specialize in the areas of Federal Income Tax Withholding (FITW), Federal Insurance Contribution Act (FICA) and Federal Unemployment Tax Act (FUTA).Advises taxpayers of his/her rights as defined in the examination and appeal guidelines, the actual examination procedures, and an explanation of current tax and reporting responsibilities and the importance and benefit of meeting future responsibilities.Conducts required filing checks to determine that other required returns are filed. Conducts concurrent examinations of these and other related returns when warranted.Identifies issues to be pursued based on large, unusual or questionable items that produce a significant tax or compliance effect and utilizes the tax law and facts needed to resolve them. Considers gross income during the examination of all income tax returns. Recognizes indicators of fraudulent activity and develops appropriate referrals.Determines and considers the collectability of potential tax deficiencies at all stages of the examination. Solicits payment and/or offers installment agreements when appropriate. Prepares work papers and reports documenting findings and conclusions.Requirements
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.
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. (Birth certificate showing birth in the U.S;
Unexpired
U.S. Passport; Certificate of Citizenship or Naturalization; or Report of Birth Abroad of a U.S. Citizen (Form FS-240))Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).Qualifications
Federal 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.BASIC REQUIREMENTS ALL GRADES: GENERAL EXPERIENCE/EDUCATION FOR GS-05:
You must have 3 years of general experience. General experience for this position includes: Experience gained in government, business or industry, investigative work, banking, law, accounting, or other work appropriate to the position to be filled.ORYou may substitute education for general experience as follows: 4-year course of study leading to a bachelor's degreeORCertificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory, or the District of ColumbiaSPECIALIZED EXPERIENCE/EDUCATION FOR GS-07:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-05 grade level in the Federal service. Specialized experience for this position includes: Experience that demonstrates substantive knowledge of business practices, basic accounting principles, and Federal tax laws and regulations; and that required the ability to audit tax records, analyze systems and bookkeeping, use fact-finding techniques, and develop interpersonal skills.ORYou may substitute education for specialized experience as follows: 1 full year of graduate level education in a field of study such as: accounting, auditing, taxation, business administration, law, or other related fields.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.SPECIALIZED EXPERIENCE/EDUCATION FOR GS-09:
You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service. Specialized experience for this position includes: Experience that demonstrated a substantive knowledge of business practices, basic accounting principles, and Federal tax laws and regulations; and that required the ability to audit tax records, analyze systems and bookkeeping, use fact-finding techniques, and develop interpersonal skills.Office auditing of various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations.Applying pertinent parts of the Internal Revenue Code and related regulations and procedures to: (1) conduct comprehensive analytical examinations, (2) use creative in-office factfinding techniques, and (3) develop effective public contact skills.Determination and redetermination, or audit, on liability for Federal taxes.Program evaluation, internal audit or administrative management of the assessment and collection of Federal taxes (other than alcohol and tobacco).Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties.Collecting delinquent Federal taxes (other than alcohol and tobacco), including canvassing for unreported taxes due, and securing delinquent returns.ORYou may substitute education for specialized experience as follows: Master's or equivalent graduate degree in a field of study in an accredited college or university in accounting, auditing, taxation, business administration, law, or other related fields.OR2 full years of progressively higher-level graduate education leading to such a degree in accounting, auditing, taxation, business administration, law, or other related fields.ORLL.B. or J.D., if related to accounting, auditing, taxation, business administration, law, or other related fields.SPECIALIZED EXPERIENCE/EDUCATION FOR GS-11:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service. Specialized experience for this position includes: Experience using business practices, basic accounting principles, and Federal tax laws and regulations to audit tax records, analyze systems and bookkeeping, use fact-finding techniques, and develop interpersonal skills.ANDSELECTIVE PLACEMENT FACTOR:
Applicants must provide evidence of accounting knowledge at a level that is equivalent to 6 semester hours of accounting for positions at the GS-9 level and below or 12 semester hours of accounting for positions above the GS-9 level.Education
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. An official transcript will be required if you are selected.A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education.Additional information
A 1-year probationary period is required.Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.This is a bargaining unit position.Tour of Duty: Monday - Friday, Day ShiftAlternative work schedule, staggered work hours or telework may be available.A recruitment incentive may be offeredRelocation expenses - noThis is an open continuous announcement which allows applicants to apply up to the closing date of the announcement, 12/23/2024. This announcement will establish an inventory of applicants. Contingent upon funding and space requirements, one or more vacancies may be filled at the locations listed in this announcement as they come available. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff dates to be considered: Cutoff date(s): 3/21/2024. This announcement may be amended to include additional cut-off dates within the
12
month period if needed, not later than 5 days prior to the additional cut-off date(s). Eligible applicants who apply by the initial cut-off date will be referred in score order.
If additional vacancies exist,
remaining applicants will be considered in score order as needed. Selections from this announcement may be made no later than (NLT) 3/21/2025.Required Documents
The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.Online Application
- QuestionnaireEducation
-
See Education Section aboveRegistration/License (If Applicable)
- active, current registration/licenseHigh School Diploma
(or equivalent) - If you are 16 or 17 years of age, you
MUST
submit documentation of graduation from high school (or equivalent); OR completion of a formal vocational training program; OR statement from school authorities agreeing with your decision to pursue employment rather than continuing your education.Please note that if you do not provide all required information, as specified in this announcement, you may not be considered for this position (or may not receive the special consideration for which you may be eligible).How to Apply
This Direct Hire Public Notice is to gather applications that may or may not result in a referral or selection. Your application will remain active through the open period of this Public Notice. Applicants will be referred on a first in, first out basis. Those applicants who are applying earlier in the process will stand a much better chance of being referred for consideration in the selection process.The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) on 12/23/2024 in this announcement. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on 12/23/2024.To begin
the application process,
click the "Apply Online" button.You will be re-directed to USA STAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN).To complete , you must click the "Submit Application" button prior to 11:59 PM (ET) on 12/23/2024.To verify the status of your application both during and after the announcement open period, log into your USAJOBS account. All of your applications will appear on the
Welcome
page. The application record in your USAJOBS account provides an
Additional Application Information
page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application.Agency contact information
IRS Philadelphia ExternalEmail
SBSE EXAM - Examination Deputy Operations1111 Constitution Ave NWWashington, DC 20224US
Next steps
Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures. We will provide reasonable accommodation to applicants with disabilities on a case-by-case basis; please contact us if you require this for any part of the application and hiring process.Once your application package and online questionnaire is received you will receive an acknowledgement email. You are responsible for checking status updates and notifications in USAJOBS. Hard copy notifications will not be sent to you. You may check the status of your application for this position at any time by logging onto the USAJOBS "My Account" tab and clicking on "Application Status." For a more detailed update of your application status, you may click on "more information." Please notify us if your contact information changes after the closing date of the announcement. If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position.Fair & Transparent
The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
#J-18808-Ljbffr
WHAT IS THE SMALL BUSINESS/SELF EMPLOYED (SBSE) DIVISION?A description of the business units can be found at:Vacancies will be filled in the following specialty areas:SBSE EXAM - Examination Operations, Field and Specialty ExamThe 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.Plans and conducts independent limited examinations and related investigations of a variety of individual and business taxpayers, or exempt organization, employee plans or government entities involving complex tax issues and accounting records and typical methods. SB/SE Specialty Program activities include investigations of strategic or special emphasis programs such as claims, non-filers, worker classification, tip reporting and fringe benefits. Specialty Program TCOs specialize in the areas of Federal Income Tax Withholding (FITW), Federal Insurance Contribution Act (FICA) and Federal Unemployment Tax Act (FUTA).Advises taxpayers of his/her rights as defined in the examination and appeal guidelines, the actual examination procedures, and an explanation of current tax and reporting responsibilities and the importance and benefit of meeting future responsibilities.Conducts required filing checks to determine that other required returns are filed. Conducts concurrent examinations of these and other related returns when warranted.Identifies issues to be pursued based on large, unusual or questionable items that produce a significant tax or compliance effect and utilizes the tax law and facts needed to resolve them. Considers gross income during the examination of all income tax returns. Recognizes indicators of fraudulent activity and develops appropriate referrals.Determines and considers the collectability of potential tax deficiencies at all stages of the examination. Solicits payment and/or offers installment agreements when appropriate. Prepares work papers and reports documenting findings and conclusions.Requirements
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.
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. (Birth certificate showing birth in the U.S;
Unexpired
U.S. Passport; Certificate of Citizenship or Naturalization; or Report of Birth Abroad of a U.S. Citizen (Form FS-240))Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).Qualifications
Federal 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.BASIC REQUIREMENTS ALL GRADES: GENERAL EXPERIENCE/EDUCATION FOR GS-05:
You must have 3 years of general experience. General experience for this position includes: Experience gained in government, business or industry, investigative work, banking, law, accounting, or other work appropriate to the position to be filled.ORYou may substitute education for general experience as follows: 4-year course of study leading to a bachelor's degreeORCertificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory, or the District of ColumbiaSPECIALIZED EXPERIENCE/EDUCATION FOR GS-07:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-05 grade level in the Federal service. Specialized experience for this position includes: Experience that demonstrates substantive knowledge of business practices, basic accounting principles, and Federal tax laws and regulations; and that required the ability to audit tax records, analyze systems and bookkeeping, use fact-finding techniques, and develop interpersonal skills.ORYou may substitute education for specialized experience as follows: 1 full year of graduate level education in a field of study such as: accounting, auditing, taxation, business administration, law, or other related fields.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.SPECIALIZED EXPERIENCE/EDUCATION FOR GS-09:
You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service. Specialized experience for this position includes: Experience that demonstrated a substantive knowledge of business practices, basic accounting principles, and Federal tax laws and regulations; and that required the ability to audit tax records, analyze systems and bookkeeping, use fact-finding techniques, and develop interpersonal skills.Office auditing of various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations.Applying pertinent parts of the Internal Revenue Code and related regulations and procedures to: (1) conduct comprehensive analytical examinations, (2) use creative in-office factfinding techniques, and (3) develop effective public contact skills.Determination and redetermination, or audit, on liability for Federal taxes.Program evaluation, internal audit or administrative management of the assessment and collection of Federal taxes (other than alcohol and tobacco).Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties.Collecting delinquent Federal taxes (other than alcohol and tobacco), including canvassing for unreported taxes due, and securing delinquent returns.ORYou may substitute education for specialized experience as follows: Master's or equivalent graduate degree in a field of study in an accredited college or university in accounting, auditing, taxation, business administration, law, or other related fields.OR2 full years of progressively higher-level graduate education leading to such a degree in accounting, auditing, taxation, business administration, law, or other related fields.ORLL.B. or J.D., if related to accounting, auditing, taxation, business administration, law, or other related fields.SPECIALIZED EXPERIENCE/EDUCATION FOR GS-11:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service. Specialized experience for this position includes: Experience using business practices, basic accounting principles, and Federal tax laws and regulations to audit tax records, analyze systems and bookkeeping, use fact-finding techniques, and develop interpersonal skills.ANDSELECTIVE PLACEMENT FACTOR:
Applicants must provide evidence of accounting knowledge at a level that is equivalent to 6 semester hours of accounting for positions at the GS-9 level and below or 12 semester hours of accounting for positions above the GS-9 level.Education
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. An official transcript will be required if you are selected.A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education.Additional information
A 1-year probationary period is required.Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.This is a bargaining unit position.Tour of Duty: Monday - Friday, Day ShiftAlternative work schedule, staggered work hours or telework may be available.A recruitment incentive may be offeredRelocation expenses - noThis is an open continuous announcement which allows applicants to apply up to the closing date of the announcement, 12/23/2024. This announcement will establish an inventory of applicants. Contingent upon funding and space requirements, one or more vacancies may be filled at the locations listed in this announcement as they come available. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff dates to be considered: Cutoff date(s): 3/21/2024. This announcement may be amended to include additional cut-off dates within the
12
month period if needed, not later than 5 days prior to the additional cut-off date(s). Eligible applicants who apply by the initial cut-off date will be referred in score order.
If additional vacancies exist,
remaining applicants will be considered in score order as needed. Selections from this announcement may be made no later than (NLT) 3/21/2025.Required Documents
The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.Online Application
- QuestionnaireEducation
-
See Education Section aboveRegistration/License (If Applicable)
- active, current registration/licenseHigh School Diploma
(or equivalent) - If you are 16 or 17 years of age, you
MUST
submit documentation of graduation from high school (or equivalent); OR completion of a formal vocational training program; OR statement from school authorities agreeing with your decision to pursue employment rather than continuing your education.Please note that if you do not provide all required information, as specified in this announcement, you may not be considered for this position (or may not receive the special consideration for which you may be eligible).How to Apply
This Direct Hire Public Notice is to gather applications that may or may not result in a referral or selection. Your application will remain active through the open period of this Public Notice. Applicants will be referred on a first in, first out basis. Those applicants who are applying earlier in the process will stand a much better chance of being referred for consideration in the selection process.The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) on 12/23/2024 in this announcement. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on 12/23/2024.To begin
the application process,
click the "Apply Online" button.You will be re-directed to USA STAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN).To complete , you must click the "Submit Application" button prior to 11:59 PM (ET) on 12/23/2024.To verify the status of your application both during and after the announcement open period, log into your USAJOBS account. All of your applications will appear on the
Welcome
page. The application record in your USAJOBS account provides an
Additional Application Information
page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application.Agency contact information
IRS Philadelphia ExternalEmail
SBSE EXAM - Examination Deputy Operations1111 Constitution Ave NWWashington, DC 20224US
Next steps
Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures. We will provide reasonable accommodation to applicants with disabilities on a case-by-case basis; please contact us if you require this for any part of the application and hiring process.Once your application package and online questionnaire is received you will receive an acknowledgement email. You are responsible for checking status updates and notifications in USAJOBS. Hard copy notifications will not be sent to you. You may check the status of your application for this position at any time by logging onto the USAJOBS "My Account" tab and clicking on "Application Status." For a more detailed update of your application status, you may click on "more information." Please notify us if your contact information changes after the closing date of the announcement. If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position.Fair & Transparent
The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
#J-18808-Ljbffr