- Position Title
- Appraiser- Direct Hire
- Agency
- Internal Revenue Service
- Announcement Number
- 23-11907279K-EHD-1171-9T14 Opens in new window
- Open Period
- Wednesday, April 5, 2023 to Thursday, April 4, 2024
For preview purposes only. To apply, please return to the USAJOBS announcement and click the Apply button.
Eligibilities
1.
Do you claim Veterans’ Preference?
2.
IRS CTAP Candidate - Are you a current displaced or surplus IRS employee and:
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).
- 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).
3.
Treasury CTAP Candidate - Are you a current displaced or surplus Department of Treasury (non-IRS) employee and:
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).
- 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).
4.
ICTAP Candidate - Are you a current or former federal employee displaced from a position in a federal agency other than the agency hiring for this position and:
For more information, review Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP).
- 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?
For more information, review Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP).
5.
U.S. Citizen Candidate - Are you a U.S. citizen (either by birth or naturalization) or national of the United States?
Preferences
1.
Select the location(s) you want to be considered for. You must choose at least one location. You may only select up to 3 location(s).
- No matches found
2.
Select the lowest grade you are willing to accept for this position.
3.
Employees of the Internal Revenue Service (IRS) must demonstrate the highest level of ethics and integrity. Former employees will be subject to a screening of their prior performance and conduct with the Service, and all other applicants may be subject to reference checks of prior employment. Your responses to the following questions will be verified; Applicants providing false information may be made ineligible and will be subject to debarment for future employment opportunities with the IRS.
Please select the response that best describes your current or prior employment with the IRS. If you never worked for the Internal Revenue Service, you must select the last response "Not applicable."
Please select the response that best describes your current or prior employment with the IRS. If you never worked for the Internal Revenue Service, you must select the last response "Not applicable."
4.
Employees of the Internal Revenue Service (IRS) must demonstrate the highest level of ethics and integrity, and must be in compliance with all Federal Tax requirements. Applicants being considered for employment with the IRS will be subject to a tax check. You can "Get Your Tax Record" at http://www.irs.gov/ (https://www.irs.gov/individuals/get-transcript) and check the status of your account, balance owed, payment history, make a payment, or review answers to tax questions. Applicants not in compliance will be determined unsuitable for employment with IRS. Your responses to the following questions will be verified; Applicants providing false information may be made ineligible and will be subject to debarment for future employment opportunities with the IRS.
Please select the response that best describes your compliance with all Federal Tax requirements. You will be subject to a tax check that will verify your response to this question.
Please select the response that best describes your compliance with all Federal Tax requirements. You will be subject to a tax check that will verify your response to this question.
5.
The following question is regarding your Selective Service status. If you are a male born after December 31, 1959, and are at least 18 years of age, civil service employment law (5 U.S.C. 3328) requires that you must be registered with the Selective Service System, unless you meet certain exemptions under Selective Service law. If you are required to register but knowingly and willfully fail to do so, you are ineligible for appointment by executive agencies of the Federal Government (5 CFR 300.704). Visit http://www.sss.gov/ for additional information.
6.
If you are a current Federal employee, by what agency and organization are you employed?
7.
If you selected "Other", please enter the agency and organization.
8.
If you are a current Federal employee, what is your duty station? [City, State]
9.
If you are a Federal employee, under what type of appointment are you currently serving?
10.
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)
11.
If you are, or ever were a Federal civilian employee, indicate the pay plan and grade level or pay band of the highest graded position you have ever held. For example: GS-05, IR-02, WG-04.
12.
Are you a current or former Federal employee with reinstatement eligibility?
13.
Are you a retiree receiving a Federal annuity, either military or civilian?
Note: If you are an annuitant, your salary or annuity may be reduced upon employment.
Note: If you are an annuitant, your salary or annuity may be reduced upon employment.
14.
Have you accepted a buyout from a Federal agency within the past 5 years?
15.
Regarding the effectiveness of our recruitment strategies; how did you first hear about this job?
16.
If you answered "Posting on a job board or search agent other than USAJOBS (Monster, CareerBuilder, Indeed, LinkUp, etc." please indicate the name of the job board or search agent other than USAJOBS you saw the advertisement.
If you answered "Social Media posting (Twitter, Facebook, LinkedIn, on-line job fairs, etc.)" please indicate the name of the Social Media platform you saw the advertisement.
If you answered "Attended a recruitment event (Job/Career Fair, Open House, Meet & Greet, Meetup, etc.)" please indicate the name and state of the recruiting event.
If you answered "School/University announcement/career counselor" please indicate the name of the school/university of the announcement where you saw the advertisement.
If you answered "Third party referral, such as diversity or community organization, or employment office (Federal, state or local)" please indicate the name of the third party referral and the state you saw the advertisement.
If you answered "Newspaper (print/online)" please indicate the name of the newspaper and the state you saw the advertisement.
If you answered "Radio" please indicate the name of the radio station and state you heard the advertisement.
If you answered "Transit/Bus Advertisement" please indicate the city and state you saw the advertisement.
If you answered "Banner Advertisement - Major News Websites" please indicate the website.
If you answered "Banner Advertisement - Movie Theater Websites" please indicate the website.
If you answered "Classified Advertisement Website (Craigslist, Angie's List, etc.)" please indicate the name of the website, city and state.
If you answered "Other" please specify.
If you answered "Social Media posting (Twitter, Facebook, LinkedIn, on-line job fairs, etc.)" please indicate the name of the Social Media platform you saw the advertisement.
If you answered "Attended a recruitment event (Job/Career Fair, Open House, Meet & Greet, Meetup, etc.)" please indicate the name and state of the recruiting event.
If you answered "School/University announcement/career counselor" please indicate the name of the school/university of the announcement where you saw the advertisement.
If you answered "Third party referral, such as diversity or community organization, or employment office (Federal, state or local)" please indicate the name of the third party referral and the state you saw the advertisement.
If you answered "Newspaper (print/online)" please indicate the name of the newspaper and the state you saw the advertisement.
If you answered "Radio" please indicate the name of the radio station and state you heard the advertisement.
If you answered "Transit/Bus Advertisement" please indicate the city and state you saw the advertisement.
If you answered "Banner Advertisement - Major News Websites" please indicate the website.
If you answered "Banner Advertisement - Movie Theater Websites" please indicate the website.
If you answered "Classified Advertisement Website (Craigslist, Angie's List, etc.)" please indicate the name of the website, city and state.
If you answered "Other" please specify.
17.
Current or Former Political Appointees: The Office of Personnel Management (OPM) must authorize employment offers made to current or former political appointees. If you are currently employed, or have been employed within the last 5 years, in any one of the categories below, you must disclose this information. Failure to disclose this information could result in disciplinary action including removal from Federal Service.
Are you a current or former political appointee as described under 5 U.S.C. sections 5312 through 5316 (relating to the Executive Schedule)?
-OR-
Are you a current or former political Schedule A, Schedule C, or an individual who serves or served in a political capacity under agency-specific authority in the Executive Branch?
-OR-
Are you a current or former noncareer SES appointee, or an individual who serves or served in a political capacity under Limited Term SES or Limited Emergency SES appointment in the Executive Branch?
Are you a current or former political appointee as described under 5 U.S.C. sections 5312 through 5316 (relating to the Executive Schedule)?
-OR-
Are you a current or former political Schedule A, Schedule C, or an individual who serves or served in a political capacity under agency-specific authority in the Executive Branch?
-OR-
Are you a current or former noncareer SES appointee, or an individual who serves or served in a political capacity under Limited Term SES or Limited Emergency SES appointment in the Executive Branch?
18.
If yes, identify the position held, the employing agency/organization, and the dates of the appointment. Please provide SF-50s showing your political appointment and, if applicable, resignation/termination SF-50.
Assessment 1
Thank you for your interest in applying for this position. Your responses to the following questions supplement the information provided in your resume.
1.
SPECIALIZED EXPERIENCE Grade 09:
To be eligible for this position at this grade level, you must meet the requirements below.
One year of specialized experience equivalent to the GS-7 level that required knowledge of, commonly applied appraisal practices, principles, and methodologies to perform reviews and to assist in preparing defensible fair market value determinations; Experience using knowledge of basic valuation approaches and established appraisal techniques and methods to use in analyzing and interpreting data; Experience using basic knowledge of IRS laws, regulations, rulings, procedures, and policies and court cases in order to assist in preparing recommendations on valuation issues; Experience using basic knowledge of property markets, dealers, auctions, and practices sufficient to research, analyze, and interpret readily available information to valuation issues.
OR
Two (2) full academic years of progressively higher level graduate education leading to a masters or equivalent graduate degree in a related field of study from an accredited college or university that demonstrate the knowledge, skills and abilities necessary to do the work. OR Master's or equivalent graduate degree in a related field of study from an accredited college or university that demonstrated the knowledge, skills and abilities necessary to do the work. OR LL.B or J.D., if related. OR A combination of qualifying graduate education and experience equivalent to that described above.
Which of the following is true about your education and/or experience?
To be eligible for this position at this grade level, you must meet the requirements below.
One year of specialized experience equivalent to the GS-7 level that required knowledge of, commonly applied appraisal practices, principles, and methodologies to perform reviews and to assist in preparing defensible fair market value determinations; Experience using knowledge of basic valuation approaches and established appraisal techniques and methods to use in analyzing and interpreting data; Experience using basic knowledge of IRS laws, regulations, rulings, procedures, and policies and court cases in order to assist in preparing recommendations on valuation issues; Experience using basic knowledge of property markets, dealers, auctions, and practices sufficient to research, analyze, and interpret readily available information to valuation issues.
OR
Two (2) full academic years of progressively higher level graduate education leading to a masters or equivalent graduate degree in a related field of study from an accredited college or university that demonstrate the knowledge, skills and abilities necessary to do the work. OR Master's or equivalent graduate degree in a related field of study from an accredited college or university that demonstrated the knowledge, skills and abilities necessary to do the work. OR LL.B or J.D., if related. OR A combination of qualifying graduate education and experience equivalent to that described above.
Which of the following is true about your education and/or experience?
2.
SPECIALIZED EXPERIENCE Grade 11:
To be eligible for this position at this grade level, you must meet the requirements below.
At least one year of specialized experience equivalent to the GS-9 level that required knowledge of commonly applied appraisal practices, principles, and methodologies to perform reviews of complex appraisals and to assist in preparing defensible fair market value determinations; Experience using knowledge of basic valuation approaches and established appraisal techniques and methods to use in analyzing and interpreting data; Experience using basic knowledge of IRS laws, regulations, rulings, procedures, and policies and court cases in order to prepare recommendations; Experience using basic knowledge of property markets, dealers, auctions, and practices sufficient to research, analyze, and interpret readily available information to valuation issues and routine problems, identify market trends, and determine effect of data gathered on value of properties/assets.
OR
Three (3) full academic years of progressively higher level graduate education leading to a PH.D or equivalent doctoral degree in a related field of study from an accredited college or university that demonstrate the knowledge, skill and ability necessary to do the work. OR PH.D or equivalent doctoral degree in a related field of study that demonstrate the knowledge, skill and ability necessary to do the work. OR LL.M., if related. OR Combination of qualifying graduate education and experience equivalent to that described above.
Which of the following is true about your education and/or experience?
To be eligible for this position at this grade level, you must meet the requirements below.
At least one year of specialized experience equivalent to the GS-9 level that required knowledge of commonly applied appraisal practices, principles, and methodologies to perform reviews of complex appraisals and to assist in preparing defensible fair market value determinations; Experience using knowledge of basic valuation approaches and established appraisal techniques and methods to use in analyzing and interpreting data; Experience using basic knowledge of IRS laws, regulations, rulings, procedures, and policies and court cases in order to prepare recommendations; Experience using basic knowledge of property markets, dealers, auctions, and practices sufficient to research, analyze, and interpret readily available information to valuation issues and routine problems, identify market trends, and determine effect of data gathered on value of properties/assets.
OR
Three (3) full academic years of progressively higher level graduate education leading to a PH.D or equivalent doctoral degree in a related field of study from an accredited college or university that demonstrate the knowledge, skill and ability necessary to do the work. OR PH.D or equivalent doctoral degree in a related field of study that demonstrate the knowledge, skill and ability necessary to do the work. OR LL.M., if related. OR Combination of qualifying graduate education and experience equivalent to that described above.
Which of the following is true about your education and/or experience?
3.
SPECIALIZED EXPERIENCE Grade 12:
To be eligible for this position at this grade level, you must meet the requirements below.
At least one year of specialized experience equivalent to the GS-11 level that required extensive experience with a wide range of appraisal concepts, principles, and practices to review appraisals as they relate to property valuation in order to provide extensive technical advice and analyze and resolve complicated valuation problems; Experience with property markets, dealers, auctions, and practices sufficient to research, analyze, and evaluate complex valuation issues for which information is not readily available; Experience with IRS laws, regulations, rulings, procedures, and policies and court cases in order to develop technical advice on complex valuation issues. In addition, you must have experience with valuation approaches and various appraisal techniques to adapt and apply the most appropriate appraisal methods for analyzing the available data and making defensible value determinations.
Which of the following is true about your specialized experience?
To be eligible for this position at this grade level, you must meet the requirements below.
At least one year of specialized experience equivalent to the GS-11 level that required extensive experience with a wide range of appraisal concepts, principles, and practices to review appraisals as they relate to property valuation in order to provide extensive technical advice and analyze and resolve complicated valuation problems; Experience with property markets, dealers, auctions, and practices sufficient to research, analyze, and evaluate complex valuation issues for which information is not readily available; Experience with IRS laws, regulations, rulings, procedures, and policies and court cases in order to develop technical advice on complex valuation issues. In addition, you must have experience with valuation approaches and various appraisal techniques to adapt and apply the most appropriate appraisal methods for analyzing the available data and making defensible value determinations.
Which of the following is true about your specialized experience?
4.
SPECIALIZED EXPERIENCE Grade 13:
To be eligible for this position at this grade level, you must meet the requirements below.
At least one year of specialized experience equivalent to the GS-12 level that required extensive experience with a wide range of appraisal concepts, principles, and practices to review appraisals as they relate to property valuation, in order to provide extensive technical advice and analyze and resolve complicated valuation problems; Experience with property markets, dealers, auctions, and practices sufficient to research, analyze, and evaluate complex valuation issues for which information is not readily available; Experience using IRS laws, regulations, rulings, procedures, and policies and court cases in order to develop technical advice on complex valuation issues. In addition, you must have experience with valuation approaches and various appraisal techniques to adapt and apply the most appropriate appraisal methods for analyzing the available data and making defensible value determinations. At this level, you must have experience developing new and modified techniques and methods to appraise and review appraisals with unusual characteristics where you will plan and complete complex valuations and prepare valuation reports on findings.
Which of the following is true about your specialized experience?
To be eligible for this position at this grade level, you must meet the requirements below.
At least one year of specialized experience equivalent to the GS-12 level that required extensive experience with a wide range of appraisal concepts, principles, and practices to review appraisals as they relate to property valuation, in order to provide extensive technical advice and analyze and resolve complicated valuation problems; Experience with property markets, dealers, auctions, and practices sufficient to research, analyze, and evaluate complex valuation issues for which information is not readily available; Experience using IRS laws, regulations, rulings, procedures, and policies and court cases in order to develop technical advice on complex valuation issues. In addition, you must have experience with valuation approaches and various appraisal techniques to adapt and apply the most appropriate appraisal methods for analyzing the available data and making defensible value determinations. At this level, you must have experience developing new and modified techniques and methods to appraise and review appraisals with unusual characteristics where you will plan and complete complex valuations and prepare valuation reports on findings.
Which of the following is true about your specialized experience?
5.
SPECIALIZED EXPERIENCE: GS-14
You must have 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: Expert experience with appraisal principles and concepts needed to serve as a technical authority to analyze and evaluate newly emerging valuation theories to establish conformity with Service policies and industry standards; Experience with tax laws, regulations, rulings, and court decisions to interpret law and apply it to new valuation issues which are controversial and potentially precedent setting. Experience at reaching conclusions where guidelines are unclear, conflicting or often non-existent and where determinations may affect widespread segments of taxpayers, industries and communities and involve intense public and legal scrutiny; Experience providing expertise to attorneys on cases with probable litigation potential; Business valuation experience including equipment, machinery, furniture, paintings, along with historical valuation, going concern, customer lists, future earnings, and share prices; business valuations including hospitals, universities, parks, racetracks, oil tank farms, as well as holdings in banking, brokerage and insurance industries, large and foreign controlled corporations, REITs (real estate investment trusts), and large multi-million dollar estate portfolios of prominent individuals; Experience with problems such as conflicting uses, complex legal problems, and structured agreements and financing arrangements between multiple related entities which disguise the substance of issues.
.
In addition to the above you must meet the requirements below:
Extensive experience applying varied valuation approaches to an extremely broad range of properties, interests and issues of the most complex nature and unique characteristics; complex real estate transaction experience with methods of valuation that include Sales or Market Comparison, Cost, and Income; Highest and Best Use; defining the real estate neighborhood and market area of the property and reconciliation of value; devising innovative methods and techniques for estimating the value of properties with unique and complex characteristics and resolving conflicts.
Which of the following is true about your specialized experience?
You must have 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: Expert experience with appraisal principles and concepts needed to serve as a technical authority to analyze and evaluate newly emerging valuation theories to establish conformity with Service policies and industry standards; Experience with tax laws, regulations, rulings, and court decisions to interpret law and apply it to new valuation issues which are controversial and potentially precedent setting. Experience at reaching conclusions where guidelines are unclear, conflicting or often non-existent and where determinations may affect widespread segments of taxpayers, industries and communities and involve intense public and legal scrutiny; Experience providing expertise to attorneys on cases with probable litigation potential; Business valuation experience including equipment, machinery, furniture, paintings, along with historical valuation, going concern, customer lists, future earnings, and share prices; business valuations including hospitals, universities, parks, racetracks, oil tank farms, as well as holdings in banking, brokerage and insurance industries, large and foreign controlled corporations, REITs (real estate investment trusts), and large multi-million dollar estate portfolios of prominent individuals; Experience with problems such as conflicting uses, complex legal problems, and structured agreements and financing arrangements between multiple related entities which disguise the substance of issues.
.
In addition to the above you must meet the requirements below:
Extensive experience applying varied valuation approaches to an extremely broad range of properties, interests and issues of the most complex nature and unique characteristics; complex real estate transaction experience with methods of valuation that include Sales or Market Comparison, Cost, and Income; Highest and Best Use; defining the real estate neighborhood and market area of the property and reconciliation of value; devising innovative methods and techniques for estimating the value of properties with unique and complex characteristics and resolving conflicts.
Which of the following is true about your specialized experience?
INSTRUCTIONS: Please familiarize yourself with the brief descriptions outlined below and then use this information in responding to the questions relative to your experience.
The Tax Exempt & Government Entities (TE/GE) Division serves charities, small local community organizations, major universities, large pension funds, small business retirement plans, local and state governments, participants in complex tax-exempt bond transactions and Indian tribal governments and tribal associations. TE/GE Revenue Agents perform related work in the following specialties:
The Small Business/Self Employed (SB/SE) Division serves small business and self-employed taxpayers by helping them understand and meet their tax obligations, while applying the tax law with integrity and fairness to all. SB/SE Field Collection is responsible for protecting the revenue and the interests of the government through direct collection and enforcement activity with taxpayers and/or their representatives. SB/SE Field Collection Property Appraiser Liquidation Specialists perform work in the following specialties:
The Large Business and International (LB&I) Division is responsible for tax administration activities for domestic and foreign businesses (corporations, partnerships, and S corporations) with a United States tax reporting requirement and assets equal to or exceeding $10 million as well as the Global High Wealth and International Individual Compliance programs.
The Appeals Division exists to expedite the settlement of tax disputes without formal trial. Working to resolve tax controversies without litigation, on a basis that is fair and impartial to both the government and the taxpayer. Advocacy enhances voluntary compliance and public confidence in the integrity and efficiency of the IRS. Appeals Division is dedicated to professionalism, technical expertise and achieving resolution of disputes the best way possible for American taxpayers. Work is performed in any or all of the specialty areas described by other Divisions above.
The Tax Exempt & Government Entities (TE/GE) Division serves charities, small local community organizations, major universities, large pension funds, small business retirement plans, local and state governments, participants in complex tax-exempt bond transactions and Indian tribal governments and tribal associations. TE/GE Revenue Agents perform related work in the following specialties:
- Employee Plans (EP) - EP is responsible for retirement plans and related trusts; IRAs; plan participants and beneficiaries; and retirement plan sponsors. EP works on determination letter requests, voluntary correction submissions, return examinations, tax administration and enforcement activities, and Knowledge Management.
- Exempt Organizations (EO) - EO areas of responsibility include organizations exempt from income tax under Internal Revenue Code Section (IRC) 501 including charities, private foundations and other types of exempt organizations, such as business leagues, labor unions, and veterans' organizations; and Political organizations described in IRC 527. EO works on Determination letter requests; Voluntary correction programs; Examining returns, including employment returns, and compliance checks; Tax administration and enforcement activities, and Knowledge Management.
- Indian Tribal Governments Program (ITG) - ITG Maintains a functional and interactive government-to-government relationship between the IRS and Indian tribal governments as required by Presidential Executive Orders and the Treasury Department Tribal Consultation Policy and partners with both internal and external stakeholders for issues pertaining to tribes. ITG provides a single point of contact for services and federal tax information to assist tribes in understanding and meeting their federal tax responsibilities.
- Federal, State and Local Employment Tax Program (FSLET) - FSL-ET assists government entities understand and comply with their tax responsibilities FSL-ET addresses employment tax matters such as worker classification, taxable fringe benefits, legal settlements, backup withholding, international and non-resident payments, civil penalties, Section 218 law and CP 2100 project cases
- Tax Exempt Bonds (TEB) - TEB administers federal tax laws applicable to tax-advantaged bonds. Types of Tax-advantage bonds include Tax Exempt Bonds; Tax Credit Bonds and Direct-pay Bonds.
The Small Business/Self Employed (SB/SE) Division serves small business and self-employed taxpayers by helping them understand and meet their tax obligations, while applying the tax law with integrity and fairness to all. SB/SE Field Collection is responsible for protecting the revenue and the interests of the government through direct collection and enforcement activity with taxpayers and/or their representatives. SB/SE Field Collection Property Appraiser Liquidation Specialists perform work in the following specialties:
- Serves as technical authority, appraising and/or valuating assets proposed to be seized by the Service; pans, markets, and coordinates the sale of such assets; Examines and appraises or determines values of real and private property; conducts risk analyses, appraises or determines values; Prepares appraisals or valuations and may conduct a pre-seizure cost analysis
- Prepares final minimum bid in accordance with IRC and IRS policies. Conducts sales and advertising using both traditional and contemporary methodologies
- Markets assets and conducts the sale of assets seized under Internal Revenue Code (IRC) 6331 by public auction or sealed bid; Executes judicial sales per order of sale governed by 28 USC § 2001 and 2002.
The Large Business and International (LB&I) Division is responsible for tax administration activities for domestic and foreign businesses (corporations, partnerships, and S corporations) with a United States tax reporting requirement and assets equal to or exceeding $10 million as well as the Global High Wealth and International Individual Compliance programs.
- Global High Wealth focuses on the wealthiest taxpayers; rather than looking strictly at a taxpayer's individual income tax return, it considers all of the taxpayer's financial interests, including partnerships, trusts, subchapter S corporations, private foundations, gifts, and the like.
- Withholding Exchange & International Individual Compliance has responsibility for the following taxpayers: U.S. citizens living and, or, working abroad or in a U.S. Territory, U.S. citizens or resident aliens who hold income producing assets in a foreign country or claim the foreign earned income exclusion or foreign tax credit, and permanent residents and non-resident aliens who have a U.S. filing requirement.
- In addition, LB&I interacts with treaty partners in exchanging information and Mutual Agreement Procedure cases under U.S. tax treaties and working special international cooperation projects. LB&I is responsible for providing tax administration, services, and enforcement associated with business taxpayers' international and transfer pricing issues.
The Appeals Division exists to expedite the settlement of tax disputes without formal trial. Working to resolve tax controversies without litigation, on a basis that is fair and impartial to both the government and the taxpayer. Advocacy enhances voluntary compliance and public confidence in the integrity and efficiency of the IRS. Appeals Division is dedicated to professionalism, technical expertise and achieving resolution of disputes the best way possible for American taxpayers. Work is performed in any or all of the specialty areas described by other Divisions above.
- Serve as a technical expert and subject matter expert in the valuation of of art, including fine art, paintings, drawings, prints, sculptures, antiques, ceramics, decorative arts, textiles, silver, rare manuscripts, antiquities, ethnographic art, collectibles, coins, and historical memorabilia or in the valuation of real property and business assets including assets, equipment, machinery, furniture, going concern, customer lists, future earnings, and share prices.
- Preparation and review of fair market value appraisals for works of art, commercial and residential property, or business valuation including using appraisal methodology and the Uniform Standards of Professional Appraisal Practice (USPAP).
6.
Using the descriptions above, please select the answer choice(s) where you have experience applying tax law related to the specific specialty areas identified below.
7.
Using the response(s) you selected above, please use the area below to elaborate on up to three specific specialty areas where you have the most experience. Your narrative should include detailed examples of the work performed, percentages of time or months/years for which you performed the work, and where the experience is referenced in your resume.
(limit 3,800 characters)
8.
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?
9.
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.
Failure to agree or respond to the statement below will disqualify you from further consideration for the position. Select the most appropriate response below.