Internal Revenue Service Logo
Position Title
Internal Revenue Agent (Senior Revenue Agent - Examiner) 12-Month Roster
Agency
Internal Revenue Service
Announcement Number
23-11860903P-LBB-0512-14 Opens in new window
Open Period
Friday, March 3, 2023 to Monday, December 18, 2023
For preview purposes only. To apply, please return to the USAJOBS announcement and click the Apply button.
Eligibilities
1. IRS CTAP Candidate - Are you a current displaced or surplus IRS employee and:
 
  • you are located either within or outside the local commuting area of this vacancy, AND
  • your grade is equivalent to or below the grade level of this vacancy, AND
  • your position has the same or higher promotion potential of this vacancy, AND
  • your last performance rating of record is at least fully successful or the equivalent?

If you indicate "Yes" for this question, you MUST submit supporting documentation to validate your claim of CTAP eligibility such as a Reduction in Force (RIF) separation notice or a Certificate of Expected Separation (CES) AND a copy of your most recent annual performance appraisal AND a copy of your most recent SF-50 (Notification of Personnel Action).

For more information, review Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP). (limit characters)
2. Treasury CTAP Candidate - Are you a current displaced or surplus Department of Treasury (non-IRS) employee and:
 
  • you are located within the same local commuting area of this vacancy, AND
  • your grade is equivalent to or below the grade level of this vacancy, AND
  • your position has the same or higher promotion potential of this vacancy, AND
  • your last performance rating of record is at least fully successful or the equivalent?

If you indicate "Yes" for this question, you MUST submit supporting documentation to validate your claim of CTAP eligibility such as a Reduction in Force (RIF) separation notice or a Certificate of Expected Separation (CES) AND a copy of your most recent annual performance appraisal AND a copy of your latest SF-50 (Notification of Personnel Action).

For more information, review Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP). (limit characters)
3. IRS Internal Candidate - Are you a current career or career-conditional, Competitive Service Internal Revenue Service (IRS) employee? You can view a copy of your most recent SF-50 to determine if you are Competitive Service. (The "position occupied" block on the SF-50 should show a "1" and your "tenure" block should be a "1" or "2".)

If you indicate "Yes" for this question, submit a copy of your most recent annual performance appraisal.

  (limit characters)
4. IRS RPP Candidate - Are you a current IRS employee who has received a Reassignment Preference Program (RPP) notice and:
 
  • you are located either within or outside the local commuting area of this vacancy, AND
  • your grade is equivalent to or below the grade level of this vacancy, AND
  • your position has the same or higher promotion potential and the same work schedule (e.g., permanent, seasonal, etc.) of this vacancy, AND
  • your last performance rating of record is at least fully successful or the equivalent?

If you indicate "Yes" for this question, you MUST submit supporting documentation to validate your claim of RPP eligibility such as a RPP notice AND a copy of your most recent annual performance appraisal AND a copy of your most recent SF-50 (Notification of Personnel Action).

For more information, review IRS Internal Revenue Manual (IRM) 6.330.1. (limit characters)
Preferences
1. Select the location(s) you want to be considered for. You must choose at least one location. (limit characters)
  • No matches found
2. In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.

Below, please prioritize the locations you selected above by selecting the 1st location you would like to be considered for. If you selected more than one location, use the following questions to prioritize each location (up to 6 locations).
  • The following list includes ALL IRS locations but not all locations are available for this announcement.
  • Only locations listed on the announcement and in the above question are available.
  • Do NOT select locations you did not choose in the question above.
  • Applicants will NOT be considered for locations that are not included on the announcement and in the question above.
 (limit characters)
3. In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.

Below, please prioritize the locations you selected above by selecting the 2nd location you would like to be considered for. If you selected more than one location, use the following questions to prioritize each location (up to 6 locations).
  • The following list includes ALL IRS locations but not all locations are available for this announcement.
  • Only locations listed on the announcement and in the above question are available.
  • Do NOT select locations you did not choose in the question above.
  • If you do NOT have a 2nd priority, select "No additional priority location".
  • Applicants will NOT be considered for locations that are not included on the announcement and in the question above.
 (limit characters)
4. In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.

Below, please prioritize the locations you selected above by selecting the 3rd location you would like to be considered for. If you selected more than one location, use the following questions to prioritize each location (up to 6 locations).
  • The following list includes ALL IRS locations but not all locations are available for this announcement.
  • Only locations listed on the announcement and in the above question are available.
  • Do NOT select locations you did not choose in the question above.
  • If you do NOT have a 3rd priority, select "No additional priority location".
  • Applicants will NOT be considered for locations that are not included on the announcement and in the question above.
 (limit characters)
5. In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.

Below, please prioritize the locations you selected above by selecting the 4th location you would like to be considered for. If you selected more than one location, use the following questions to prioritize each location (up to 6 locations).
  • The following list includes ALL IRS locations but not all locations are available for this announcement.
  • Only locations listed on the announcement and in the above question are available.
  • Do NOT select locations you did not choose in the question above.
  • If you do NOT have a 4th priority, select "No additional priority location".
  • Applicants will NOT be considered for locations that are not included on the announcement and in the question above.
 (limit characters)
6. In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.

Below, please prioritize the locations you selected above by selecting the 5th location you would like to be considered for. If you selected more than one location, use the following questions to prioritize each location (up to 6 locations).
  • The following list includes ALL IRS locations but not all locations are available for this announcement.
  • Only locations listed on the announcement and in the above question are available.
  • Do NOT select locations you did not choose in the question above.
  • If you do NOT have a 5th priority, select "No priority location".
  • Applicants will NOT be considered for locations that are not included on the announcement and in the question above.
 (limit characters)
7. In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.

Below, please prioritize the locations you selected above by selecting the 6th location you would like to be considered for. If you selected more than one location, use the following questions to prioritize each location (up to 6 locations).
  • The following list includes ALL IRS locations but not all locations are available for this announcement.
  • Only locations listed on the announcement and in the above question are available.
  • Do NOT select locations you did not choose in the question above.
  • If you do NOT have a 6th priority, select "No additional priority location".
  • Applicants will NOT be considered for locations that are not included on the announcement and in the question above.
 (limit characters)
8. How many performance related awards, (including time off in lieu of monetary), or quality step increases have you received in the three years preceding the closing date of this announcement?

You may obtain a list of your most recent awards at https://persinfo.web.irs.gov/indexawd.htm. (limit characters)
9. Please list the names of any performance related awards and/or quality step increases you have received in the three years preceding the closing date of this announcement and the dates (MMDDYYYY) of the awards. (For example: Performance Award, 02/02/2019).

You may obtain a list of your most recent awards at https://persinfo.web.irs.gov/indexawd.htm. (limit characters)
10. What is your Standard Employee Identifier (SEID)? (limit characters)
11. If you are, or ever were a Federal civilian employee, please provide your current or last pay plan, series, and grade level or pay band. For example: GS-0303-05, IR-0343-02, WG-5400-04. (limit 250 characters)
12. What is your current position title? (limit characters)
Assessment 1
QUALIFICATION REQUIREMENTS: To qualify for this position, you must meet the qualification requirements outlined below:

BASIC REQUIREMENTS: 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.
OR
Currently or previously held an Internal Revenue Agent GS-0512 position for at least one year.

AND

SPECIALIZED EXPERIENCE GS-14: To be eligible for this position at this grade level, you must meet the following requirements. In addition to the basic requirements, you must have one (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service.

Specialized experience for this position includes:
Experience that is related to the work of this position and has provided you with the competencies required for successful job performance. Qualifying experience is experience that demonstrated accomplishment of legal, tax accounting, or other project assignments that required a wide range of knowledge of Federal tax laws, regulations, precedent decisions, or other areas related to the position to be filled. Specialized experience includes technical experience applying the corporate outbound taxation laws and regulations relating to Controlled Foreign Corporation issues. Specialized experience includes applying all parts and aspects of CFC Income tax principles, policies and legal decisions to analyze multi-step transactions and other transactions involving, among others, the following issues:  Subpart F (which includes foreign base company sales income issues, foreign base company service issues and foreign personal holding company issues), and global intangible low-taxed income (GILTI) as prescribed under Sections 951, 951A, 952, 954, 957; explaining CFC Income and other complex international tax concepts in an understandable manner to others, both verbally and in writing to coordinate and provide technical assistance to field, industries, headquarter functions, and team members; and collaborating with a diverse group of customers, peers, and others. Experience with large, complex business returns in international tax areas (i.e., international business provisions of the Tax Cuts & Jobs Act, Foreign Tax Credits, Earnings & Profits, Expense Allocation and Apportionment, Sourcing of Income, Outbound transfers of Intangible Property, Transfer Pricing, controlled foreign corporations, disregarded entities and check-the-box elections, US Trade or Business, Effectively Connected Income, Advance Pricing and Mutual Agreement (APMA), including Treaties, Advance Pricing Agreement (APA), and Competent Authority procedures).

AND

TIME-IN-GRADE REQUIREMENTS GS-14: Under merit promotion procedures, Federal applicants must have served 52 weeks at the next lower grade to satisfy time-in-grade restrictions contained in 5 CFR 300, Subpart F. Time is credited based on calendar time served in a grade, regardless of the number of days or hours worked. If you currently hold or have previously held a position at the same (or equivalent) or higher grade/level in the Federal government as of this announcement, you will meet the TIME IN GRADE REQUIREMENTS. (limit characters)
Thank you for your interest in applying for this position. Your responses to the following questions supplement the information provided in your resume. (limit characters)
1. BASIC REQUIREMENTS: Which is true about your Basic Qualifications? (limit characters)
2. SPECIALIZED EXPERIENCE GS-14: At least one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 level in the Federal Service. Specialized experience for this position includes experience that is related to the work of this position and has provided you with the competencies required for successful job performance. Qualifying experience is experience that demonstrated accomplishment of legal, tax accounting, or other project assignments that required a wide range of knowledge of Federal tax laws, regulations, precedent decisions, or other areas related to the position to be filled. Specialized experience includes technical experience applying the corporate outbound taxation laws and regulations relating to Controlled Foreign Corporation issues. Specialized experience includes applying all parts and aspects of CFC Income tax principles, policies and legal decisions to analyze multi-step transactions and other transactions involving, among others, the following issues: Subpart F (which includes foreign base company sales income issues, foreign base company service issues and foreign personal holding company issues), and global intangible low-taxed income (GILTI) as prescribed under Sections 951, 951A, 952, 954, 957; explaining CFC Income and other complex international tax concepts in an understandable manner to others, both verbally and in writing to coordinate and provide technical assistance to field, industries, headquarter functions, and team members; and collaborating with a diverse group of customers, peers, and others. Experience with large, complex business returns in international tax areas (i.e., international business provisions of the Tax Cuts & Jobs Act, Foreign Tax Credits, Earnings & Profits, Expense Allocation and Apportionment, Sourcing of Income, Outbound transfers of Intangible Property, Transfer Pricing, controlled foreign corporations, disregarded entities and check-the-box elections, US Trade or Business, Effectively Connected Income, Advance Pricing and Mutual Agreement (APMA), including Treaties, Advance Pricing Agreement (APA), and Competent Authority procedures).

Which of the following is true about your specialized experience? (limit characters)
Select “Yes” or “No” to the following question(s). (limit characters)
3. Does your experience include demonstrated accomplishment of legal, tax accounting, or other project assignments that required a wide range of knowledge of Federal tax laws, regulations, precedent decisions, or other areas related to the position to be filled?
 (limit characters)
4. Does your experience include technical experience applying the corporate outbound taxation laws and regulations relating to Controlled Foreign Corporation issues?
 (limit characters)
5. Does your experience include applying all parts and aspects of CFC Income tax principles, policies, and legal decisions to analyze multi-step transactions and other transactions involving, among others, the following issues: Subpart F (which includes foreign base company sales income issues, foreign base company service issues and foreign personal holding company issues), and global intangible low-taxed income (GILTI) as prescribed under Sections 951, 951A, 952, 954, 957?
 (limit characters)
6. Does your experience include applying knowledge to explain CFC Income and other complex international tax concepts in an understandable manner to others, both verbally and in writing to coordinate and provide technical assistance to field, industries, headquarter functions, and team members; and collaborating with a diverse group of customers, peers, and others?
 (limit characters)
7. Does your experience include experience with large, complex business returns in international tax areas (i.e., international business provisions of the Tax Cuts & Jobs Act, Foreign Tax Credits, Earnings & Profits, Expense Allocation and Apportionment, Sourcing of Income, Outbound transfers of Intangible Property, Transfer Pricing, controlled foreign corporations, disregarded entities and check-the-box elections, US Trade or Business, Effectively Connected Income, Advance Pricing and Mutual Agreement (APMA), including Treaties, Advance Pricing Agreement (APA), and Competent Authority procedures)?
 (limit characters)
8. TIME-IN-GRADE REQUIREMENTS GS-14: Under merit promotion procedures, Federal applicants must have served 52 weeks at the next lower grade to satisfy time-in-grade restrictions contained in 5 CFR 300, Subpart F. Time is credited based on calendar time served in a grade, regardless of the number of days or hours worked. If you currently hold or have previously held a position at the same (or equivalent) or higher grade/level in the Federal government as of this announcement, you will meet the TIME IN GRADE REQUIREMENTS. (limit characters)
9. In addition to the online application and resume, you must submit a current annual Performance Appraisal. If a revalidated appraisal is used for merit promotion, the supervisor must prepare a narrative for each critical job element that does not have a narrative describing the performance in the appraisal period covered by the rating. Note: If you are a manager or management official, your most recent annual performance appraisal must be used for the overall rating identified.

Did you receive a fully successful, equivalent, or higher rating on your most recent performance appraisal?
 (limit characters)
10. If you answered "I do not have a recent performance appraisal." in the previous question, please indicate why you do not have a current performance appraisal otherwise please enter N/A.
 (limit characters)
11. Please select the option that best describes your most recent performance appraisal.
 (limit characters)
12. Please enter the date of your most recent performance appraisal?
 (limit characters)
13. Please select the rating that you achieved on your most recent performance appraisal. For Non-IRS CTAP employees select the response that most accurately reflects your most recent performance rating.
 (limit characters)
14. Are you currently in the same Business Operating Division and job series as the position for which you are applying to via this announcement?
 (limit characters)
15. Please check all that apply pertaining to your work experience. (limit characters)
16. Please select all that apply to your experiences relating to your international training engagements.
 (limit characters)
17. Select the following issues in which you have extensive experience and measurable achievements in applying the tax law.
 (limit characters)
18. Which of the following types of issues with global features have you examined?
 (limit characters)
19. Please select all of the following which describe your extensive experience and measurable qualifications with applying tax law where a legal precedent was not clearly defined.
 (limit characters)
20. Select from the list below characteristics of your corporate audits or tax preparation experience.
 (limit characters)
21. Which of the following best describes your highest level of experience related to researching and interpreting tax laws?
 (limit characters)
22. Which audit tools have you used to identify audit issues?
 (limit characters)
23. Which of the following types of documents have you written?
 (limit characters)
24. Do you have experience preparing an audit plan?
 (limit characters)
Select “Yes” or “No” to the following question(s). (limit characters)
25. To qualify for this position and receive full credit for your relevant experience you must list the month/year and number of hours worked for experience listed on your resume. Your resume must support your responses to the questions. Do you understand that failure to provide sufficient evidence in your resume may result in a "not qualified" determination?
 (limit characters)
26. I certify that, to the best of my knowledge and belief, all of the information included in this questionnaire is true, correct, and provided in good faith. I understand if I make an intentional false statement or commit deception or fraud in this application and its supporting materials, or in any document or interview associated with the examination process, I may be fined or imprisoned (18 U.S.C. 1001); my eligibilities may be cancelled, I may be denied an appointment, or I may be removed and debarred from Federal service (5 C.F.R. part 731). I understand any information I give may be investigated. I understand that responding "No" to this item will result in my not being considered for this position.

Failure to agree or respond to the statement below will disqualify you from further consideration for the position. Select the most appropriate response below.
 (limit characters)
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