- Position Title
- Appeals Officer/Competent Authority Analyst (12 Month Register) Direct Hire
- Agency
- Internal Revenue Service
- Announcement Number
- 23-11923631M-APD-0930-11T15 Opens in new window
- Open Period
- Wednesday, April 19, 2023 to Friday, January 19, 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.
- 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
QUALIFICATION REQUIREMENTS:
SPECIALIZED EXPERIENCE: GS-11
To be minimally qualified for this position you must have at least one year of specialized experience equivalent to the next lower level in the normal line of progression. Specialized experience for this position includes: One (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-9 grade level in the Federal service. Experience in applying tax law to resolve tax issues and/or erroneous penalty assessments. Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, and regulations to negotiate tax disputes. Experience researching tax related information from a variety of sources (for example, Internal Revenue Manual, IR Code Regulations, commercial databases, court and revenue rulings). Experience reviewing financial books and records to advise individuals on tax ramifications. Experience applying the hazards of litigation to the facts and circumstances of tax disputes. Providing tax law advice or guidance to taxpayers, clients or employer. Experience applying general business practices and basic accounting and financial analysis techniques to analyze financial information (e.g., analyzing taxpayer transcripts, case files, financial documents and records and other information). Experience in verbal, written, and/or virtual communications, preparing and conducting presentations, briefings, training, etc. regarding tax related issues. Experience mediating/negotiating the resolution of a tax dispute between government and individual/business (i.e. sole proprietors and individuals with business and supplemental income) taxpayers.
OR
You may substitute education for specialized experience as follows: A Ph.D. or equivalent doctoral degree in a field of study such as: law, accounting, business or management, economics, math, and finance or 3 full years of progressively higher-level graduate education leading to a doctoral degree in a field of study such as law, accounting, business or management, economics, math, and finance. One year of graduate education is creditable in accordance with its relationship to a year of full-time study at the school attended.
OR
You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.
SPECIALIZED EXPERIENCE: GS-12
To be eligible for this position at this grade level, you must meet the requirements below.
Applicants must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes: experience in applying tax law to resolve tax issues and/or erroneous penalty assessments.
Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, and regulations to negotiate tax disputes. Experience researching tax related information from a variety of sources (for example, Internal Revenue Manual, IR Code Regulations, commercial databases, court and revenue rulings). Experience reviewing financial books and records to advise individuals and businesses on tax ramifications. Experience applying the hazards of litigation to the facts and circumstances of tax disputes. Experience providing tax law advice or guidance to taxpayers, clients or employer. Experience applying general business practices and standard accounting and financial analysis techniques to analyze financial information (e.g., analyzing taxpayer transcripts, case files, financial documents and records and other information). Experience in verbal, written, and/or virtual communications, preparing and conducting presentations, briefings, training, etc. regarding tax related issues. Experience mediating/negotiating the resolution of a tax dispute between government and individual or business (i.e. sole proprietors and individuals with business and supplemental income, small partnerships and corporations) taxpayers.
SPECIALIZED EXPERIENCE: GS-13
To be eligible for this position at this grade level, you must meet the requirements below.
Applicants must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: experience in applying tax law or accounting principles to resolve tax issues.
Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, regulations, accounting principles and practices to analyze accounting documents, books, and records specifically to resolve tax disputes. Experience interpreting the law in situations where there are uncertainties or conflicts in statutes, regulations, case law, precedence or other guidance to determine and apply the appropriate intent of the law in tax situations; Experience conducting legal research and applying the law to tax situations; Experience applying the hazards of litigation to the facts and circumstances of tax disputes. Experience providing tax law advice or guidance to taxpayers, clients or employer. Experience in verbal, written, and/or virtual communications, preparing and conducting presentations, public forums, briefings, training, etc. regarding tax related issues. Experience mediating/Negotiating the resolution of tax disputes between government and business or individual taxpayers.
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: Experience applying tax law and/or accounting principles, theory and practices to analyze and interpret accounting records or legal issues to resolve tax issues or determine tax liabilities. Experience preparing, examining, interpreting and analyzing financial statements of multiple entities (e.g., corporations, partnerships, estates, trusts) to resolve tax disputes; Experience with General Accepted Accounting Principles (GAAP) process from financial to tax administration. Experience conducting legal research and interpreting the law in situations where there are uncertainties or conflicts in statutes, regulations, case law, precedence or other guidance to determine and apply the appropriate intent of the law in tax situations; Experience applying litigation procedures and making judgments involving matters of law particularly as they relate to resolving tax disputes. Experience providing tax law advice or guidance to clients or employer; Experience negotiating the resolution of tax disputes between government and corporate or individual taxpayers. Experience negotiating the resolution of legal tax disputes arising from corporate consolidations, mergers, or estate and gift tax valuation issues.
SPECIALIZED EXPERIENCE: GS-11
To be minimally qualified for this position you must have at least one year of specialized experience equivalent to the next lower level in the normal line of progression. Specialized experience for this position includes: One (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-9 grade level in the Federal service. Experience in applying tax law to resolve tax issues and/or erroneous penalty assessments. Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, and regulations to negotiate tax disputes. Experience researching tax related information from a variety of sources (for example, Internal Revenue Manual, IR Code Regulations, commercial databases, court and revenue rulings). Experience reviewing financial books and records to advise individuals on tax ramifications. Experience applying the hazards of litigation to the facts and circumstances of tax disputes. Providing tax law advice or guidance to taxpayers, clients or employer. Experience applying general business practices and basic accounting and financial analysis techniques to analyze financial information (e.g., analyzing taxpayer transcripts, case files, financial documents and records and other information). Experience in verbal, written, and/or virtual communications, preparing and conducting presentations, briefings, training, etc. regarding tax related issues. Experience mediating/negotiating the resolution of a tax dispute between government and individual/business (i.e. sole proprietors and individuals with business and supplemental income) taxpayers.
OR
You may substitute education for specialized experience as follows: A Ph.D. or equivalent doctoral degree in a field of study such as: law, accounting, business or management, economics, math, and finance or 3 full years of progressively higher-level graduate education leading to a doctoral degree in a field of study such as law, accounting, business or management, economics, math, and finance. One year of graduate education is creditable in accordance with its relationship to a year of full-time study at the school attended.
OR
You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.
SPECIALIZED EXPERIENCE: GS-12
To be eligible for this position at this grade level, you must meet the requirements below.
Applicants must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes: experience in applying tax law to resolve tax issues and/or erroneous penalty assessments.
Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, and regulations to negotiate tax disputes. Experience researching tax related information from a variety of sources (for example, Internal Revenue Manual, IR Code Regulations, commercial databases, court and revenue rulings). Experience reviewing financial books and records to advise individuals and businesses on tax ramifications. Experience applying the hazards of litigation to the facts and circumstances of tax disputes. Experience providing tax law advice or guidance to taxpayers, clients or employer. Experience applying general business practices and standard accounting and financial analysis techniques to analyze financial information (e.g., analyzing taxpayer transcripts, case files, financial documents and records and other information). Experience in verbal, written, and/or virtual communications, preparing and conducting presentations, briefings, training, etc. regarding tax related issues. Experience mediating/negotiating the resolution of a tax dispute between government and individual or business (i.e. sole proprietors and individuals with business and supplemental income, small partnerships and corporations) taxpayers.
SPECIALIZED EXPERIENCE: GS-13
To be eligible for this position at this grade level, you must meet the requirements below.
Applicants must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: experience in applying tax law or accounting principles to resolve tax issues.
Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, regulations, accounting principles and practices to analyze accounting documents, books, and records specifically to resolve tax disputes. Experience interpreting the law in situations where there are uncertainties or conflicts in statutes, regulations, case law, precedence or other guidance to determine and apply the appropriate intent of the law in tax situations; Experience conducting legal research and applying the law to tax situations; Experience applying the hazards of litigation to the facts and circumstances of tax disputes. Experience providing tax law advice or guidance to taxpayers, clients or employer. Experience in verbal, written, and/or virtual communications, preparing and conducting presentations, public forums, briefings, training, etc. regarding tax related issues. Experience mediating/Negotiating the resolution of tax disputes between government and business or individual taxpayers.
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: Experience applying tax law and/or accounting principles, theory and practices to analyze and interpret accounting records or legal issues to resolve tax issues or determine tax liabilities. Experience preparing, examining, interpreting and analyzing financial statements of multiple entities (e.g., corporations, partnerships, estates, trusts) to resolve tax disputes; Experience with General Accepted Accounting Principles (GAAP) process from financial to tax administration. Experience conducting legal research and interpreting the law in situations where there are uncertainties or conflicts in statutes, regulations, case law, precedence or other guidance to determine and apply the appropriate intent of the law in tax situations; Experience applying litigation procedures and making judgments involving matters of law particularly as they relate to resolving tax disputes. Experience providing tax law advice or guidance to clients or employer; Experience negotiating the resolution of tax disputes between government and corporate or individual taxpayers. Experience negotiating the resolution of legal tax disputes arising from corporate consolidations, mergers, or estate and gift tax valuation issues.
QUALIFICATION REQUIREMENTS: To qualify for this position, you must meet the qualification requirements outlined below:
SPECIALIZED EXPERIENCE: GS-15
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-14 grade level in the Federal service. Specialized experience for this position includes: Experience with accounting principles and legal principles to resolve tax disputes of a corporate and complex nature; Experience applying professional accounting principles, theories and practices (for examples, mergers, acquisitions, consolidations, statistical analysis, transfer pricing agreements, foreign transactions) to analyze and interpret accounting books, records, or systems specifically to determine tax liabilities; Experience interpreting the tax law, applying litigation procedures, and evaluating the meaning of the statutes, regulations, court decisions, congressional intent and other interpretive sources. Experience with tax issues including complex legal issues that arise from tax transactions of mergers, acquisitions, consolidations, statistical analysis, transfer pricing agreements, and foreign transactions; Experience preparing, examining or analyzing corporate business accounting functions to distinguish differences between financial statements generated in accordance with Generally Accepted Accounting Principles (GAAP) and those used for tax reporting purposes; Experience differentiating between the financial characteristics and tax implications of business entities (for example, reorganizations and restructuring) and ensuring entities are classified correctly; Experience in Corporate and Industry tax issues such as: inventory valuation (LIFO,) transfer pricing agreements, corporate investments and revenue recognition, life insurance, property and casualty insurance, reallocation of corporate income; Experience in negotiating the resolution of tax disputes in situations with corporate consolidations, corporate mergers, and corporate foreign transactions.
SPECIALIZED EXPERIENCE: GS-15
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-14 grade level in the Federal service. Specialized experience for this position includes: Experience with accounting principles and legal principles to resolve tax disputes of a corporate and complex nature; Experience applying professional accounting principles, theories and practices (for examples, mergers, acquisitions, consolidations, statistical analysis, transfer pricing agreements, foreign transactions) to analyze and interpret accounting books, records, or systems specifically to determine tax liabilities; Experience interpreting the tax law, applying litigation procedures, and evaluating the meaning of the statutes, regulations, court decisions, congressional intent and other interpretive sources. Experience with tax issues including complex legal issues that arise from tax transactions of mergers, acquisitions, consolidations, statistical analysis, transfer pricing agreements, and foreign transactions; Experience preparing, examining or analyzing corporate business accounting functions to distinguish differences between financial statements generated in accordance with Generally Accepted Accounting Principles (GAAP) and those used for tax reporting purposes; Experience differentiating between the financial characteristics and tax implications of business entities (for example, reorganizations and restructuring) and ensuring entities are classified correctly; Experience in Corporate and Industry tax issues such as: inventory valuation (LIFO,) transfer pricing agreements, corporate investments and revenue recognition, life insurance, property and casualty insurance, reallocation of corporate income; Experience in negotiating the resolution of tax disputes in situations with corporate consolidations, corporate mergers, and corporate foreign transactions.
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: GS-11
To be minimally qualified for this position you must have at least one year of specialized experience equivalent to the next lower level in the normal line of progression. Specialized experience for this position includes: One (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-9 grade level in the Federal service. Experience in applying tax law to resolve tax issues and/or erroneous penalty assessments. Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, and regulations to negotiate tax disputes. Experience researching tax related information from a variety of sources (for example, Internal Revenue Manual, IR Code Regulations, commercial databases, court and revenue rulings). Experience reviewing financial books and records to advise individuals on tax ramifications. Experience applying the hazards of litigation to the facts and circumstances of tax disputes. Providing tax law advice or guidance to taxpayers, clients or employer. Experience applying general business practices and basic accounting and financial analysis techniques to analyze financial information (e.g., analyzing taxpayer transcripts, case files, financial documents and records and other information). Experience in verbal, written, and/or virtual communications, preparing and conducting presentations, briefings, training, etc. regarding tax related issues. Experience mediating/negotiating the resolution of a tax dispute between government and individual/business (i.e. sole proprietors and individuals with business and supplemental income) taxpayers.
OR
You may substitute education for specialized experience as follows: A Ph.D. or equivalent doctoral degree in a field of study such as: law, accounting, business or management, economics, math, and finance or 3 full years of progressively higher-level graduate education leading to a doctoral degree in a field of study such as law, accounting, business or management, economics, math, and finance. One year of graduate education is creditable in accordance with its relationship to a year of full-time study at the school attended.
OR
You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.
Which of the following is true about your education and/or experience?
To be minimally qualified for this position you must have at least one year of specialized experience equivalent to the next lower level in the normal line of progression. Specialized experience for this position includes: One (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-9 grade level in the Federal service. Experience in applying tax law to resolve tax issues and/or erroneous penalty assessments. Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, and regulations to negotiate tax disputes. Experience researching tax related information from a variety of sources (for example, Internal Revenue Manual, IR Code Regulations, commercial databases, court and revenue rulings). Experience reviewing financial books and records to advise individuals on tax ramifications. Experience applying the hazards of litigation to the facts and circumstances of tax disputes. Providing tax law advice or guidance to taxpayers, clients or employer. Experience applying general business practices and basic accounting and financial analysis techniques to analyze financial information (e.g., analyzing taxpayer transcripts, case files, financial documents and records and other information). Experience in verbal, written, and/or virtual communications, preparing and conducting presentations, briefings, training, etc. regarding tax related issues. Experience mediating/negotiating the resolution of a tax dispute between government and individual/business (i.e. sole proprietors and individuals with business and supplemental income) taxpayers.
OR
You may substitute education for specialized experience as follows: A Ph.D. or equivalent doctoral degree in a field of study such as: law, accounting, business or management, economics, math, and finance or 3 full years of progressively higher-level graduate education leading to a doctoral degree in a field of study such as law, accounting, business or management, economics, math, and finance. One year of graduate education is creditable in accordance with its relationship to a year of full-time study at the school attended.
OR
You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.
Which of the following is true about your education and/or experience?
2.
SPECIALIZED EXPERIENCE: GS-12
To be eligible for this position at this grade level, you must meet the requirements below.
To be minimally qualified for this position you must have one (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes: experience in applying tax law to resolve tax issues and/or erroneous penalty assessments.
Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, and regulations to negotiate tax disputes. Experience researching tax related information from a variety of sources (for example, Internal Revenue Manual, IR Code Regulations, commercial databases, court and revenue rulings). Experience reviewing financial books and records to advise individuals and businesses on tax ramifications. Experience applying the hazards of litigation to the facts and circumstances of tax disputes. Experience providing tax law advice or guidance to taxpayers, clients or employer. Experience applying general business practices and standard accounting and financial analysis techniques to analyze financial information (e.g., analyzing taxpayer transcripts, case files, financial documents and records and other information). Experience in verbal, written, and/or virtual communications, preparing and conducting presentations, briefings, training, etc. regarding tax related issues. Experience mediating/negotiating the resolution of a tax dispute between government and individual or business (i.e., sole proprietors and individuals with business and supplemental income, small partnerships and corporations) taxpayers.
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.
To be minimally qualified for this position you must have one (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes: experience in applying tax law to resolve tax issues and/or erroneous penalty assessments.
Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, and regulations to negotiate tax disputes. Experience researching tax related information from a variety of sources (for example, Internal Revenue Manual, IR Code Regulations, commercial databases, court and revenue rulings). Experience reviewing financial books and records to advise individuals and businesses on tax ramifications. Experience applying the hazards of litigation to the facts and circumstances of tax disputes. Experience providing tax law advice or guidance to taxpayers, clients or employer. Experience applying general business practices and standard accounting and financial analysis techniques to analyze financial information (e.g., analyzing taxpayer transcripts, case files, financial documents and records and other information). Experience in verbal, written, and/or virtual communications, preparing and conducting presentations, briefings, training, etc. regarding tax related issues. Experience mediating/negotiating the resolution of a tax dispute between government and individual or business (i.e., sole proprietors and individuals with business and supplemental income, small partnerships and corporations) taxpayers.
Which of the following is true about your specialized experience?
3.
SPECIALIZED EXPERIENCE: GS-13
To be eligible for this position at this grade level, you must meet the requirements below.
To be minimally qualified for this position you must have one (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: experience in applying tax law or accounting principles to resolve tax issues.
Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, regulations, accounting principles and practices to analyze accounting documents, books, and records specifically to resolve tax disputes. Experience interpreting the law in situations where there are uncertainties or conflicts in statutes, regulations, case law, precedence or other guidance to determine and apply the appropriate intent of the law in tax situations; Experience conducting legal research and applying the law to tax situations; Experience applying the hazards of litigation to the facts and circumstances of tax disputes. Experience providing tax law advice or guidance to taxpayers, clients or employer. Experience in verbal, written, and/or virtual communications, preparing and conducting presentations, public forums, briefings, training, etc. regarding tax related issues. Experience mediating/Negotiating the resolution of tax disputes between government and business or individual taxpayers.
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.
To be minimally qualified for this position you must have one (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: experience in applying tax law or accounting principles to resolve tax issues.
Applying current and past Internal Revenue Code and related laws, tax laws, court decisions, regulations, accounting principles and practices to analyze accounting documents, books, and records specifically to resolve tax disputes. Experience interpreting the law in situations where there are uncertainties or conflicts in statutes, regulations, case law, precedence or other guidance to determine and apply the appropriate intent of the law in tax situations; Experience conducting legal research and applying the law to tax situations; Experience applying the hazards of litigation to the facts and circumstances of tax disputes. Experience providing tax law advice or guidance to taxpayers, clients or employer. Experience in verbal, written, and/or virtual communications, preparing and conducting presentations, public forums, briefings, training, etc. regarding tax related issues. Experience mediating/Negotiating the resolution of tax disputes between government and business or individual taxpayers.
Which of the following is true about your specialized experience?
4.
SPECIALIZED EXPERIENCE: GS-14
To be minimally qualified for this position 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 applying tax law and/or accounting principles, theory and practices to analyze and interpret accounting records or legal issues to resolve tax issues or determine tax liabilities. Experience preparing, examining, interpreting and analyzing financial statements of multiple entities (e.g., corporations, partnerships, estates, trusts) to resolve tax disputes; Experience with General Accepted Accounting Principles (GAAP) process from financial to tax administration. Experience conducting legal research and interpreting the law in situations where there are uncertainties or conflicts in statutes, regulations, case law, precedence or other guidance to determine and apply the appropriate intent of the law in tax situations; Experience applying litigation procedures and making judgments involving matters of law particularly as they relate to resolving tax disputes. Experience providing tax law advice or guidance to clients or employer; Experience negotiating the resolution of tax disputes between government and corporate or individual taxpayers. Experience negotiating the resolution of legal tax disputes arising from corporate consolidations, mergers, or estate and gift tax valuation issues.
Which of the following is true about your specialized experience?
To be minimally qualified for this position 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 applying tax law and/or accounting principles, theory and practices to analyze and interpret accounting records or legal issues to resolve tax issues or determine tax liabilities. Experience preparing, examining, interpreting and analyzing financial statements of multiple entities (e.g., corporations, partnerships, estates, trusts) to resolve tax disputes; Experience with General Accepted Accounting Principles (GAAP) process from financial to tax administration. Experience conducting legal research and interpreting the law in situations where there are uncertainties or conflicts in statutes, regulations, case law, precedence or other guidance to determine and apply the appropriate intent of the law in tax situations; Experience applying litigation procedures and making judgments involving matters of law particularly as they relate to resolving tax disputes. Experience providing tax law advice or guidance to clients or employer; Experience negotiating the resolution of tax disputes between government and corporate or individual taxpayers. Experience negotiating the resolution of legal tax disputes arising from corporate consolidations, mergers, or estate and gift tax valuation issues.
Which of the following is true about your specialized experience?
5.
SPECIALIZED EXPERIENCE: GS-15
To be minimally qualified for this position you must have one (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-14 grade level in the Federal service. Specialized experience for this position includes: Experience with accounting principles and legal principles to resolve tax disputes of a corporate and complex nature; Experience applying professional accounting principles, theories and practices (for examples, mergers, acquisitions, consolidations, statistical analysis, transfer pricing agreements, foreign transactions) to analyze and interpret accounting books, records, or systems specifically to determine tax liabilities; Experience interpreting the tax law, applying litigation procedures, and evaluating the meaning of the statutes, regulations, court decisions, congressional intent and other interpretive sources. Experience with tax issues including complex legal issues that arise from tax transactions of mergers, acquisitions, consolidations, statistical analysis, transfer pricing agreements, and foreign transactions; Experience preparing, examining or analyzing corporate business accounting functions to distinguish differences between financial statements generated in accordance with Generally Accepted Accounting Principles (GAAP) and those used for tax reporting purposes; Experience differentiating between the financial characteristics and tax implications of business entities (for example, reorganizations and restructuring) and ensuring entities are classified correctly; Experience in Corporate and Industry tax issues such as: inventory valuation (LIFO,) transfer pricing agreements, corporate investments and revenue recognition, life insurance, property and casualty insurance, reallocation of corporate income; Experience in negotiating the resolution of tax disputes in situations with corporate consolidations, corporate mergers, and corporate foreign transactions.
Which of the following is true about your specialized experience?
To be minimally qualified for this position you must have one (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-14 grade level in the Federal service. Specialized experience for this position includes: Experience with accounting principles and legal principles to resolve tax disputes of a corporate and complex nature; Experience applying professional accounting principles, theories and practices (for examples, mergers, acquisitions, consolidations, statistical analysis, transfer pricing agreements, foreign transactions) to analyze and interpret accounting books, records, or systems specifically to determine tax liabilities; Experience interpreting the tax law, applying litigation procedures, and evaluating the meaning of the statutes, regulations, court decisions, congressional intent and other interpretive sources. Experience with tax issues including complex legal issues that arise from tax transactions of mergers, acquisitions, consolidations, statistical analysis, transfer pricing agreements, and foreign transactions; Experience preparing, examining or analyzing corporate business accounting functions to distinguish differences between financial statements generated in accordance with Generally Accepted Accounting Principles (GAAP) and those used for tax reporting purposes; Experience differentiating between the financial characteristics and tax implications of business entities (for example, reorganizations and restructuring) and ensuring entities are classified correctly; Experience in Corporate and Industry tax issues such as: inventory valuation (LIFO,) transfer pricing agreements, corporate investments and revenue recognition, life insurance, property and casualty insurance, reallocation of corporate income; Experience in negotiating the resolution of tax disputes in situations with corporate consolidations, corporate mergers, and corporate foreign transactions.
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 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. Appeals seeks to resolve cases in a manner that 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.
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. Appeals seeks to resolve cases in a manner that 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.
- Collection Appeals: Collection Appeals Officers primarily consider IRS Collection-source cases such as Collection Due-Process (CDP), Offer-in-Compromise (OIC), Collection Appeals Program (CAP), and Trust Fund Recovery Program (TFRP) cases.
- Specialized Exam Prog and Referrals (SEPR): SEPR includes five areas. SEPR works a variety of specialized examination workstreams (i.e., TE/GE, E&G, innocent spouse, penalty appeals, Financial Products, Excise Taxes, Partnerships, and international cases). We also provide Appeals-wide support for TEFRA cases, Domestic Corporate Tax, coordinate technical issues for Appeals, perform tax computations for Appeals, Counsel and DOJ, and provide Servicewide art appraisal services (including for Counsel and DOJ as well).
- Examination Appeals: Exam primarily considers Campus sourced compliance cases (AUR and Correspondence Exam); Campus sourced denied claims or amended returns, post assessed penalty appeals; Field sourced compliance cases (i.e., employment taxes, excise, change of accounting, TEFRA); Large Case/Industry cases.
- Case and Operations Support: Primarily considers issuing policy and technical guidance for Collection and Examination issues. Reporting out on significant process or law changes impacting Appeals; Human Capital & Finance; BSP (IT needs); Education and Knowledge Management.
- STARS: Primarily supports Appeals with all office automation requests, this office is in charge of all government information specialty issues (Disclosure).
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.