Internal Revenue Service Logo
Position Title
Internal Revenue Agent (Examiner) - DIRECT HIRE (12 MONTH REGISTER) - Amended
Agency
Internal Revenue Service
Announcement Number
23-12124412L-EHD-0512-13 Opens in new window
Open Period
Monday, September 11, 2023 to Monday, November 6, 2023
For preview purposes only. To apply, please return to the USAJOBS announcement and click the Apply button.
Eligibilities
1. Do you claim Veterans’ Preference? (limit characters)
2. 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).
(limit characters)
3. Treasury CTAP Candidate - Are you a current displaced or surplus Department of Treasury (non-IRS) employee and:
 
  • you are located within the same local commuting area of this vacancy, AND
  • your grade is equivalent to or below the grade level of this vacancy, AND
  • your position has the same or higher promotion potential of this vacancy, AND
  • your last performance rating of record is at least fully successful or the equivalent?

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

For more information, review Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP).
(limit characters)
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:
 
  • 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 ICTAP eligibility such as a Reduction in Force (RIF) separation notice or a Proposed Removal/Separation notice AND a copy of your most recent annual performance appraisal, AND a copy of your most recent SF-50 (Notification of Personnel Action) or equivalent personnel action form.
 
For more information, review Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP).
(limit characters)
5. U.S. Citizen Candidate - Are you a U.S. citizen (either by birth or naturalization) or national of the United States? (limit characters)
Preferences
1. Select the location(s) you want to be considered for. You must choose at least one location. (limit characters)
  • No matches found
2. In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.
Below, please prioritize the locations you selected above by selecting the 1st location you would like to be considered for.
  • 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.
(limit characters)
3. In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.
Below, please prioritize the locations you selected above by selecting the 2nd location preference you would like to be considered for. If you do NOT have a 2nd priority, select "No additional priority location".
  • 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.
(limit characters)
4. In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.
Below, please prioritize the locations you selected above by selecting the 3rd location preference you would like to be considered for. If you do NOT have a 3rd priority, select "No additional priority location".
  • 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.
(limit characters)
5.
  1. In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.
    Below, please prioritize the locations you selected above by selecting the 4th location preference you would like to be considered for. If you do NOT have a 4th priority, select "No additional priority location".
  • 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.
(limit characters)
6.
  1. In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.
    Below, please prioritize the locations you selected above by selecting the 5th location preference you would like to be considered for. If you do NOT have a 5th priority, select "No additional priority location".
  • 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.
(limit characters)
7.
  1. In the preference question above that states "Select the locations you want to be considered for. You must choose at least one location." you selected the location(s) you prefer to be considered for.
    Below, please prioritize the locations you selected above by selecting the 6th location preference you would like to be considered for. If you do NOT have a 6th priority, select "No additional priority location".
  • 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.
(limit characters)
8. 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."
(limit characters)
9. 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.
(limit characters)
10. 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. (limit characters)
11. If you are a current Federal employee, by what agency and organization are you employed? (limit characters)
12. If you selected "Other", please enter the agency and organization. (limit characters)
13. If you are a current Federal employee, what is your duty station? [City, State] (limit characters)
14. If you are a Federal employee, under what type of appointment are you currently serving? (limit characters)
15. 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)
16. 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. (limit characters)
17. Are you a current or former Federal employee with reinstatement eligibility? (limit characters)
18. 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.
(limit characters)
19. Have you accepted a buyout from a Federal agency within the past 5 years? (limit characters)
20. Regarding the effectiveness of our recruitment strategies; how did you first hear about this job? (limit characters)
21. If you answered "Posting on a job board or search agent other than USAJOBS (Monster, CareerBuilder, Indeed, LinkUp, etc." in the previous question, please indicate in the box below 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.)" in the previous question, please indicate in the box below 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.)" in the previous question, please indicate in the box below the name and state of the recruiting event.

If you answered "School/University announcement/career counselor" in the previous question, please indicate in the box below 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)" in the previous question, please indicate in the box below the name of the third party referral and the state you saw the advertisement.

If you answered "Newspaper (print/online)" in the previous question, please indicate in the box below the name of the newspaper and the state you saw the advertisement.

If you answered "Radio" in the previous question, please indicate in the box below the name of the radio station and state you heard the advertisement.

If you answered "Transit/Bus Advertisement" in the previous question, please indicate in the box below the city and state you saw the advertisement.

If you answered "Banner Advertisement - Major News Websites" in the previous question, please indicate in the box below the website.

If you answered "Banner Advertisement - Movie Theater Websites" in the previous question, please indicate in the box below the website.

If you answered "Classified Advertisement Website (Craigslist, Angie's List, etc.)" in the previous question, please indicate in the box below the name of the website, city and state.

If you answered "Other" in the previous question, please specify in the box below.
(limit characters)
22. 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?
(limit characters)
23. 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. (limit characters)
24. For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, are you aware that you must submit a copy of your transcripts or equivalent as specified in this announcement? An official transcript will be required if you are selected. (limit characters)
Assessment 1
QUALIFICATION REQUIREMENTS:

BASIC REQUIREMENTS:  
A Certificate as a Certified Public Accountant (CPA) or a bachelor's or higher degree in accounting that included at least 30 semester hours in accounting or 24 semester hours in accounting and an additional 6 semester hours in related subjects such as business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance.
OR
A bachelor's or higher degree in a field other than accounting or a combination of education and experience equivalent to 4 years that included at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above.

AND

SPECIALIZED EXPERIENCE GS-13:   You must have at least one year of specialized experience equivalent to the grade 12 level. Specialized experience is defined as progressively responsible and diversified professional accounting or auditing work that required: Experience applying professional accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems to determine their effect on Federal tax liabilities and their adequacy for recording transactions affecting tax liabilities; Experience interpreting and applying Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations; Experience with business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; Experience with corporate financial transactions and financial management principles and practices, and interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions.
(limit characters)
Thank you for your interest in applying for this position. Your responses to the following questions supplement the information provided in your resume. (limit characters)
1. BASIC REQUIREMENTS:
Which is true about your qualifications?
(limit characters)
2. SPECIALIZED EXPERIENCE GS-13:
You must have at least one year of specialized experience equivalent to the grade 12 level. Specialized experience is defined as progressively responsible and diversified professional accounting or auditing work that required: Experience applying professional accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems to determine their effect on Federal tax liabilities and their adequacy for recording transactions affecting tax liabilities; Experience interpreting and applying Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations; Experience with business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; Experience with corporate financial transactions and financial management principles and practices, and interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions.

Which of the following is true about your specialized experience?
(limit characters)
The Internal Revenue Service offers professional accountants a multitude of opportunities where they can apply their unique experience and skills on a daily basis. 

Below you will find a brief description of each of the four major divisions and the specialty areas within each division. Please use this information to identify where your experience most closely aligns.
(limit characters)
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. LB&I also manages the Global High Wealth program which is focused on the wealthiest individual taxpayers and the International Individual Compliance program, which is responsible for U.S. citizens living/working abroad/in a U.S. Territory, U.S. citizens/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/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 participates in special international cooperation projects.  LB&I is responsible for tax administration activities associated with large business taxpayers' international and transfer pricing issues. (limit characters)
3. If you have an interest in a career with LB&I, please select the answer choice(s) below where you have experience applying tax law related to the specific specialty areas identified below.

(limit characters)

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 serves approximately 57 million taxpayers covering individuals filing Form 1040; Schedule C, E, or F filers; corporation filers; partnership filers; employment tax return filers; excise tax return filers; gift return filers; and estate return filers.

Within SB/SE we offer opportunities in the following specialties:

  • Field Exam has a broad range of responsibilities including income and tax compliance of individual, corporate, and partnership returns.  Other areas of focus may include return promoter investigations, offshore investigations, special enforcement program investigations including civil, criminal, and grand jury and other priority emerging issues as identified.
  • Specialty Exam, Employment Tax (ET) is responsible for ensuring every employer in the U.S. as well as some in the international community, with U.S. employment tax responsibilities, timely and accurately report employment taxes. Employment taxes are the primary source of revenue for the government. Areas of focus within employment tax may include non-filers, fringe benefits, worker classification, and tip reporting.
  • Specialty Exam, Excise Tax administers a compliance program covering approximately 50 different excise taxes and audits of businesses that report fuel taxes.  Excise taxes are independent of income taxes and are assessed on the sale, use and removal, or entry of various types of goods or services across many industries. Excise taxes may be imposed at the time of sale by the manufacturer, sale by the retailer or use by the consumer. The Excise tax program enforces compliance for trust funds that fund capital projects, such as highway and airport improvements.
  • Specialty Exam, Bank Secrecy Act (BSA) has the unique role of maintaining compliance with the BSA within financial industries including money service businesses, and industries identified by the USA PATRIOT Act as vulnerable avenues for terrorist financing and money laundering. Areas of focus may include Title 31 examinations including casinos and money services businesses and Form 8300 examinations including retailers of motor vehicles, jewelers, and precious metals.
(limit characters)
4. If you have an interest in a career with SB/SE, please select the answer choice(s) below where you have experience applying tax law related to the specific specialty areas identified below. (limit characters)

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.

Within TE/GE we offer opportunities in the following specialties:

  • Employee Plans (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) focus on those 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) 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) 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) 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.
(limit characters)
5. If you are interested in a career with TE/GE, please select the answer choice(s) below where you have experience applying tax law related to the specific specialty areas identified below.
(limit characters)
The Independent Office of Appeals 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. The work performed by the Appeals organization crosses all the specialty areas described/outlined within each of the Divisions above.

In this role the incumbent serves as a technical expert in the performance of complex tax computations in the settlement of cases with significant tax compliance issues from the LB&I, SB/SE, and TE/GE Divisions. Provide expert tax computational advice that may impact tax compliance strategy and the Appeals program as a whole. Cases typically concern large, complex businesses, including those with extensive subsidiaries, diversified activities, multiple partners and national and international scope of operations. Prepare additional tax computational work including companies taxed under Internal Revenue Code (IRC) Section 801, life insurance companies, estate and gift taxes.
(limit characters)
6. Applicants may be considered for a position(s) within the Independent Office of Appeals. Please indicate your interest in being considered for a career with the Independent Office of Appeals by affirming (yes) or declining (no) in your response below? (limit characters)
Select “Yes” or “No” to the following question(s). (limit characters)
7. To qualify for this position and receive full credit for your relevant experience you must list the month/year and number of hours worked for experience listed on your resume. Your resume must support your responses to the questions. Do you understand that failure to provide sufficient evidence in your resume may result in a "not qualified determination?
(limit characters)
8. I certify that, to the best of my knowledge and belief, all of the information included in this questionnaire is true, correct, and provided in good faith. I understand if I make an intentional false statement, or commit deception or fraud in this application and its supporting materials, or in any document or interview associated with the examination process, I may be fined or imprisoned (18 U.S.C. 1001); my eligibilities may be cancelled, I may be denied an appointment, or I may be removed and debarred from Federal service (5 C.F.R. part 731). I understand any information I give may be investigated. I understand that responding "No" to this item will result in my not being considered for this position.

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