Internal Revenue Agent (Appeals Quality Measurement Systems Reviewer) (*Detail Opportunity Only*)
WHAT DOES A TAX COMPUTATION SPECIALIST DO?
The Tax Computation Specialist is a specialized Internal Revenue Agent in the Appeals business division. As a Tax Computation Specialist (TCS), you are responsible for preparing tax computations for a full range of cases in accordance with the determinations of Appeals Officers, Counsel Attorneys and the courts. TCS prepares computations, schedules, explanations and exhibits reflecting adjustments to tax and penalties.
WHAT IS THE APPEALS DIVISION?
Independent by statute and staffed by highly trained professionals, the Appeals function provides alternative dispute resolution for any taxpayer contesting IRS compliance actions. Appeals represents the last opportunity for the IRS and a taxpayer to resolve disputes prior to litigation, and ensures that all taxpayers can receive an impartial review of their tax case. This impartial review is essential to the integrity of the American tax system.
One position available in the Office of Appeals, Case & Operations Support, Planning Quality & Analysis, AQMS. Position will be filled in any of the above PODs.
Learn more about this agency
As a Tax Computation Specialist (AQMS Reviewer) you will:
Perform quality reviews of Appeals computations using Appeals Quality Standards and Attributes (AQSA). Interprets and applies AQSA using the Appeals Quality Measurement Standards Guideline. Determines whether the computations are consistent with tax law, procedure and policy requirements.
Perform quality case reviews including but not limited to: whether the tax and penalties were computed correctly; whether the correct information for the computation of interest was provided; and whether the time span and time applied by the Appeals Technical Employee (ATE) was appropriate.
Review the most complex and complicated accounting, auditing, computational and procedural issues within Appeals, including complex depreciation, investment tax credit, restricted interest, net rate interest, future interests, adjustments to capital structure, valuation and cost analysis, change of the accounting methods.
Review and analyze Revenue Agent, Appeals Officer, and Counsel Attorney instructions, reports, case files and support statements, and interpret tax law court decisions, and legal opinions to determine accurate computations for the most demanding and complex Appeals cases. Cases may involve precedent-setting determinations and invariably demand considerable judgment and knowledge in order to interpret case documents and apply the tax law.
Review statutory Notices of Deficiency, including the most complex un-agreed cases. This necessitates the detailed analysis of case materials prepared by the Revenue Agents and Appeals Officers, the review and application of the Internal Revenue Code, regulations and court rulings, and the provision of all pertinent computations and written explanations to state the tax adjustments and their basis.
Review Rule 155 computations in Tax Court cases giving effect to the Court’s opinion and any stipulated adjustments. Consider all necessary adjustments in computing the corrected tax liability, which becomes the basis for the Court’s decision.
Review complex and extensive computations on projected tax impact of differing settlement proposals by either the government or the taxpayer. These computations typically involve in-depth information and various accounting systems, which address both foreign and domestic entities.
Serve as a technical expert in the handling of computations for the most complex issues involved in such transactions as reorganizations, mergers, acquisitions, leveraged buyouts, and similar transactions as well as the allowance or collection of interest that may be restricted or prohibited by law.
Use available automation hardware and software programs to complete a variety of computer applications including spreadsheets analyses and the preparation of exhibits, schedules and forms.
Conduct research and provide guidance, feedback, reports and analyses on program operations and results. Work with team members to identify ways to improve the quality review process, including sharing best practices, institutional knowledge, and a review of established policies and procedures.
Keep current with significant changes in the Internal Revenue Code, regulations, the IRM, court decisions, and other tax publications, which relate to assigned areas of responsibilities.
Serve as classroom instructor and OJT coach, when necessary.
WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS?
If you want to find out more about IRS careers, visit us on the web at ****Travel Required
Occasional travel - Travel locally and/or overnight 1-5 nights per month
Who May Apply
This job is open to…
This vacancy is Remain in POD opened to:
Current IRS Internal/Agency Employees
Questions? This job is open to 1 group.
#### Job family (Series)
0512 Internal Revenue Agent
Conditions of Employment
Please refer to Conditions of Employment.
Click Print Preview to review the entire announcement before applying.
Employees will remain in current bargaining unit status.
This assignment is for up to three years in length.
IRS Employees on Career or Career Conditional Appointments.
Must be a U.S. Citizen or National and a current IRA GS-0512-13 in Appeals.
You must meet the following requirements by the closing date of this announcement.
: (All grade levels)
You must have a Bachelor's or higher degree in accounting from an accredited college or university that included at least 30 semester hours (45 quarter 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.
A combination of experience and education at an accredited college or university equivalent to a four year degree 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.
A Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory or the District of Columbia.
Are currently serving as an Internal Revenue Agent GS-0512 and have been in this position for at least one year or was previously an Internal Revenue Agent GS-0512 and held the position for at least one year.
In addition to the above
, you must possess the following professional accounting knowledges: Principles of Accounting, Intermediate Accounting, Cost Accounting, Advanced Accounting, and Auditing. For more information on the required accounting knowledges please refer to ****In addition to the above
, you must meet the requirements described below:
This position is a lateral rotational assignment for a current GS-13 Internal Revenue Agent (0512) position in Appeals with no change to your post of duty. Specialized experience for this position includes: 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 negotiating with specialists in accounting, legal, tax, and other similar business related professions. Experience applying tax law with appropriate software [e.g., Report Generation Software (RGS), Bureau of National Affairs Corporate Tax Analyzer (BNA)] , analyzing individual, business, and corporation tax returns (e.g., 1040, 1120, 1120S, 940, 941) and all relevant schedules, and reading and analyzing transcripts of account [e.g., Integrated Data Retrieval System (IDRS)] to compute income adjustments and prepare statements of account. Identify, analyze and research issues to determine proper adjustments and credits. Experience using spreadsheets to explain tax computations. Experience communicating tax matters verbally and in writing to Appeals Officers, Counsel Attorneys and taxpayers/representatives.
The experience may have been gained in the public sector, private sector or VolunteerService. One year of experience refers to full-time work; part- time work 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.
**This is a Detail Opportunity Only
NO promotion potential OR change in home post of duty of record.
In addition to the above requirements, you must meet the following: You must currently be a GS-0512-13 Tax Computation Specialist.**
POSITION DESCRIPTION - 98342 -
A PM/C SharePoint site is available for IRS Employees at: *****CONDITIONS OF EMPLOYMENT:
We may select from this announcement or any other source to fill one or more vacancies.
This is a bargaining unit position.
Alternative work schedule, staggered work hours or telework may be available.
Tour of Duty: Monday - Friday, 8:00am - 4:30pm. Start time may be negotiable.
The employment of any candidate, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns. This audit may include up to 2 years of returns.
May be required to file a Confidential Financial Disclosure Report within 30 days of selection and annually from then on.
How You Will Be Evaluated
You will be evaluated for this job based on how well you meet the qualifications above.
Your application includes your resume, responses to the online questions, and required supporting documents. Please be sure that your resume includes detailed information to support your qualifications for this position; failure to provide sufficient evidence in your resume may result in a “not qualified” determination.
Rating:** Your application will be evaluated on the CJEs of the position to be filled per the National Agreement Article 13.
Your application will also be rated and ranked among others, based on your responses to the online questions, regarding your experience, education, training, performance appraisals and awards relevant to the duties of this position. IRS employees may obtain most recent awards listing at ****Your rating may be lowered, if your responses to the online questions are not supported by the education and/or experience described in your application.
Referral: If you are among the top qualified candidates, your application may be referred to a selecting official for consideration. You may be required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring polices). You will not be reimbursed for costs related to the interview such as travel to and from the interview site.**
If you are a displaced or surplus Treasury employee eligible for the Career Transition Assistance Plan (CTAP)
, you must receive a score of 80 or better to be rated as well qualified to receive special selection priority.
To preview questions please click here.
Background checks and security clearance
Public Trust - Background Investigation
A complete application includes 1. A resume, 2. Vacancy question responses, and 3. Submission of any required documents
. Please note that if you do not provide all required information, as specified in this announcement, you will not be considered for this position (or may not receive the special consideration for which you may be eligible).
are required to submit a resume either by creating one in USAJOBS or uploading one of their own choosing. (Cover letters are optional). To receive full credit for relevant experience, please list the month/year and number of hours worked for experience listed on your resume. We suggest that you preview the online questions, as you may need to customize your resume to ensure that it supports your responses to these questions. Please view Resume Tips**
Career Transition Assistance Plan (CTAP) Documentation: If you are a displaced or surplus Treasury employee, click CTAP for eligibility and a detailed list of required documents. IRS CTAP eligibles can apply for jobs within and outside the commuting area.
Submit a copy of your most recent completed 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.
This position has specific education requirements, submit a copy of your transcripts or equivalent for qualification determination. This documentation must be submitted with your application by 11:59 p.m. Eastern Time (ET) on the closing date of this announcement.
If you are currently (or have previously been) in the Federal job series to be filled, there is no need to submit a transcript or equivalent at this time.
An official transcript will be required if you are selected.
A college or university degree 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 Department of Education Accreditation page.
If you are qualifying based on foreign education, you must submit proof of creditability of education as evaluated by a credentialing agency. Refer to the OPM instructions.
If you are relying on your education to meet qualification requirements:
Education must be accredited by an accrediting institution recognized by the U.S. Department of Education in order for it to be credited towards qualifications. Therefore, provide only the attendance and/or degrees from schools accredited by accrediting institutions recognized by the U.S. Department of Education.
Failure to provide all of the required information as stated in this vacancy announcement may result in an ineligible rating or may affect the overall rating.
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. Learn more about federal benefits.
Review our benefits
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.
How to Apply
How to Apply
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 the closing date of 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 the announcement's closing date.
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 ****
if you require this for any part of the application and hiring process.
either click the “Create a New Account” button and follow the prompts to register or if you previously registered, click the Apply Online button and follow the prompts.
You will be re-directed to Treasury’s CareerConnector system to complete your application process; answer the online questions, and submit all required documents. (To submit supporting documents, click one of the available options; Upload; Fax; or Reuse existing documents. To protect your privacy, we suggest you first remove your SSN).
* Also, go to “My Account” to view and update your information, as necessary.
, you must click the “Submit Application” button located at the bottom of the “Application Review” page.
To verify your application is complete, log into your USAJOBS account, select the Application Status
link and then select the
* more information
* link for this position. The Details page will display the status of your application, the documentation received.
To return to an incomplete application, log into your USAJOBS account and click Update Application
in the vacancy announcement. You must re-select your resume and/or other documents from your USAJOBS account or your application will be incomplete.
If you are experiencing system issues with your application, please contact the CareerConnector Help Desk at ****
and/or the USAJOBS Help Desk
Agency **** Option 1
INTERNAL REVENUE SERVICE
1973 N Rulon White Blvd
Ogden, Utah 84404
Learn more about this agency
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. Also, note that if you provide an email address that is inaccurate or if your mailbox is full or blocked (e.g., spam-blocker), you may not receive important communication that could affect your consideration for this position.
Fair & Transparent
Fair & Transparent
The Federal hiring process is setup to be fair and transparent. Please read the following guidance.
Equal Employment Opportunity Policy
The United States Government does not discriminate in employment on the basis of race, color, religion, sex (including pregnancy and gender identity), national origin, political affiliation, sexual orientation, marital status, disability, genetic information, age, membership in an employee organization, retaliation, parental status, military service, or other non-merit factor.
Equal Employment Opportunity (EEO) for federal employees & job applicants
Reasonable Accommodation Policy
Federal agencies must provide reasonable accommodation to applicants with disabilities where appropriate. Applicants requiring reasonable accommodation for any part of the application process should follow the instructions in the job opportunity announcement. For any part of the remaining hiring process, applicants should contact the hiring agency directly. Determinations on requests for reasonable accommodation will be made on a case-by-case basis.
A reasonable accommodation is any change to a job, the work environment, or the way things are usually done that enables an individual with a disability to apply for a job, perform job duties or receive equal access to job benefits.
Under the Rehabilitation Act of 1973, federal agencies must provide reasonable accommodations when:
An applicant with a disability needs an accommodation to have an equal opportunity to apply for a job.
An employee with a disability needs an accommodation to perform the essential job duties or to gain access to the workplace.
An employee with a disability needs an accommodation to receive equal access to benefits, such as details, training, and office-sponsored events.
You can request a reasonable accommodation at any time during the application or hiring process or while on the job. Requests are considered on a case-by-case basis.
Learn more about disability employment and reasonable accommodations or how to contact an agency.
Legal and regulatory guidance
Social security number request
Signature and false statements
New employee probationary period
This job originated on ****For the full announcement and to apply, visit ****Only resumes submitted according to the instructions on the job announcement listed at ****will be considered.
Open & closing dates:
08/10/2018 to 08/23/2018
$87,250 to $136,936 per year
Pay scale & grade:
Full-Time - Detail Opportunity Only
Permanent - Temporary - NTE 1 year, may be extended up to 3 years. Will not be made perm.