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Position Title
Internal Revenue Agent (SR Employee Plans/Exempt Org. Reviewer)(12 mos Rost) NTE 1-yr, MBE (Amended)
Agency
Internal Revenue Service
Announcement Number
23-12103192A-TEB-0512-13 Opens in new window
Open Period
Friday, September 8, 2023 to Monday, July 1, 2024
For preview purposes only. To apply, please return to the USAJOBS announcement and click the Apply button.
Eligibilities
1. IRS CTAP Candidate - Are you a current displaced or surplus IRS employee and:
  • you are located either within or outside thelocal 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, youMUST 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 ANDa 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).
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2. Treasury CTAP Candidate - Are you a current displaced or surplus Department of Treasury (non-IRS) employee and:
 
  • you are located within the same local commuting area of this vacancy, AND
  • your grade is equivalent to or below the grade level of this vacancy, AND
  • your position has the same or higher promotion potential of this vacancy, AND
  • your last performance rating of record is at least fully successful or the equivalent?

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

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

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

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

For more information, review IRS Internal Revenue Manual (IRM) 6.330.1.
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5. In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.

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

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

Below, please prioritize the locations you selected above by selecting the 3rd location you would like to be considered for. If you selected more than one location, use the following questions to prioritize each location (up to 6 locations).
  • The following list includes ALL IRS locations but not all locations are available for this announcement.
  • Only locations listed on the announcement and in the above question are available.
  • Do NOT select locations you did not choose in the question above.
  • If you do NOT have a 3rd priority, select "No additional priority location".
  • Applicants will NOT be considered for locations that are not included on the announcement and in the question above.
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8. How many performance related awards, (including time off in lieu of monetary), or quality step increases have you received in the three years preceding the closing date of this announcement?

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

You may obtain a list of your most recent awards at https://persinfo.web.irs.gov/indexawd.htm.
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10. What is your Standard Employee Identifier (SEID)? (limit characters)
11. If you are, or ever were a Federal civilian employee, please provide your current or last pay plan, series, and grade level or pay band. For example: GS-0303-05, IR-0343-02, WG-5400-04. (limit 250 characters)
12. What is your current position title? (limit characters)
Preferences
1. Select the location(s) you want to be considered for. You must choose at least one location. (limit characters)
Assessment 1
QUALIFICATION REQUIREMENTS:
BASIC REQUIREMENTS All GRADES (ALSO MEETS GRADE 5 QUALIFICATIONS):
A Certificate as a Certified Public Accountant (CPA) or a bachelor's or higher degree in accounting that included at least 30 semester hours in accounting or 24 semester hours in accounting and an additional 6 semester hours in related subjects such as business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance.
OR
A bachelor's or higher degree in a field other than accounting or a combination of education and experience equivalent to 4 years that included at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above.
OR
Currently or previously held an Internal Revenue Agent GS-0512 position for at least one year.
AND
SPECIALIZED EXPERIENCE FOR GS-13:

You 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: Independently conducting examinations of exempt organizations and related business entities and making determinations on initial and continuing exempt status of these organizations. Providing technical advice and assistance on exemptions to organizations' representatives and other service employees. Adapting standard audit and investigative procedures, relying on similar but not identical precedents as necessary for the examination of exempt organizations such as private foundations and cooperatives which operate multiple business entities, or which generate income unrelated to the exempt purpose. Reviewing exempt organizations financial and other operating data as well as related records of business operations intended to further exempt purposes and income sources unrelated to exempt activity. Examples of Specialized Experience are: Devising detailed plans for audits and making necessary revisions after initiating contacts and studying preliminary findings. Exercising alertness in detecting indications of fraud during course of the examination. Performing research and analysis to establish proper interpretation and application of tax regulations in cases which are similar but not identical with case precedent. Discussing case issues with organizations' representatives to arrive at the proper determination of facts and application of pertinent provisions of the law. Initiating actions to establish, increase, or decrease tax liability. Preparing written reports of examinations. Performing detailed research into such factors as legal and financial responsibilities between multiple businesses operated by exempt organizations, membership organizations allocating monies to political purposes, and social membership organizations with substantial gross receipts from the general public.
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Thank you for your interest in applying for this position. Your responses to the following questions supplement the information provided in your resume. (limit characters)
1. BASIC REQUIREMENTS FOR ALL GRADES:

Which is true about your qualifications?
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2. SPECIALIZED EXPERIENCE FOR GS-13:
You 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: Independently conducting examinations of exempt organizations and related business entities and making determinations on initial and continuing exempt status of these organizations. Providing technical advice and assistance on exemptions to organizations' representatives and other service employees. Adapting standard audit and investigative procedures, relying on similar but not identical precedents as necessary for the examination of exempt organizations such as private foundations and cooperatives which operate multiple business entities, or which generate income unrelated to the exempt purpose. Reviewing exempt organizations financial and other operating data as well as related records of business operations intended to further exempt purposes and income sources unrelated to exempt activity. Examples of Specialized Experience are: Devising detailed plans for audits and making necessary revisions after initiating contacts and studying preliminary findings. Exercising alertness in detecting indications of fraud during course of the examination. Performing research and analysis to establish proper interpretation and application of tax regulations in cases which are similar but not identical with case precedent. Discussing case issues with organizations' representatives to arrive at the proper determination of facts and application of pertinent provisions of the law. Initiating actions to establish, increase, or decrease tax liability. Preparing written reports of examinations. Performing detailed research into such factors as legal and financial responsibilities between multiple businesses operated by exempt organizations, membership organizations allocating monies to political purposes, and social membership organizations with substantial gross receipts from the general public.

Which of the following is true about your specialized experience?
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3. TIME-IN-GRADE REQUIREMENTS: Under merit promotion procedures, applicants must satisfy time-in-grade requirements contained in 5 CFR 300, Subpart F. Time is credited based on calendar time served in a grade, regardless of the number of days or hours worked.

Please select the response that best describes your time-in-grade for the GS-13 level.
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4. In addition to the online application and resume, you must submit a current annual Performance Appraisal. If a revalidated appraisal is used for merit promotion, the supervisor must prepare a narrative for each critical job element that does not have a narrative describing the performance in the appraisal period covered by the rating. Note: If you are a manager or management official, your most recent annual performance appraisal must be used for the overall rating identified.

Did you receive a fully successful, equivalent, or higher rating on your most recent performance appraisal?
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5. If you answered, "I do not have a recent performance appraisal." in the previous question, please indicate why you do not have a current performance appraisal otherwise please enter N/A.
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6. Please select the option that best describes your most recent performance appraisal.
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7. Please enter the date of your most recent performance appraisal?
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8. Please select the rating that you achieved on your most recent performance appraisal. For Non-IRS CTAP employees select the response that most accurately reflects your most recent performance rating.
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9. Are you currently in the same Business Operating Division and job series as the position for which you are applying to via this announcement?
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10. Have you assisted other business units on a relevant tax matter or issue?
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11. Which of the following have you done to share your knowledge and skills?
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12. Which of the following have you done to communicate Employee Plans/Exempt Organizations tax law information within and outside of the IRS?
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13. Do you have experience working Exempt Organization (EO) cases?
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14. Do you have experience in EO identifying and developing any of the following?
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15. Which of the following experiences do you have?
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16. Have you written any of the following?
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17. Have you presented workshops on technical topics related to EO at any of the following?
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18. In the course of your experience in Exempt Organizations, please indicate which of the following issues you have recognized and taken appropriate actions or made referrals for:
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19. Which of the following techniques have you used to gather information and develop facts for an EO taxpayer-related issue?
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20. 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?
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21. 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.
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