USA remote
Internal Revenue Agent (Employee Plans Agent)
About this role
Federal experience is not required. Experience may have been gained in the public sector, private sector or through Volunteer Service. 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/day/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 (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 combination of education and experience equivalent to 4 years that that included courses equivalent to a major in accounting, i.e., at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above, in combination with appropriate experience or additional education. AND Specialized Experience GS-11: In addition to the basic requirements, 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: Qualifying experience in accounting, auditing, tax, financial, legal, or other fields to sufficiently demonstrate knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields. Examples of qualifying experience may include (this list is not all inclusive): Interpreting and applying professional accounting and auditing techniques, and practices to examine various tax returns of individuals and/or business organizations; Examining accounting systems and records including computerized accounting and financial information systems which reflect a variety of complex financial operations (e.g., budgeting and planning, cash flow monitoring and forecasting, financial reporting, cost tracking, asset valuation and utilization); Interpretation and application of Federal tax law in the examination of tax returns for individuals, business and/or exempt organizations, partnerships, and corporations; Recommendation and implementation of Federal tax strategies (i.e., excise tax, income tax, etc.); Drafting, consolidating, and reviewing financial statements; Knowledge of federal tax and auditing guidelines related to common deductions, asset/liability reporting; Knowledge of internal controls and conducting audits as part of a team.
Managing a caseload effectively by considering complexity, prioritizing work, and tracking progress. Researching available resources independently to solve a problem or determine the next course of action. Identifying potential issues, summarizing facts and applying the law to draw conclusions about compliance. Communicating technical analysis of the law as applied to a set of facts through effective oral articulation and written reports.
OR EDUCATION: A course of study that includes three (3) years of progressively higher-level graduate education leading to a Ph.D. degree or Ph.D. or equivalent doctoral degree in accounting or related field of business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance. OR an equivalent amount of combined education and experience as described in paragraphs above.
Specialized Experience GS-12: In addition to the basic requirements, you 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: Qualifying experience must have been in progressively responsible and diversified professional accounting or auditing work that required 1) knowledge of and skill in applying professional accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems specifically to determine their effect on Federal tax liabilities and their adequacy for recording transactions affecting tax liabilities; 2) skill in interpreting and applying Federal tax law for individuals, business, and/or exempt organizations, partnerships, and corporations; 3) knowledge of business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; 4) knowledge of corporate financial transactions and financial management principles and practices; and 5) skill in interacting effectively with a broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions.
Leading risk assessments and evaluations in an internal/external audit to assess internal controls and provide recommendations to strengthen controls. Analyzing large datasets in spreadsheets and selecting samples for testing based on approved sampling methodologies. Interpretating and applying more complex Federal tax law (e.g., employee stock ownership plans, conservation easement, Micro-captive insurance, Employee retention credit, Research and Development credits, Taxation of cryptocurrency and other digital assets, Pass-through entities (BBA), Transfer pricing operations) in the examination of tax returns for individuals, business and/or exempt organizations, partnerships, and corporations.
Overseeing company tax return, revenue, and expense reporting. Investigating complex individual and business taxpayers involved in offshore activities, blocker entities, tiered multiple related entities or activities or transactions designated or structured to hide or conceal income such as and other means using a wide range of financial and other investigative skills. AND You must also meet the following requirement(s): TIME AFTER COMPETITIVE APPOINTMENT (TACA): By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment.
For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens" TIME IN GRADE (TIG): For positions above the GS-05, applicants must meet applicable time-in-grade requirements to be considered eligible. One year (52 weeks) at the next lower grade level is required to meet the time-in-grade requirements for the grade you are applying for. For positions at the GS-05, you cannot advance to the GS-05 if you have held a GS-02 in the past 52 weeks.
There is no TIG restriction for GS-02, 03 or 04 positions. For more information on qualifications please refer to OPM's Qualifications Standards.
Source listing: usajobs