Tax Specialist (Tax Compliance Officer (TCO) - DIRECT HIRE (12 MONTH REGISTER) AMENDED

Company: Internal Revenue Service
Location: Harlingen
Posted on: October 20, 2024

Job Description:

Duties

WHAT IS THE SMALL BUSINESS/SELF EMPLOYED (SBSE)DIVISION?



A description of the business units can be found at:



Vacancies will be filled in the following specialty areas:

SBSE EXAM - Examination Operations, Field and Specialty Exam



The following are the duties of this position at the full working level. If this vacancy includes more than one grade and you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position.

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• Plans and conducts independent limited examinations and related investigations of a variety of individual and business taxpayers, or exempt organization, employee plans or government entities involving complex tax issues and accounting records and typical methods. SB/SE Specialty Program activities include investigations of strategic or special emphasis programs such as claims, non-filers, worker classification, tip reporting and fringe benefits. Specialty Program TCOs specialize in the areas of Federal Income Tax Withholding (FITW), Federal Insurance Contribution Act (FICA) and Federal Unemployment Tax Act (FUTA).
  
• Advises taxpayers of his/her rights as defined in the examination and appeal guidelines, the actual examination procedures, and an explanation of current tax and reporting responsibilities and the importance and benefit of meeting future responsibilities.
  
• Conducts required filing checks to determine that other required returns are filed. Conducts concurrent examinations of these and other related returns when warranted.
  
• Identifies issues to be pursued based on large, unusual or questionable items that produce a significant tax or compliance effect and utilizes the tax law and facts needed to resolve them. Considers gross income during the examination of all income tax returns. Recognizes indicators of fraudulent activity and develops appropriate referrals.
  
• Determines and considers the collectability of potential tax deficiencies at all stages of the examination. Solicits payment and/or offers installment agreements when appropriate. Prepares work papers and reports documenting findings and conclusions.
  
  
  
  
  Requirements
  Conditions of Employment
  
  
  
  
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  • Telework Eligible Positions: Telework eligible positions do not guarantee telework. Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period to your assigned Post of Duty (POD)) and supervisor's approval to participate in the IRS Telework Program. Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. As a reminder, if you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.
    
  • Must be a U.S. Citizen or National and provide proof of U.S. Citizenship. (Birth certificate showing birth in the U.S; Unexpired U.S. Passport; Certificate of Citizenship or Naturalization; or Report of Birth Abroad of a U.S. Citizen (Form FS-240))
    
    
  • Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).
    
    
    
    
    
    
    Qualifications
    
    Federal experience is not required. The experience may have been gained in the public sector, private sector or One year of experience refers to full-time work; part-timework is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/year, and indicate number of hours worked per week, on your resume.
    
    
    
    You must meet the following requirements by the closing date of this announcement:
    BASIC REQUIREMENTS ALL GRADES: GENERAL EXPERIENCE/EDUCATION FOR GS-05: You must have 3 years of general experience. General experience for this position includes: Experience gained in government, business or industry, investigative work, banking, law, accounting, or other work appropriate to the position to be filled.
    
    OR
    
    You may substitute education for general experience as follows: 4-year course of study leading to a bachelor's degree
    
    OR
    
    Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory, or the District of Columbia
    
    
    
    SPECIALIZED EXPERIENCE/EDUCATION FOR GS-07: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-05 grade level in the Federal service. Specialized experience for this position includes: Experience that demonstrates substantive knowledge of business practices, basic accounting principles, and Federal tax laws and regulations; and that required the ability to audit tax records, analyze systems and bookkeeping, use factfinding techniques, and develop interpersonal skills.
    
    OR
    
    You may substitute education for specialized experience as follows: 1 full year of graduate level education in a field of study such as: accounting, auditing, taxation, business administration, law, or other related fields.
    
    OR
    
    Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 2.95 or higher on a 4.0 scale for all completed undergraduate courses or those completed in the last 2 years of study, or a GPA of 3.45 or higher on a 4.0 scale for all courses in the major field of study or those courses in the major completed in the last 2 years of study, or rank in the upper one third of the class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies.
    
    
    
    SPECIALIZED EXPERIENCE/EDUCATION FOR GS-09: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service. Specialized experience for this position includes: Experience that demonstrated a substantive knowledge of business practices, basic accounting principles, and Federal tax laws and regulations; and that required the ability to audit tax records, analyze systems and bookkeeping, use factfinding techniques, and develop interpersonal skills. Qualifying specialized experience may have been gained in work such as:
    
    
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    • Office auditing of various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations.
      
    • Applying pertinent parts of the Internal Revenue Code and related regulations and procedures to: (1) conduct comprehensive analytical examinations, (2) use creative in-office factfinding techniques, and (3) develop effective public contact skills.
      
    • Determination and redetermination, or audit, on liability for Federal taxes.
      
    • Program evaluation, internal audit or administrative management of the assessment and collection of Federal taxes (other than alcohol and tobacco).
      
    • Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties.
      
    • Collecting delinquent Federal taxes (other than alcohol and tobacco), including canvassing for unreported taxes due, and securing delinquent returns.
      
      
      OR
      
      You may substitute education for specialized experience as follows: Master's or equivalent graduate degree in a field of study in an accredited college or university in accounting, auditing, taxation, business administration, law, or other related fields.
      
      OR
      
      2 full years of progressively higher-level graduate education leading to such a degree in accounting, auditing, taxation, business administration, law, or other related fields.
      
      OR
      
      LL.B. or J.D., if related to accounting, auditing, taxation, business administration, law, or other related fields.
      
      
      
      SPECIALIZED EXPERIENCE/EDUCATION FOR GS-11: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service. Specialized experience for this position includes: Experience using business practices, basic accounting principles, and Federal tax laws and regulations to audit tax records, analyze systems and bookkeeping, use fact-finding techniques, and develop interpersonal skills. Auditing various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations; Interpreting and applying pertinent parts of the Internal Revenue Code and related regulations and procedures; Making determinations on liability for Federal taxes; Program evaluation, internal audit or administrative management of the assessment and collection of Federal taxes; Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties; Collecting delinquent Federal taxes, including canvassing for unreported taxes due, and securing delinquent returns; Experience in areas such as Income Tax Withholding, Federal Insurance Contributions Act and Federal Unemployment Tax Act; Experience in analytical techniques, indirect methods of determining taxable income and judgement to evaluate information and to reach decisions on issues; Experience in conducting extensive research of various resources and references to answer legal questions, including consideration of judicial decisions and legislative intent in cases requiring the adaptation of precedents to current tax return examinations.
      
      OR
      
      A Ph.D. or equivalent doctoral degree or three full years of progressively higher-level graduate education leading to a Ph.D. or equivalent doctoral degree in accounting, auditing, taxation, business administration, law or other related fields; One year of graduate education is creditable in accordance with its relationship to a year of full-time study at the school attended.
      
      OR
      
      LL.M., if related
      
      OR
      
      Combined graduate education and experience as defined in paragraphs above.
      
      
      
      AND
      
      
      
      SELECTIVE PLACEMENT FACTOR: Applicants must provide evidence of accounting knowledge at a level that is equivalent to 6 semester hours of accounting for positions at the GS-9 level and below or 12 semester hours of accounting for positions above the GS-9 level.
      
      
      For more information on qualifications please refer to .
      
      
      
      Education
      
      For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected.
      
      
      
      A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria, please refer to .
      
      
      
      FOREIGN EDUCATION: Education completed in foreign colleges or universities may be used to meet the requirements. You must show proof the education credentials have been deemed to be at least equivalent to that gained in conventional U.S. education program. It is your responsibility to provide such evidence when applying. Click for Foreign Education Credentialing instructions.
      
      
      
      Additional information
      
      
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      • A 1-year probationary period is required.
        
      • Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.
        
      • In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.
        
        
      • We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
        
        
      • This is a bargaining unit position.
        
      • Tour of Duty: Monday - Friday, Day Shift
        
      • Alternative work schedule, staggered work hours or telework may be available.
        
      • A recruitment incentive may be offered
        
      • Relocation expenses - no
        
      • File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.
        
      • Obtain and use a Government-issued charge card for business-related travel.
        
      • If this position is designated as hard to fill and you were referred by an IRS employee, the employee may be eligible to receive a bonus for referring you under The Employee Referral Bonus Program (ERBP), recruiting strategy.
        
      • Grade level and Career Ladder Promotion Potential to be determined at time of selection.
        
        
        
        Though many locations may be listed, you will be limited to a maximum of 5 location choices. Please consider each location carefully when applying. If you are selected for a position at one of your location selections, that location will become your official post of duty.
        
        
        
        
        
        This is an open continuous announcement which allows applicants to apply up to the closing date of the announcement, 12/23/2024. This announcement will establish an inventory of applicants. Contingent upon funding and space requirements, one or more vacancies may be filled at the locations listed in this announcement as they come available. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff dates to be considered: Cutoff date(s): 3/21/2024; 8/16/2024. This announcement may be amended to include additional cut-off dates within the 12 month period if needed, not later than 5 days prior to the additional cut-off date(s). Eligible applicants who apply by the initial cut-off date, will be referred in score order. If additional vacancies exist, remaining applicants will be considered in score order as needed. Selections from this announcement may be made no later than (NLT) 3/21/2025.
        
        
        
        
        
        
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        Benefits
        
        
        
        A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. .
        
        
        
        
        
        
        Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered.
        
        
        
        
        
        
        
        Required Documents
        
        
        The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.
        
        
        
        
      • Online Application - Questionnaire
        
      • Education - See Education Section above
        
      • Registration/License (If Applicable) - active, current registration/license
        
        
        
        
      • High School Diploma (or equivalent) - If you are 16 or 17 years of age, you MUST submit documentation of graduation from high school (or equivalent); OR completion of a formal vocational training program; OR statement from school authorities agreeing with your decision to pursue employment rather than continuing your education.
        
        Please note that if you do not provide all required information, as specified in this announcement, you may not be considered for this position (or may not receive the special consideration for which you may be eligible).
        
        
        
        
        How to Apply
        
        This Direct Hire Public Notice is to gather applications that may or may not result in a referral or selection. Your application will remain active through the open period of this Public Notice. Applicants will be referred on a first in, first out basis. Those applicants who are applying earlier in the process will stand a much better chance of being referred for consideration in the selection process.
        
        
        
        The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) on 12/23/2024 in this announcement. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on 12/23/2024.
        
        To preview the Application Questionnaire, please click the following link:
        
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        • To begin the application process, click the "Apply Online" button.
          
        • You will be re-directed to USA STAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN).
          
        • To complete, you must click the "Submit Application" button prior to 11:59 PM (ET) on 12/23/2024.
          
          To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account (). There you will find a record of your application, the application status, and an option to Update Application. This option will no longer be available once the announcement has closed.
          
          
          
          To verify the status of your application both during and after the announcement open period, log into your USAJOBS account: . All of your applications will appear on the Welcome page. The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: .
          
          
          
          
          
          Agency contact information
          
          
          IRS Philadelphia External
          
          
          
          
          Email
          
          
          
          
          
          Address
          
          
          SBSE EXAM - Examination Deputy Operations
          
          1111 Constitution Ave NW
          
          Washington, DC 20224
          
          US
          
          
          
          
          
          
          
          
          Next steps
          
          
          Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures at . We will provide reasonable accommodation to applicants with disabilities on a case-by-case basis; please contact us if you require this for any part of the application and hiring process.
          
          
          
          Once your application package and online questionnaire is received you will receive an acknowledgement email. You are responsible for checking status updates and notifications in USAJOBS. Hard copy notifications will not be sent to you. You may check the status of your application for this position at any time by logging onto the USAJOBS "My Account" tab and clicking on "Application Status." For a more detailed update of your application status, you may click on "more information." Please notify us if your contact information changes after the closing date of the announcement. If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position.
          
          
          
          Fair & Transparent
          
          The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
          
          
          
          
          
          
          
          
          
          
          
          
          
          
          

Keywords: Internal Revenue Service, Harlingen , Tax Specialist (Tax Compliance Officer (TCO) - DIRECT HIRE (12 MONTH REGISTER) AMENDED, Accounting, Auditing , Harlingen, Texas